CLA-2 CO:R:C:M 087907 CMS
District Director of Customs
909 First Ave., Rm. 2039
Seattle, WA 98174
RE: Protest No. 3001-89-01184; Power Supply Units;
Physical Incorporation Into Units Of Automatic Data
Processing (ADP) Machines; Rectification; Transformation
Dear District Director:
This protest was filed against your liquidations dated July
28, 1989, through September 29, 1989, in which certain power
supply units were classified in subheading 8471.99.30, Harmonized
Tariff Schedule of the United States Annotated (HTSUSA).
FACTS:
The merchandise is described by the protestant on the CF 19
as "power supply units". The devices consist of a circuit board
on which various electronic components are mounted. After
importation, the boards are physically incorporated into Deskjet
printers. The devices convert a low voltage AC source into
regulated and unregulated DC voltages.
The devices also transform or change higher voltage into
lower voltage, control electrical noise, store power in the event
of a power disruption, and cause the computer to store data or
shut the power supply down in the event of a malfunction. The
protest attachment on p. 2 states that the boards also include a
fan, but the protestant advised on July 17, 1991, that this
statement was erroneous and that no fans were included in the
power supply units under consideration.
ISSUE:
Is the merchandise classified as ADP power supplies in
8471.99.30, HTSUSA, or as other ADP units in 8471.99.60, HTSUSA?
-2-
LAW AND ANALYSIS:
The HTSUSA provides that the classification of articles is
governed by the General Rules of Interpretation (GRI's). GRI 1
states in pertinent part that "...classification shall be
determined according to the terms of the headings and any
relative section or chapter notes...".
Heading 8471 in pertinent part describes automatic data
processing (ADP) machines and units thereof. The Explanatory
Notes to Heading 8471, p. 1300, provide that the heading covers
"[p]ower supply units, whose main function is to supply
continuously...the appropriate stabilised power level in response
to the requirements of the various units making up that system"
(emphasis in original).
The main function of the merchandise under consideration is
to continuously supply the appropriate stabilised power level in
response to the requirements of the system. Protestant's
correspondence to Customs dated March 27, 1991, states that
"...the subject power supply is used in the Deskjet family of
printers for the purpose of converting a low voltage AC
source...into regulated and unregulated DC voltages. These DC
voltages are then used by the electronics in the Deskjet printer
to run the logic, motors, keypad...".
Protestant argues on the CF 19 that the merchandise is not
classified as power supplies, because they "...perform several
important functions in addition to the 'supply of stabilised
power'". Protestant cites Digital Equipment Corporation v.
United States, 12 CIT 966, 710 F. Supp. 1381 (1988), aff'd., 889
F. 2d 267 (Fed. Cir. 1989), which held that a certain article
was "more than" rectifying apparatus under the TSUS, and was
classified as parts of ADP machines.
The conversion or rectification of power is but one of
several operations which may be performed by power supplies in
carrying out their main function of continuously supplying the
appropriate stabilised power level. Van Nostrand's Scientific
Encyclopedia, 7th Ed. (1989), p. 2301, provides that in addition
to rectification, power supplies may perform "voltage change",
"voltage regulation", "change frequency", "regulate frequency",
"filter" and "change and regulate voltage".
Digital Equipment Corporation, supra, which found that a
certain apparatus was "more than" rectifying apparatus under the
TSUS, is not instructive in determining whether a certain article
is described as a power supply under the classification
principles of the HTSUSA.
-3-
The merchandise was properly classified as a power supply in
subheading 8471.99.30, HTSUSA.
HOLDING:
The merchandise was properly classified as a power supply in
subheading 8471.99.30, HTSUSA. The protest should be denied. A
copy of this decision should be attached to the Form 19 Notice of
Action.
Sincerely,
John Durant, Director
Commercial Rulings Division