CLA-2-84:OT:RR:NC:N2:220
Robert Scott
Curtiss-Wright
3222 S. Washington St.
Salt Lake City, UT 84115
RE: The tariff classification of ruggedized computing and communication machines from Canada
Dear Mr. Scott:
In your letter dated March 9, 2018 you requested a tariff classification ruling.
There are three items under consideration here which are identified as the DuraCOR 8043 Modular Mission Computer Subsystem, the DuraWORX 8043 Multi-function Computing and Networking System, and the DuraNET 20-11 8-port Gigabit Ethernet (GbE) Switch System. Hereafter, the aforementioned will be respectively referred to as DuraCOR, DuraWORX, and DuraNET.
The DuraCOR is described as a ruggedized Commercial Off the Shelf (COTS) modular mission computer designed for general purpose computing applications in vehicles or harsh environments. The DuraCOR is comprised of a processor, memory, data storage, multiple input/output connections (video, audio, USB, Serial, and Ethernet), a power supply, and a ruggedized enclosure. You state the DuraCOR comes preloaded with the Windows or Linux operating system and suggest that the correct classification is 8471.50.0150, Harmonized Tariff Schedule of the United States (HTSUS).
The DuraWORX is a composite machine which is described as a ruggedized COTS modular mission computer combined with a Cisco Systems 5915 router card. Similar to the DuraCOR, the DuraWORX is designed for general purpose computing applications in vehicles or harsh environments with the added feature of a managed networking router within the same enclosure. The DuraWORX is comprised of a processor, memory, data storage, multiple input/output connections (video, audio, USB, Serial, and Ethernet), a power supply, a router card, and a ruggedized enclosure. You state the DuraWORX comes preloaded with the Windows or Linux operating system and suggest that the correct classification is 8471.50.0150, HTSUS.
Section 16 Note 3, HTSUS, states “composite machines consisting of two or more machines fitted together to form a whole and other machines designed for the purpose of performing two or more complementary or alternative functions are to be classified as if consisting only of that component or as being that machine which performs the principal function”. The DuraWORX is accurately described as a composite machine per Note 3 whereby the principal function has been determined to be the computing function.
Turning to your suggested classifications of the DuraCOR and DuraWORX, we would advise that for machines to be classified in heading 8471 as an ADP machine, they must meet the requirements of Chapter 84 Note 5(A). Based on the information provided in your submission, while both machines are employed in uncommon environments, they continue to satisfy Note 5(A). Therefore, the DuraCOR and DuraWORX are hereafter identified as ADP machines of heading 8471 and will be classified accordingly.
The DuraNET is described as a COTS fully managed 8-port Gigabit Ethernet switch which is optimized for size, weight and power. The DuraNET is intended to be installed within vehicles or harsh environmental conditions and provides connected machines with access to the managed network. You suggest the DuraNET is correctly classified in 8517.62.0050, HTSUS.
The applicable subheading for the DuraCOR 8043 Modular Mission Computer Subsystem and the DuraWORX 8043 Multi-function Computing and Networking System 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 general rate of duty will be Free.
The applicable subheading for the DuraNET 20-11 8-port Gigabit Ethernet (GbE) Switch System will be 8517.62.0050, HTSUS, which provides for “Telephone sets…; other apparatus for the transmission or reception of voice, images or other data…: Other apparatus for transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network): Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus: Other.” The general 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 https://hts.usitc.gov/current.
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,
Steven A. Mack
Director
National Commodity Specialist Division