CLA-2-84:S:N:N1:103 886052
Mr. Scott Rodman
Storage Technology Corporation
2270 South 88th Street
Louisville, CO 80028-0001
RE: The tariff classification of a loading machine from a foreign
trade subzone
Dear Mr. Rodman:
In your letter dated May 7, 1993 you requested a tariff
classification ruling.
The 2511 Cartridge Scratch Loader is an accessory which is
mounted onto Storage Technology Corporation's tape cartridge
drives. These tape drives, in turn, are part of the Model 4400
Automated Cartridge System used for mass storage and automatic
retrieval of digital information. The Cartridge Scratch Loader
sequentially loads 10 one-half inch data tape cartridges which have
been manually stacked in it. The Cartridge Scratch Loader has no
role in the actual storage of information on the magnetic tape
cartridges.
According to your letter, your firm will import three DC
motors, made in Switzerland, which are used to feed and retrieve
the tapes from the cartridge drive. Other Catridge Scratch Loader
components, which may be of American or foreign origin, will be
purchased domestically. The Swiss motors and other components will
then be assembled together by your firm in a foreign trade subzone.
Your firm will enter the assembled Cartridge Scratch Loader into
the Customs territory of the United States directly from the
foreign trade subzone. You have requested a ruling as to the
tariff classification of the assembled Cartridge Scratch Loader.
You have suggested that this item may be classifiable as an
accessory for automatic data processing machines and units thereof
in heading 8473, Harmonized Tariff Schedule of the United States
(HTS). Loading machinery may also be classified in heading 8428,
HTS, which provides for other lifting, handling, loading or
unloading machinery.
The classification of merchandise under the HTS is governed
by the General Rules of Interpretation. In pertinent part, General
Rule of Interpretation 3 states:
When... goods are, prima facie, classifiable under two
or more headings, classification shall be effected as
follows:
(a) The heading which provides the most
specific description shall be preferred
to headings providing a more general
description.
Heading 8428, HTS, more specifically describes the assembled
Cartridge Scratch Loader. Accordingly, heading 8428 applies.
Specifically, the applicable subheading for the assembled Cartridge
Scratch Loader will be 8428.90.0090, HTS, which provides for other
lifting, handling, loading or unloading machinery: other machinery:
other: other. The rate of duty will be 2 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport