CLA-2-85:OT:RR:NC:N1:112
Frank Campagna
Trade Compliance Manager
Future Electronics Corporation
4150 Old Airways Blvd.
Southhaven, MS 38671
RE: The tariff classification of Timekeeper SRAM/RTC from Malaysia
Dear Mr. Campagna:
In your letter dated November 14, 2014 you requested a tariff classification ruling.
The merchandise under consideration is referred to as the Timekeeper. This assembly consists of integrated, ultra-low power Static Random Access Memory (SRAM), a real-time clock (RTC), and power-fail control circuitry housed within a 24-pin dual in-line package. This component platform is a rectangular housing with two parallel rows of electrical connecting pins, which depending on the application need, may be used with a variety of printed circuit assemblies (PCA).
Internally, this device contains a 16K of SRAM, a 33 kHz crystal oscillator which drives the RTC operations, voltage sensing and switching circuitry, and a lithium battery cell. The Timekeeper provides the following functions on the circuit assembly in which it is installed: general timekeeping/stamping, event sequencing, process monitoring, and non-volatile SRAM for system settings storage and startup parameters. In use, the device may be utilized in PCAs dedicated to personal computers, servers and embedded systems, however these devices are present in almost any electronic device which needs to keep accurate time and device settings storage.
In your original request, you suggested 8473.30.5100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for, in pertinent part, “Parts and accessories of the machines of heading 8471: Not incorporating a cathode ray tube”. However, the there is no indication that the Timskeepers are solely or principally used with an ADP machine as they are just as well connected and used with other machines without any modification. Thus, the Timekeepers do not meet Note 5c to Chapter 84, HTSUS, and are precluded from classification in heading 8473.
Because the Timekeeper is packaged and used in a manner similar to an electronic component, this office also considered heading 8542 as an appropriate classification. However, we note that the Timekeeper contains a button cell battery and a crystal oscillator, and neither item is considered an active semiconductor device as per the common definition of such. The inclusion of elements that are neither passive nor active semiconductor elements prohibits this item from classification as a hybrid integrated circuit of heading 8542.
Therefore, the applicable subheading for the Timekeeper SRAM/RTC, part number M48T0250PC1 will be 8543.70.9650, which provides for “Electrical machines and apparatus…: Other machines and apparatus: Other: Other: Other: Other”. The general rate of duty will be 2.6 percent ad valorem.
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 Karl Moosbrugger at [email protected].
Sincerely,
Gwenn Klein Kirschner, Director
National Commodity Specialist Division