CLA-2 CO:R:C:G 088112 MBR
District Director
U.S. Customs Service, Suite 1001
300 South Ferry St. Terminal Is.
San Pedro, CA 90731
RE: Protest No. 2704-89-003119, dated 10/06/89; CalComp Model
903 Color Video Controller; 8471; Control Unit
Dear District Director:
This is our response regarding Further Review of Protest No.
2704-89-003119, dated October 6, 1989, which pertains to the
classification of the CalComp Model 903 color video controller,
under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA).
FACTS:
The CalComp Model 903 color video controller ("video
controller") is an independently housed color video controller
unit that is used to interface between an automatic data
processing video display terminal in a host computer and a
CalComp color thermal transfer printer. The video controller
captures a screen image, translates data in format to allow
output devices to print. The unit comprises a synthesizer video
memory, a control panel with 10 push button keypad, a 2 X 16
character alphanumeric LCD display, video input, and a Centronics
(parallel) interface.
ISSUE:
What is the classification of the CalComp Model 903 color
video controller for ADP output units, under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA)?
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LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) to the HTSUSA
govern the classification of goods in the tariff schedule. GRI 1
states, in pertinent part:
...classification shall be determined according to the terms
of the headings and any relative section or chapter notes...
The video controller was originally classified in pre-entry
classification ruling PC 834723, dated January 9, 1989, which
held the video controller classifiable under subheading
8471.99.90, HTSUSA, which provides for: "[a]utomatic data
processing machines and units thereof: [o]ther: [o]ther:
[o]ther."
The importer protests this classification and asserts that
the proper classification for the video controller is under
subheading 8471.99.15, HTSUSA, which provides for: "[a]utomatic
data processing machines and units thereof: [o]ther: [o]ther:
[c]ontrol or adapter units."
Legal Note 5(B), chapter 84, delineates "units" of automatic
data processing (ADP) systems. Legal Note 5(B) states:
Automatic data processing machines may be in the form of
systems consisting of a variable number of separately housed
units. A unit is to be regarded as being a part of the
complete system if it meets all of the following conditions:
(a) It is connectable to the central processing
unit...
(b) It is specifically designed as part of such a
system...
The video controller is connectable to a central processing
unit, and it is specifically designed as a part of an ADP system.
In fact, the video controller's very design and function requires
connection to a central processing unit, and the video
controller's sole purpose is as a unit of an ADP system.
The Harmonized Commodity Description and Coding System
Explanatory Notes (EN), for heading 8471, page 1299, state:
(D) SEPARATELY PRESENTED UNITS
This heading also covers separately presented constituent
units of data processing systems. Constituent units are
those defined in Parts (A) and (B) above as being parts of a
complete system.
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Apart from central processing units and input and output
units, examples of such units include:
(4) Control and adaptor units such as those to effect
interconnection of the central processing unit to other
digital data processing machines, or to groups of input or
output units which may comprise visual display units, remote
terminals, etc.
Clearly, the video controller is designed to effectuate the
interconnection of the central processing unit to an output unit.
Furthermore, control units are described as intermediary control
devices which link peripheral units to the CPU. C.J. and R.J.
Sippl, Computer Dictionary and Handbook, (3rd ed. 1980), p. 115.
Control units are used to interface (i.e., interact or
interconnect) computers and peripheral devices. Myles E. Walsh,
Understanding Computers: What Managers Need to Know, (1981), p.
36. They contain the electronics which control the operation of
the peripheral devices. Id. p. 37. See HQ 086105, dated May 7,
1990.
Alan Freedman, The Computer Glossary, (4th ed. 1989), p. 9,
defines an "adapter" unit as:
(1) An adapter is a device that allows one system to
connect and work with another.
(2) Adapter often refers to the display adapter, or video
display board, for a personal computer, which controls
the display screens.
Therefore, since the video controller does not connect one
system with another or control display screens, it is
classifiable as a control unit and should not be considered an
adapter unit.
HOLDING:
The CalComp Model 903 color video controller is properly
classifiable under subheading 8471.99.15, HTSUSA, which provides
for: "[a]utomatic data processing machines and units thereof:
[o]ther: [o]ther: [c]ontrol or adapter units." The rate of duty
is Free.
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The protest should be allowed in full. A copy of this
decision should be attached to the Form 19 Notice of Action.
Sincerely,
John Durant, Director
Commercial Rulings Division