CLA-2-84:OT:RR:NC:1:104
Mr. Carlos Ortega
Nissei America, Inc.
1480 North Hancock Street
Anaheim, CA 92807
RE: The tariff classification of a central processing unit board from Japan
Dear Mr. Ortega:
In your undated letter received in this office on January 25, 2008, you requested a tariff classification ruling.
The Central Processing Unit (CPU) Board part number (0353K0613-XX)(“CPUB”) is a printed circuit assembly designed for use solely with Nissei injection molding machine models of the FN, PN, ES and FV series with the NC9300 main controller. It is not interchangeable with any other type of machines of any kind or different manufacturer. The CPUB’s dimensions are 8 inches long by 5 inches wide. The board’s functions are as follows:
Mold open/close function
Injection carriage forward backward function
Sequence control function
Input/output proximity functions
Heater bands temperature adjustment communication control function
PC communication control to controller display on a Liquid Crystal Device
Data storage of different programs and cycles instructions
Reading operations from a memory stick USB port and controller keyboard
The CPUB performs and communicates with different small boards around the machine in order to perform all the functions necessary to the molding machine’s specifications.
Reference is made in your letter to subheading 8538.90.3000, Harmonized Tariff Schedule of the United States (HTSUS) which provides for parts suitable for use solely or principally with the apparatus of heading 8535, 8536 or 8537: Other: Printed circuit assemblies: Other. In a telephone conversation with NIS T. Campanelli on February 7, 2008, you indicated that the printed circuit board is a unique and integral part of the Nissei injection molding machines that utilize the NC9300 controller. It will be mounted into a lower cabinet of the machines, not in the NC9300 controller itself. This printed circuit board interfaces the controller with the machine to perform many different functions. As such, subheading 8538.90.3000, HTSUS, would not be applicable.
As per your supplemental message dated January 23, 2008, the sample will be returned to your office.
The applicable subheading for the Central Processing Unit (CPU) Board part number (0353K0613-XX) will be 8477.90.8501, HTSUS, which provides for Machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere in this chapter: parts thereof: Parts: Other … Of injection-molding machines. The rate of duty will be 3.1 percent ad valorem.
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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 Patricia O’Donnell at 646-733-3011.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division