CLA-2 CO:R:C:M 951802 AJS
Mr. Jerrold E. Anderson
Katten Muchin & Zavis
525 West Monroe Street
Suite 1600
Chicago, Illinois 60661-3693
RE: Micro floppy disk drives; Heading 8471; Subheading 8471.93;
Subheading 8471.93.30; HQ 951008; without attached external power
supply; cabinet; Brookside Veneers, LTD v. United States.
Dear Mr. Anderson:
This is in reply to your letter of May 1, 1992, requesting
the tariff classification of micro floppy disk drives from Japan
under the Harmonized Tariff Schedule of the United States
(HTSUS).
FACTS:
The subject device is a micro floppy disk drive that is
designed specifically for use with a notebook computer. Because
of the limited internal space inherent in a notebook computer,
the manufacturers of these computers have designed the floppy
disk drives outside of the computer chassis. These floppy drives
are able to accommodate 3 1/2 inch floppy disks, which are not
included with the device. The drives are required to load
original software onto the hard disk drive of the notebook
computer. In addition, the floppy drives are required to save
and back-up information stored on the hard disk drive.
The subject drives are connected to the motherboard through
the parallel port interface on the back of the computer, while
the hard drive is connected to the motherboard by ribbon cable
from inside the chassis. The notebook computer passes data via
the controller chips on the motherboard from the hard drive to
the floppy disk drive and vice versa. These floppy drives are
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externally mounted. The drives are housed in a plastic case with
four feet type pads on the bottom of the case, and have no
external power supply since they rely on the power of the
computer. They consist of a such items as a printed circuit
board assembly, spindle motor assembly, stepping motor assembly
and head carriage assembly, and are claimed to be identical to
the floppy drives found internally in desktop or laptop
computers.
ISSUE:
Whether the subject disk drives are classifiable within
subheading 8471.93.30, HTSUS, which provides for other magnetic
disk drive units which are "[n]ot assembled in cabinets, and
without attached external power supply."; or within subheading
8471.93.40, HTSUS, which provides for "other" such disk drive
units.
LAW AND ANALYSIS:
Heading 8471, HTSUS, provides for automatic data processing
(ADP) machines and units thereof. The subject disk drives
satisfy the terms of this heading. They are storage units of ADP
machines. Subheading 8471.93, HTSUS, provides for storage units,
whether or not entered with the rest of the system. Therefore,
the subject units are properly classifiable within this
subheading.
Subheading 8471.93.30, HTSUS, provides for magnetic disk
drive units "[n]ot assembled in cabinets, and without attached
external power supply." We have interpreted the phrase "without
attached external power supply" to mean storage units without an
attached power supply that operates on external power. HQ 951008
(May 14, 1992). The subject unit partially satisfies this
description. It does not possess a power supply, and it operates
on the external power of the computer. However, the unit is
assembled in a cabinet. The term "cabinet" is not defined in the
HTSUS. When this is the case, it is presumed that Congress
intended to apply the term's common and commercial meaning.
Brookside Veneers, LTD v. United States, 847 F.2d 789 (1988). A
cabinet is described as an upright case housing a radio or
television receiver. Webster's Third New International
Dictionary, p. 309 (1986). The subject unit is enclosed in a
case with feet which houses the unit in a manner similar to that
of a small radio receiver. We do not interpret the term
"cabinet" to encompass only a piece of furniture or housing for a
television, but also an enclosure such as that which houses a
small radio. Therefore, we are of the view that a unit housed in
a manner similar to that of a radio, is assembled in a cabinet,
and thus does not satisfy the terms of subheading 8471.93.30,
HTSUS.
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Subheading 8471.93.40, HTSUS, provides for "other" disk
drive units without attached external power supply. The subject
device satisfies the terms of this subheading. As discussed
previously, it is a disk drive unit without an attached power
supply. Therefore, the subject unit is classifiable within this
subheading.
HOLDING:
The micro floppy disk drive units are properly classifiable
within subheading 8471.93.40, HTSUS, which provides for "other"
magnetic disk drive units currently dutiable at the General
Column 1 rate of 3.7 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division