CLA-2-84:RR:NC:1:110 K81027

Mr. Kevin W. Leonard
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP
245 Park Avenue, 33rd Floor
New York, NY 10167-3397

RE: The tariff classification of a magnetic hard drive assembly from Singapore, Taiwan and Thailand.

Dear Mr. Leonard:

In your letter dated October 30, 2003, on behalf of your client EMC Corporation you requested a tariff classification ruling.

The merchandise under consideration is EMC Corporation’s (EMC) Model No. 005048012 magnetic hard drive assembly. This assembly is a magnetic hard drive with a disk diameter under 21cm; designed to be inserted into EMC’s Symmetrix Direct Matrix (DMX) and CLARiiON (CX) networked information storage systems. This drive assembly is a 320GB hard drive with PCB (Printed Circuit Board) housed within a plastic tray assembly with metal runners that allows the drive to be installed properly and held in place within the storage system. Once inserted within the storage system, the PCB connects directly into the systems motherboard or another drive enabling the drive to communicate with EMC’s DMX and CX information storage systems.

The applicable subheading for the EMC Model No. 005048012 magnetic hard drive assembly will be 8471.70.4065, Harmonized Tariff Schedule of the United States (HTS), which provides for “Automatic data processing machines and units thereof…Storage units: Magnetic disk drive units: Other: Not assembled in cabinets, and without attached external power supply: Hard magnetic disk drive units.” The general rate of duty will be free.

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 Eileen S. Kaplan at 646-733-3016.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division