CLA-2-84:OT:RR:NC:1:120

Ms. Annelori Roder SolidFire, Inc. 1600 Pearl Street, Suite 200 Boulder, CO 80302 RE:  The tariff classification of storage units Dear Ms. Roder: In your letter dated March 26, 2015 you requested a tariff classification ruling on merchandise which you plan to export. The merchandise under consideration includes four storage units, which you identify as solid state storage drive (SSD) models: SF 2405, SF4805, SF9010 and SF9605, with 64 GB, 128 GB, 256 GB and 256 GB of system memory, respectively. The principal function of each SSD model is to store and recover data as part of a storage cluster. Each SSD contains memory, a central processing unit (CPU) and a basic input/output system (BIOS) chip, and will be installed in a rack with other storage units to form a cluster, thereby allowing them to read and write data to a computer network. Data is passed to the cluster via the fiber channel, which acts as a “gateway” between the computer’s operating system and the storage units. Each SSD model meets the requirements of Note 5C to Chapter 84, Harmonized Tariff Schedule of the United States (HTSUS), as other storage units. Note 5 C to Chapter 84, HTSUS states: “they are of a of a kind solely or principally used in an automatic data processing system; they are connectable to the central processing unit either directly or through one or more other units; and they are able to accept or deliver data in a form (codes or signals) which can be used by the system.” You state that these storage units are manufactured in the United States with the possibility of export to various other countries. Please be advised that classification rulings issued by this office are applicable to the product in question when imported into the United States.  Since you also plan to export this product, it is recommended that you seek a ruling from the designated customs service of that country prior to export.

With regard to exporting to NAFTA countries, please be advised that pursuant to Subpart I [Advance Ruling Procedures], Section 181.92(5)(i) [Definitions and general NAFTA advance ruling practice.], this office has no authority to issue rulings on goods exported from the U.S. to Canada or Mexico. If applicable, a list of addresses from which advance rulings for export into Canada or Mexico can be located at the U.S. Customs and Border Protection website: www.cbp.gov (click on Trade, Trade Programs, International Agreements, International Free Trade Agreements, North American Free Trade Agreement, Advance Rulings).

You suggest that the storage units be classified under subheading 8471.70.9000, HTSUS. We agree with this suggested classification to the sixth digit only.

The applicable subheading for the storage units, models SF2405, SF4805, SF9010, and SF9605 will be 8471.70.6000, HTSUS, which provides for: Automatic data processing units thereof; Other storage units: Not assembled in cabinets for placing on a table, desk, wall, floor or similar place. 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 Director National Commodity Specialist Division