CLA-2-85:OT:RR:NC:N2:209
Charles E. Gaudet
GigaDevice Semiconductor USA, Inc.
100 Century Center Ct.
San Jose, California 95112
RE: The tariff classification of IC memory modules from China
Dear Mr. Gaudet:
In your letter dated May 29, 2020, you requested a tariff classification ruling.
The item concerned is referred to as the GigaDevice flash memory, (part # GD25VQ16CTIGRSC). This memory module is comprised of a monolithic integrated circuit. Based upon the information received, all circuit elements are produced on the surface of a standard silicon wafer, using standard semiconductor processes.
The applicable subheading for the GigaDevice flash memory, (part # GD25VQ16CTIGRSC), will be 8542.32.0071, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electronic integrated circuits; parts thereof: Electronic integrated circuits: Memories: Other.” The general rate of duty will be Free.
In your submission, you propose a secondary classification of 9817.00.96, HTSUS, which applies to articles and parts of articles specially designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped. Chapter 98, Subchapter XVII, U.S. Note 4(a), HTSUS, defines the term “blind or other physically or mentally handicapped persons” as including “any person suffering from a permanent or chronic physical or mental impairment which substantially limits one or more major life activities, such as caring for one's self, performing manual tasks, walking, seeing, hearing, speaking breathing, learning, or working.”
The issue in the instant case is whether the integrated circuit memory module is “specially designed or adapted” for use in articles that are specially designed or adapted for the use or benefit of handicapped persons, which is required by the superior text in subheading 9817.00.96, HTSUS. The factors that determine whether a part is "specially designed or adapted" for an article for the use or benefit of handicapped persons include: 1) the physical properties of the article itself, i.e., whether the article is easily distinguishable, by properties of the design, form, and the corresponding use specific to this unique design, from articles useful to non-handicapped persons; 2) whether any characteristics are present that create a substantial probability of use by the chronically handicapped so that the article is easily distinguishable from articles useful to the general public and any use thereof by the general public is so improbable that it would be fugitive; 3) whether articles are imported by manufacturers or distributors recognized or proven to be involved in this class or kind of articles for the handicapped; 4) whether the articles are sold in specialty stores which serve handicapped individuals; and 5) whether the condition of the articles at the time of importation indicates that these articles are for the handicapped.
Based on the information supplied, no evidence has been presented that demonstrates that the memory modules are specially designed or adapted for use within a glucose monitoring appliance. The submitted literature specifically states that the memory module is not uniquely designed for use in the glucose monitoring appliance. It is a common type of Non-Volatile Memory that is used in virtually all electronic devices to store device operating code (boot code) and some application data. It can be used in other applications and machines. It is understood that the memory modules undergo a specific testing process to insure compliance with the glucose monitoring appliance but that does not qualify the module as being "specially designed or adapted" for an article for the use or benefit of handicapped persons.
Absent a showing that the memory modules are specially designed or adapted in some way for the glucose monitoring appliance and that they are not suitable for many general uses, we are unable to conclude that these items are eligible for classification in subheading 9817.00.96, HTSUS. Accordingly, the GigaDevice flash memory, (part # GD25VQ16CTIGRSC) is not eligible for duty free treatment under subheading 9817.00.96, HTSUS
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8542.32.0071 HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.02, in addition to subheading 8542.32.0071, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 Steven Pollichino at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division