CLA-2-84:RR:NC:MA:110 A80609

Mr. Dick Rowe, National Sales Manager
Acudata Distributed Products, Inc.
720 Ave. F, Suite 104
Plano, TX 75074

RE: The tariff classification of Digital I/O board assemblies, and controller boards from Scotland.

Dear Mr. Rowe:

In your letter dated February 6, 1996, you requested a tariff classification ruling.

The merchandise under consideration involves various models of VME Digital I/O boards, such as models MPV920, MPV921, MPV922, MPV923, MPV925, and two models of relay/output and sample and hold boards, such as models MPV932, and MPV959. These computer related boards have applications in various "real-time" systems, particularly in the areas of computer controlled switching and sensing.

The MPV932 relay output board is principally used for controlling electrical relays, and incorporates 32 relay output channels with contact transient protection. All of these boards are VME bus compatible. VME is a non-proprietary standard currently specified by many governments including the U.S. as the open systems standard for computer hardware. None of the boards incorporate a CPU microprocessor chip, and all of them are controlled by an external processor.

The applicable subheading for the VME digital I/O boards will be 8473.30.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for printed circuit assemblies. The rate of duty will be free.

The applicable subheading for the MPV932 relay output board will be 8537.10.9050, HTS, which provides for panel boards and distribution boards. The rate of duty will be 4.3 percent ad valorem.

The classification of the model MP959 32 channel simultaneous sample and hold board cannot be provided at this time. Please clarify the specific function of this board and where and how it is used. You state in your letter that this board is used to "purify" and "filter" analog signals that need to be converted to digital pulses. For what end-applications would this board be used with, and in what types of controllers, vehicles or instrumentation devices would they be placed? 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