HQ 956525: Parallel data transfer disc drive; units of ADP machines; Legal Note 5(B) to Chapter 84; HQs 951008 and 089330; PC 866624, modified

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 956525

                          June 28, 1994

CLA-2 CO:R:C:M 956525  RFA

CATEGORY:  Classification

TARIFF NO.: 8471.93.40

Mr. Ronald E. Edelstein
Fujitsu America, Inc.
1741 Junction Avenue
San Jose, CA  95112-1010

RE:  Parallel data transfer disc drive; units of ADP machines;
     Legal Note 5(B) to Chapter 84; HQs 951008 and 089330; PC
     866624, modified 

Dear Mr. Edelstein:

     In a letter dated May 10, 1994, to Customs in San Francisco,
you requested reconsideration of Pre-Entry Classification (PC)
Ruling 866624, dated September 11, 1991, in which the tariff
classification of the Fujitsu model 2380A 8-inch parallel data
disc drive was determined under the Harmonized Tariff Schedule of
the United States (HTSUS).  Your letter was referred to this
office for a response.

FACTS:

     The Fujitsu Model 2380A 8-inch parallel data disc drive
["model 2380A disc drive"] provides a full gigabyte of storage
capacity and permits a total transfer rate of 18.08 megabytes per
second.  The model 2380A disc drive is designed for incorporation
into a 19-inch rack assembly because it has no suitable casing or
housing to be set on a desk or table top.  The model 2380A disc
drive also incorporates an internal automatic power supply that
is capable of accepting standard line current from any commercial
power source.

ISSUE:

     Is the model 2380A disc drive classifiable as an ADP unit
with an attached external power supply under the HTSUS?

LAW AND ANALYSIS:

     Classification of merchandise under the HTSUS is in
accordance with the General Rules of Interpretation (GRI's),
taken in order.  GRI 1 provides that classification shall be
determined according to the terms of the headings and any
relative section or chapter notes.

     In order for the merchandise to be classified as an ADP
unit, it must meet the criteria of Legal Note 5(B) to Chapter 84
which reads as follows:

     Automatic data processing machines may be in the form
     of systems consisting of a variable number of
     separately housed units.  A unit is to be regarded as
     being a part of the complete system if it meets all the
     following conditions:

     (a)  It is connectable to the central processing unit
          either directly or through one or more other
          units; and

     (b)  It is specifically designed as part of such a
          system (it must, in particular, unless it is a
          power supply unit, be able to accept or deliver
          data in a form (code or signals) which can be used
          by the system).

     The model 2380A disc drive meets the definition of Legal
Note 5(B) because it connects to a computer's central processing
unit (CPU) and it is able to accept or deliver data in a form
which can be used by the system.

     In PC 866624, dated September 11, 1991, the District
Director of Customs in San Francisco classified the model 2380A
disc drive under subheading 8471.93.30, HTSUS, which provides
for: "[a]utomatic data processing machines and units thereof. . .
: [o]ther: [s]torage units, whether or not entered with the rest
of a system: [m]agnetic disk drive units: [o]ther: [n]ot
assembled in cabinets, and without attached external power
supply. . . ."  The column one, general rate of duty for articles
classified under this subheading is free.  In HQ 951008, dated
May 14, 1992, Customs interpreted this provision to mean "storage
units without an attached power supply that operates on external
power." See also HQ 089330, dated October 7, 1991.  

     According to the information provided, the model 2380A disc
drive incorporates an internal automatic power supply that is
capable of accepting standard line current from any commercial
power source.  Because the model 2380A disc drive has an
"attached external power supply", classification is appropriate
under subheading 8471.93.40, HTSUS, which provides for:
"[a]utomatic data processing machines and units thereof. . .:
[o]ther: [s]torage units, whether or not entered with the rest of
a system: [m]agnetic disk drive units: [o]ther: [o]ther. . . ."  

HOLDING:

     Under the authority of GRI 1, the Fujitsu model 2380A 8-
inch parallel data disc drive is provided for in heading 8471,
HTSUS.  It is classifiable under subheading 8471.93.40, HTSUS,
which provides for: "[a]utomatic data processing machines and
units thereof. . .: [o]ther: [s]torage units, whether or not
entered with the rest of a system: [m]agnetic disk drive units:
[o]ther: [o]ther  . . ."  The general, column one rate of duty is
3.7 percent ad valorem. 

     This ruling should be considered a modification of PC
866624.  It is not to be applied retroactively to PC 866624 and
will not, therefore, affect past transactions for the importation
of merchandise under that determination.  However, for the
purposes of future transactions in merchandise of this type, PC
866624 will not be valid precedent.  We recognize that pending
transactions may be adversely affected by this modification, in
that current contracts for importations arriving at a port
subsequent to this notice will be classified pursuant to it.  If
such a situation arises, you may, at your discretion, notify this
office and apply for relief from the binding effects of this
supersession as may be warranted by the circumstances.

EFFECT ON OTHER RULINGS:

     Under the authority of section 177.9(d), Customs
Regulations, PC 866624, dated September 11, 1991, is modified as
indicated above. 
                              Sincerely,



                              John Durant, Director
                              Commercial Rulings Division