CLA-2-90:OT:RR:NC:N1:105
Christine Denny
Director, Customs & Indirect Tax
Qualcomm Inc.
5775 Morehouse Drive
San Diego, CA 92121
RE: The tariff classification of a Core Development Platform (CDP) from Taiwan
Dear Ms. Denny:
In your letter dated April 11, 2022, you requested a tariff classification ruling.
The item under consideration is described as a Core Development Platform (CDP), which is a device assembly that is used for facilitating integrated circuit (IC or chipset) verification, software development, system level testing, chip circuitry testing, and power measurement. CDPs comprise of multiple circuit card assemblies, or populated printed circuit board assemblies, assembled together in a specially designed configuration centered around an IC test socket. The test socket is assembled onto the main board of the CDP with additional test ports integrated on both the main and secondary board(s). The mainboard is designed to keep the configuration as universal as possible to enable the testing of current and future chipsets. To carry out measurement, checking, and testing activities, a chip is inserted into the main IC test socket and locked in place with a top lid assembly. Electrical currents and signals are then passed through the conductive pins to the IC then passed back to the board assembly. Measurement and test results performed by the CDP are displayed on an external monitor. Once the testing activities are completed for the current chipset, the top lid assembly is lifted, and the chip is removed to then be replaced with the next chip to repeat the testing process. The CDP’s primary function is to perform quantitative electrical testing and performance evaluation on a variety of chipsets including power management, connectivity modules, and core processor modules.
In your letter, you suggest the appropriate classification for the Core Development Platform (CDP) to be subheading 9030.82.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Oscilloscopes, spectrum analyzers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading 9028; instruments and apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or other ionizing radiations; parts and accessories thereof: Other instruments and apparatus: For measuring or checking semiconductor wafers or devices (including integrated circuits).” We agree. The general rate of duty is free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Jason Christie at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division