CLA-2 RR:CR:GC 961951 DWS
Ms. Arlien Casillas
Memtek Products, Inc.
10100 Pioneer Boulevard, Suite 110
Santa Fe Springs, CA 90670
RE: Reconsideration of NY B86798; CD-Recorder (Model CR-622)
Dear Ms. Casillas:
This is in response to your letter of June 2, 1998, to the
Director, Customs National Commodity Specialist Division, New
York, requesting reconsideration of NY B86798, issued to you on
June 26, 1997, concerning the classification of a CD-Recorder
under the Harmonized Tariff Schedule of the United States
(HTSUS).
Pursuant to 625(c)(1), Tariff Act of 1930 [19 U.S.C.
1625(c)(1)], as amended by section 623 of Title VI (Customs
Modernization) of the North American Free Trade Agreement
Implementation Act, Pub.L. 103-82, 107 Stat. 2057, 2186 (1993),
notice of the proposed modification of NY B86798 was published on
July 22, 1998, in the CUSTOMS BULLETIN, Volume 32, Number 29. No
comments were received in response to the notice.
FACTS:
The merchandise consists of a CD-Recorder (Model CR-622)
which is designed for incorporation into a 5 1/4 inch, half-height empty drive bay of an automatic data processing (ADP)
machine. As an ADP plug and play device supporting Windows 95
software, it stores, accesses, and re-writes information on CD
disks. The CD-Recorder, which possesses data buffer memory of 1
MB, reads at 6X speed and writes/re-writes at 2X speed.
ISSUE:
Whether the CD-Recorder is classifiable under subheading
8471.70.60, HTSUS, as an other ADP storage unit, or under
subheading 8520.90.00, HTSUS, as other sound recording apparatus,
whether or not incorporating a sound reproducing device.
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is in
accordance with the General Rules of Interpretation (GRI's). GRI
1 provides that classification is determined according to the
terms of the headings and any relative section or chapter notes.
The HTSUS provisions under consideration are as follows:
8471 Automatic data processing machines and units thereof; *****:
8471.70 Storage units:
Other storage units:
8471.70.60 Not assembled in cabinets for placing on a
table, desk,
wall, floor or similar place.
* * * * * * * * *
8520 Magnetic tape recorders and other sound recording apparatus,
whether or not
incorporating a sound reproducing device:
8520.90.00 Other.
* * * * * * * * *
Based upon the information submitted, in NY B86798, dated
June 26, 1997, Customs held the CD-Recorder to be classifiable in
heading 8520, HTSUS, specifically under subheading 8520.90.00,
HTSUS.
You claim that the CD-Recorder is an ADP unit classifiable
in heading 8471, HTSUS. Chapter 84, notes 5(B) and (D), HTSUS,
state:
(A) *****
(B) Automatic data processing machines may be in the form of systems
consisting of a variable number of separate units. Subject to
paragraph (E) below, a unit is to be regarded as being a part of a
complete system if it meets all the following conditions:
(a) It is of a kind solely or principally used in an automatic
data processing system;
(b) It is connectable to the central processing unit either
directly or through one or more other units; and
(c) It is able to accept or deliver data in a form (codes or
signals) which can be used by the system.
(C) *****
(D) Printers, keyboards, X-Y coordinate input devices and disk storage
units which satisfy
the conditions of paragraphs (B)(b) and (B)(c) above, are in all
cases to be classified as
units of heading 8471 (emphasis supplied).
(E) *****
Based upon the additional literature now provided, we agree
with you that the CD-Recorder meets the terms of an ADP unit as
described in chapter 84, note 5(B), HTSUS. As it is designed for
incorporation into an empty drive bay of an ADP machine, it is
solely or principally used in an ADP system; it is connectable to
a central processing unit (CPU); and it is able to accept or
deliver data in a form which can be used by an ADP system.
It is also our understanding that the CD-Recorder is
principally used for ADP disk storage. Therefore, because the
CD-Recorder is an ADP disk storage unit, in accordance with
chapter 84, note 5(D), HTSUS, it is to be classifiable in heading
8471, HTSUS, regardless of whether it is described in heading
8520, HTSUS. Specifically, the CD-Recorder is classifiable under
subheading 8471.70.60, HTSUS.
HOLDING:
The CD-Recorder is classifiable under subheading 8471.70.60,
HTSUS, as an other ADP storage unit.
NY B86798 is modified to reflect the reasoning herein. In
accordance with 19 U.S.C. 1625(c)(1), this ruling will become
effective 60 days after its publication in the CUSTOMS BULLETIN.
Publication of rulings or decisions pursuant to 19 U.S.C.
1625(c)(1) does not constitute a change of practice or position
in accordance with section 177.10(c)(1), Customs regulations [19
CFR 177.10(c)(1)].
Sincerely,
John Durant, Director
Commercial Rulings Division