CLA-2-84:RR:NC:MA:110 A 86897
Ms. Deidre J. Dreisbach
Hitachi America, Ltd.
50 Prospect Avenue
Tarrytown, NY 10591-4698
RE: The tariff classification of a graphics accelerator,
software, and interface cards from Japan.
Dear Ms. Dreisbach:
In your letter dated August 9, 1996, you requested a tariff
classification ruling.
The merchandise under consideration involves a high-end
graphics accelerator that is designed to function with a
WindowsNT or Windows95 supported computer PC. The graphics
accelerator permits 3D graphics to run on a monitor.
The graphics accelerator, in appearance, is a mini-tower
configuration, and when shipped, will include an interface card
to be inserted onto a PCI bus slot of the host PC, floppy disks
containing the software driver, user manuals and cables for
connecting the PCI card with the graphics accelerator. The
graphics accelerator resides in its own cabinet, and will have
applications in flight/maritime/driving/sport simulations as well
as architectural, theme park and animation uses.
The principal function of this graphics accelerator appears
to be for the creation of 3D graphics to run on a monitor. It
receives a series of graphics commands from a host PC, and then
generates three dimensional pictures on its frame buffer. A
video generator scans this buffer and generates video signals.
The video signals represent the accelerator's output. An ordinary
video cable connects the accelerator to a color monitor. The
video signals travel through the video cable to the monitor. The
accelerator is also able to create 2D images to be generated by
Windows applications. Some of the components inside of this
accelerator includes the following: geometry processor board;
rendering manager board; full color memory; anti-alias memory;
texture memory; display list memory; and a multi-display
connection card.
The graphics accelerator would meet the definition of a
"unit" of an ADP system as per Legal Note 5 (B) to Chapter 84 of
the HTS. Although performing some adapting or controlling
functions, this device appears to be performing primarily signal
converting functions to allow a monitor to run 3D graphics.
Since the merchandise as shipped, will be repacked in the US
based on customer requested configurations, consideration as a
retail "set" under GRI-3 (a) would be precluded. Noting Legal
Note 4 to Section XVI, this shipment would however meet the
definition of a "functional unit". The graphics accelerator,
interface board, cable and manuals would thus be classifiable
under the heading appropriate to its defined function. The
software discs will be separately classifiable noting Legal Note
6 to Chapter 85 of the HTS.
The applicable subheading for the graphics accelerator will
be 8471.80.9000, Harmonized Tariff Schedule of the United States
(HTS), which provides for other units of an ADP system . The
rate of duty will be 2.2 percent ad valorem.
The applicable subheading for the software disks will be
8524.91.0030, HTS, which provides for prepackaged software for
automatic data processing machines, of a kind sold at retail.
The rate of duty will be 5.8 cents per square meter of recording
surface.
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 Art
Brodbeck at 212-466-5490.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division