HQ 083967: Digital to analog converter

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                      HQ 083967

                                    June 21, 1989


          CLA-2 CO:R:C:G:  083967 BPM

          CATEGORY:  Classification

          TARIFF NO.:  8543.80.9080

          Ms. Deborah A. Gross
          North American Philips Corporation
          100 East 42 Street
          New York, N.Y. 10017-5699

          RE:   Digital to analog converter

          Dear Ms. Gross:

                By letter dated February 22, 1989, you requested a tariff
          classification ruling for the DAC 960 digital to analog converter
          imported from Japan under the Harmonized Tariff Schedule of the
          United States Annotated (HTSUSA) on behalf of Philips Consumer
          Electronics Company, Knoxville, Tennessee.  You proposed as the
          proper classification subheading 8518.40.2000, HTSUSA.  Your
          request has been forwarded to this office for a reply.

          FACTS:

                The DAC 960 is an electronic device that converts digital
          data to an analog signal.  Various input devices can provide the
          digital input for the converter.  These include digital sound
          reproducing apparatus such as digital audio tape players and
          compact disk players, as well as musical instruments which
          produce digital output.  The DAC 960 contains amplifying
          equipment for direct personal listening or source monitoring by
          headphone.  The principal output can be adjusted to the precise
          level required by the power amplifier or other equipment to which
          the output is sent, but the principal output is not amplified.
          The documentation submitted with the ruling request states that
          the converter operates within the audio frequency range of 20 Hz
          to 20,000 Hz with respect to both the amplified headphone output
          and the unamplified principal output.

          ISSUE:

                Is a digital to analog converter which contains a headphone
          amplifier for direct personal listening or source monitoring
          classifiable as an audio-frequency electric amplifier under
          heading 8518, HTSUSA, or under subheading 8543, HTSUSA, covering
          electrical machines and apparatus, having individual functions,
          not specified or included elsewhere in Chapter 85?










          LAW AND ANALYSIS:

                Classification under subheading 8518, HTSUSA, as an audio-
          frequency electrical amplifier is inappropriate since the
          amplification is a secondary function of the converter included
          merely to aid the user in monitoring the primary function of the
          converter.  The primary function of the converter is the
          translation of digital data into an audio signal.  The essential
          character of the converter is therefore provided by the
          components which convert digital data to an analog signal and the
          converter must be classified under the provision for machines
          with that function.

                Since no specific provision of the HTSUSA covers machines
          which function to convert digital data to an analog signal, the
          converters are classified under subheading 8543.80.9080, HTSUSA,
          as other electrical machines and apparatus, having individual
          functions, not specified or included elsewhere in Chapter 85.

          HOLDING:

                A digital to analog converter which contains a headphone
          amplifier for direct personal listening or source monitoring is
          classified under subheading 8543.80.9080, HTSUSA, covering other
          electrical machines and apparatus, having individual functions,
          not specified or included elsewhere in Chapter 85.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division