CLA-2-85:OT:RR:NC:N1:109
Ms. Julie Whitt
Global Trade Compliance Classification Manager
Texas Instruments, Inc.
13570 North Central Expressway, MS 3935
Dallas, TX 75243
RE: The tariff classification of an evaluation module (TSW1200EVM)
Dear Ms. Whitt:
In your letter dated June 25, 2012 you requested a tariff classification ruling.
The merchandise subject to this ruling is an evaluation module. It is referenced in your ruling letter as a TSW1200EVM. The TSW1200EVM consists of a printed circuit assembly that assists designers in prototyping and evaluating the performance of high speed analog to digital converters (ADC) that feature parallel or serialized low voltage differential signaling (LVDS) outputs. It allows for easy data capture and offers a flexible evaluation environment for an ADC to analyze; the TSW1200EVM does not conduct any performance analysis or have any hardware or software that would evaluate the performance of Texas Instrument’s high speed ADCs. The TSW1200EVM features a Virtex 4 field programmable gate array (FPGA), which can be used as a flexible and rapid prototyping environment for designing digital circuits that directly interface to Texas Instrument’s LVDS output ADCs. The TSW1200EVM is imported with a USB cable and a power supply.
The TSW1200 hardware has a high-speed connector that plugs into an evaluation module (EVM) for the ADC. Firmware for an FPGA on the TSW1200EVM has an interface to various LVDS data formats and FIFO memory sufficient to capture as much as 64K samples of data. A USB connection transfers the captured data from the signal to the ADC to the TSW1200EVM to a personal computer (PC) or a logic analyzer for post-processing. The user interface software controls the TSW1200 hardware and displays the FFT and important statistics related to the performance of the ADC.
The hardware of the TSW1200EVM consists of power connections, switches and jumpers, six light emitting diodes (LEDs), input connections, output connections, a USB input/output (I/O) connection, and a software installation CD. The TSW1200EVM is designed to operate from a single supply voltage of greater than 6 volts of direct current (6vDC). Two options can supply power to the TSW1200EVM; a bench power supply can supply power to banana jack connections on the TSW1200EVM or a laptop style power module that is included with the TSW1200 hardware. The PROGRAM pushbutton (SW3) causes the FPGA to reload its bit file from the FPGA EEPROM. The RESET (SW4) pushbutton causes the FPGA to clear the FIFO storage, but does not clear any of the register settings in the FPGA. There is a PROM RESET (SW2) and another pushbutton referred to as SW5, but they do not have a defined function and are reserved for future use. The Jumpers (J10 and J11) select the bit file to be programmed into the FPGA. The six LEDs indicate the presence of power and the state of the FPGA. The input connections are a Samtec LVDS connector and a JTAG connector. The Samtec LVDS connector allows for the connection between the TSW1200EVM and the ADC EVM for testing through a 120-pin Samtec connector. The JTAG connector loops the JTAG ports of the FPGA and the FPGA EEPROM. Two ways are available to output the parallel clock and sample data from the TSW1200EVM. The ADC sample data can be presented as a continuous stream of CMOS single-ended data on output header posts or a set record length of ADC parallel data samples can be captured in the TSW1200EVM FIFOs and output to a PC through the USB serial port. The USB input/output (I/O) connection controls the TSW1200EVM to a PC running Windows operating system. The software installation CD is included with the TSW1200EVM. It includes all that is necessary to install the TSW1200EVM user interface software on a computer that is running the Microsoft Vista or Microsoft XP operating system.
The TSW1200EVM does not convert any signals. The ADC is the device that converts analog signals to digital data. Rather, the FPGA within the TSW1200EVM accepts/receives the digital data/signal from the ADC, stores it temporarily, and transmits/communicates it to a PC or a logic analyzer. The software within the TSW1200EVW processes the data for the end user to analyze. As such, the TSW120EVM is used manually for evaluation purposes, but, as previously stated, does not do any analysis or evaluation. Its function is to receive an electrical output from the ADC, which is of interest, and its output, via an intermediate USB connector, is into the USB port of a standard PC. The import temporarily holds the data bits output from the ADC in order to send the bits to a PC’s CPU for analysis by the computer’s software or to a logic analyzer. Your submission states the TSW1200EVM is not solely or principally used with automated data processing (ADP) machine, such as a PC. Also, it is not able to accept or deliver data in a form (codes or signals) that can be used by an ADP system because it is not intended for use with an ADP system. Rather, is used manually for evaluation purposes.
You propose that the classification of the TSW1200EVM should be within subheading 9030.90.66 of the Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts or Accessories, Printed Circuit Assemblies, suitable for use solely or principally with Oscilloscopes, spectrum analyzers and other instruments and apparatus for measuring or checking electrical quantities, (excluding meters of heading 9028), classified in either subheading 9030.40 as specially designed for telecommunications (for example, cross-talk meters, gain measuring instruments, distortion factor meters, psophometers)” or in HTSUS subheading 9030.82, which provides for “Measuring or checking semiconductor wafers or devices.” However, your item’s only input is an electrical output from the analog to digital converter (ADC) that is of interest and its output, via an intermediate USB connector, is into the USB port of a standard personal computer (PC) or to a serial port of a logic analyzer, not the specialized equipment described in the applicable subheadings. For example, the import temporarily holds the data bits output from the ADC in order to send the bits to a PC’s CPU for analysis by the computer’s software. Although, as you indicate, highly skilled personnel may be able to make useful deductions concerning the functioning of the ADC via the information/images that will appear on the PC’s monitor if the appropriated software has been installed and utilized, it is not sufficient for classification as a part or accessory that the item be “associated with the broader activity” of Measuring or Checking Electrical Quantities, following the distinction made in Court of Appeals for the Federal Circuit 01-1049, Rollerblade v. U.S., decided on March 5, 2002. On that basis, we do not believe that your item meets the terms of 9030.90.66. In addition, even if your item were described by 9030.90.66, Note 2-a to Chapter 90, HTSUS, excludes, in all cases, any parts or accessories which are, in themselves, included in a heading of Chapters 84 or 85 (except 8487 or 8548). As such, subheading 9030.90.66 is inapplicable. The TSW1200EVM is utilized for the reception and transmission of digital data, which is more specifically provided for under HTSUS subheading 8517.62.00 as a machine for the reception and transmission of voice or other data.
The applicable subheading for the evaluation module (TSW1200EVM) will be 8517.62.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other apparatus for transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network): Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus: Other." The rate of duty will be 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 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 Linda M. Hackett at (646) 733-3015.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division