NY 862515: The tariff classification of an MTU495 Tape Storage Systemfrom Japan

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.

                          
                                   NY 862515
                                   Apr 24 1991



CLA-2-84:S:N:N1:110 862515  

CATEGORY:  Classification

TARIFF NO.: 8471.93.6000; 8473.30.4000  

Mr. Kenneth G. Weigel
Baker & Hostetler
Washington Square, Suite 1100
1050 Connecticut Avenue, N.W.
Washington, D.C. 20036

RE:  The tariff classification of an MTU495 Tape Storage System
from Japan

Dear Mr. Weigel:

     In your letter dated April 17, 1991, on behalf of Hitachi
Computer Products (America) Inc., you requested a tariff
classification ruling.         
     The merchandise under consideration involves a model MTU495
tape storage system that is a part of a magnetic tape subsystem
(MT490) that functions as a back-up storage system for magnetic
disk units.  This storage system performs the following
functions: 1. responds to commands from the MTC; 2. loads or
unloads the cartridge tape; 3. positions the tape; 4. reads or
writes data on the tape; 5. performs diagnostic evaluation of the
tape unit.

     The MTU records data on a magnetic tape housed in a small
cartridge.  The tape is 12.65mm wide and has a minimum length of
165 meters.  The MTU495 has four tape drives and two automatic
cartridge changers associated with each tape drive.  The
recording density of the MTUs is 38000 BPI and the tape speed is
79 IPS.

     The tape storage unit will be imported in its first stage as
a complete and assembled unit.  In stage two, the shipments will
consist of "L" and "M" components.  The L group parts are
generally the larger parts of the MTUs, such as the cabinet and
drive frame.  The M group parts include various subassemblies
such as the back panel assembly and head guide assembly.  The
smaller parts, described as the "S" parts, will be used to
assemble the MTU subassemblies.  The L, M, and S parts are not
expected to be shipped together, although the M and L components
may enter in the same shipment. 

     The applicable subheading for the complete and assembled
MTU495 tape storage unit will be 8471.93.6000, Harmonized Tariff
Schedule of the United States (HTS), which provides for other
storage units, whether or not entered with the rest of a system. 
The rate of duty will be 3.7 percent ad valorem. 

     The applicable subheading for the "L" and "M" components for
the MTU495 unit will be 8473.30.4000, HTS, which provides for
parts and accessories of the machines of heading 8471, not
incorporating a cathode ray tube.  The rate of duty will be free. 


     This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).

     A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported.  If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.



                                   Sincerely,

                                   
  
                                   Jean F. Maguire
                                   Area Director
                                   New York Seaport