CLA-2-90:RR:NC:MM:105 G89522
Mr. Matthew J. McConkey
Arent Fox, Attorneys at Law
1050 Connecticut Avenue, NW
Washington, DC 20036-5339
RE: The tariff classification of a Universal Interface Adapter Main Printed Circuit Assembly (UIM PCA) from Thailand
Dear Mr. McConkey:
In your letters dated February 12, 2001, April 6, 2001, and May 7, 2001, for Acterna LLC, you requested a tariff classification ruling.
From your description, the imported UIM PCA is a circuit board that includes, among other things, integrated circuits, a VGA controller and memory, a microprocessor of 33 MHz speed, DRAM, and a battery charger. The UIM PCA is “fabricated on a 12 layer laminated printed circuit board using primarily surface mount assembly techniques.” It is not classifiable as a hybrid integrated circuit or as an electronic microassembly in HTS heading 8542. You propose that it should be classified in HTS heading 8471. However, HTS heading 8471 cannot apply since the import is not “freely programmable”, especially due to the firmware which limits its applications unless removed.
The import was made specifically to be used as the “mother board” in a TTC 2000 Test Pad assembled in the United States. The main additions will be a mounted touchscreen utilizing a graphical user interface for input and a relatively large VGA-compatible LCD display. Also added are two smaller and less complex printed circuit boards, a battery support, a main power supply, and a touchscreen digitizer.
The Test Pad is useless unless docked to one of the several hand-held test modules that are sold separately. The Test Pad serves as the platform that provides the “basic services” needed by each of the testing modules. These functions include the touchpad control of the module, display of the modules testing results, and power source needed for each module. The Test Pad does not participate directly in the various testing functions of the various modules. The Test Pad is designed to be easily separated from one module so that a different module can be easily attached as the user’s “testing needs change”.
Depending on the module it is being used with, the Test Pad-Module Unit will be used to “perform logical and signal level testing of most North American and European electrical and optical telecom signals.” In general, equipment for testing and checking electrical telecom signals is classified in HTS heading 9030, but equipment for testing optical telecom signals is classified in HTS heading 9031.
We consider the UIM PCA to be a part of the Test Pad, and presumably “identifiable” as such per General Explanatory Note III to chapter 90. In turn, we consider the Test Pad to be either an accessory to the modules or a part of a Test Pad-Module Unit, and likewise “identifiable” as such.
Noting CAFC 00-1263 dated April 19, 2001, we do not believe either a UIM PCA or an imported Test Pad would be excluded from chapter 90 by Legal Note 2-a to chapter 90, since no one of the cited headings describes all of the nonsubordinate functions of the elements of either. A Test Pad can be used equally well as a part or accessory of devices classified in HTS heading 9030 or 9031, therefore Legal Note 2-b to chapter 90 does not apply. To the extent that new modules are produced, it seems very unlikely that their functions would not be covered by HTS heading 9030, heading 9031, or another heading in chapter 90. Therefore, Legal Note 2-c to chapter 90 does apply.
In your letter dated May 7, 2001, you propose classification in HTS heading 8479 or 8517 for the Test Pad and classification of the import as a part thereof. However, the Test Pad has minor mechanical elements compared to its electrical ones, and it is not used to carry out line telephony or telegraphy but in the testing of telecommunications devices.
The applicable subheading for the UIM PCA item will be 9033.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts and accessories (not specified or included elsewhere in this chapter) for machines, appliances, instruments or apparatus of chapter 90. The general rate of duty will be 4.4 percent ad valorem.
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 James Sheridan at 212-637-7037.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division