CLA-2-84:OT:RR:NC:N1:120
Mr. David Perez
Xilinx
2100 Logic Drive
San Jose, CA 95124
RE: The tariff classification of the ZC702 evaluation board kit from Malaysia
Dear Mr. Perez:
In your letter dated March 21, 2014, you requested a tariff classification ruling.
The merchandise under consideration is the Xilinx ZC702 evaluation board kit that comprises a ZC702 evaluation board with the Zynq-7000 extended processing platform (EPP), which is a microprocessor chip mounted on the board; the agile mixed signal (AMS) evaluation board; cables; a power supply; a CD; and a USB flash drive. The ZC702 evaluation board enables end users (development engineers) to prototype applications for the Zynq-7000 chip in order to determine the feasibility of using this microprocessor in the systems they are designing.
The Xilinx ZC702 evaluation board is a printed circuit board with four 245Mbx8 SDRAM’s, one GB Quad SPI flash memory, a DDR3 component memory, a tri-mode Ethernet PHY, a BIOS, and two UART’s. Its Zynq-7000 chip combines the ARM Cortex™ A9 MPCore and the field programmable gate array (FPGA). At the time of importation, the microprocessor does not have a dedicated function and is freely programmable by the end user via its open source operating system, which is capable of running the Linux™ or the Windows CE™ platform. There are no software or hardware blocks that prevent the end users from downloading any operating system or off-the-shelf software or from writing any programs to the Zynq-7000 chip. The Xilinx ZC702 evaluation board, which will not control the customer’s end product, is neither capable of nor intended for use as a consumer, industrial, or automotive end product.
The ZC702 evaluation board meets the following criteria of Note 5(A) to chapter 84, Harmonized Tariff Schedule of the United States (HTSUS), which defines an automatic data processing machine (ADP):
Storing the processing program or programs and at least the data immediately
necessary for the execution of the program;
(ii) Being freely programmed in accordance with the requirements of the user;
(iii) Performing arithmetical computations specified by the user; and
(iv) Executing, without human intervention, a processing program which requires them to modify their execution, by logical decision during the processing run.
Since the function of the evaluation board is only data processing, it falls outside the scope of Legal Note 5(E) to chapter 84, HTSUS, which, in pertinent part, reads: “Machines … performing a specific function other than data processing are to be classified in the headings appropriate to their respective functions….” And therefore this evaluation board is properly classifiable in heading 8471, HTSUS.
The evaluation board kit is considered to be a functional unit in accordance with Legal Note 4 to Section XVI, HTSUS, which reads: “Where a machine (including a combination of machines) consists of individual components (whether separate or interconnected by piping, by transmission devices, by electric cables or by other devices) intended to contribute together to a clearly defined function covered by one of the headings of chapter 84 or chapter 85, then the whole falls to be classified in the heading appropriate to that function." This position is substantiated since the clearly defined function of all the components of the kit working together is to program the chip on the board, thereby meeting the above legal note.
The applicable subheading for the ZC702 evaluation board kit will be 8471.50.0150, HTSUS, which provides for Automatic data processing machines and units thereof; ...: Processing units other than those of subheading 8471.41 or 8471.49, whether or not containing in the same housing one or two of the following types of unit: storage units, input units, output units: Other. The rate of duty will be Free.
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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 Denise Faingar at [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division