HQ 953645: Protest No. 2809-92-100453; CPU cabinets, without CPU boards; parts of ADP machines; magnetic disk drive units; HQ 950221; HQ 951438; NY 874903

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 953645

                          June 11, 1993
                                                               


CLA-2 CO:R:C:M  953645 LTO

CATEGORY:  Classification

TARIFF NO.:  8473.30.40

District Director 
U.S. Customs Service
555 Battery Street
P.O. Box 2450
San Francisco, California 94126

RE:  Protest No. 2809-92-100453; CPU cabinets, without CPU
     boards; parts of ADP machines; magnetic disk drive units; HQ
     950221; HQ 951438; NY 874903

Dear District Director:

     The following is our decision regarding the request for
further review of Protest No. 2809-92-100453, which concerns the
classification of CPU cabinets, without CPU boards, under the
Harmonized Tariff Schedule of the United States (HTSUS).  The
subject merchandise was entered on August 29, 1991, and the entry
was liquidated on February 21, 1992.  The protest was timely
filed on March 3, 1992.

FACTS:

     The article in question is a CPU cabinet (for a desk-top
computer), incorporating the hard disk drive, floppy disk drive
and power supply.  The cabinet does not include the CPU main
board.  Based on the facts presented, it appears that the
components are physically attached to each other. 

     The protestant claims that the article in question is
classifiable as a part of an automatic data processing (ADP)
machine under subheading 8473.30.40, HTSUS.  The merchandise was
classified upon liquidation as a magnetic disk drive unit for an
ADP machine under subheading 8471.93.40, HTSUS.

     The subheadings at issue are as follows:

     8471.93.40     Automatic data processing machines 
                    and units thereof; magnetic or 
                              - 2 -

                    optical readers, machines for
                    transcribing data onto data media 
                    in coded form and machines for
                    processing such data, not elsewhere
                    specified or included . . . [o]ther
                    . . . [s]torage units, whether or
                    not entered with the rest of the 
                    system . . . [m]agnetic disk drive
                    units . . . [o]ther . . . [o]ther
                    (3.7%)

*    *    *    *    *    *    *    *    *    *    *    *    *    

     8473.30.40     Parts and accessories (other than
                    covers, carrying cases and the like)
                    suitable for use solely or 
                    principally with machines of 
                    headings 8469 to 8472 . . . [p]arts
                    and accessories of the machines of
                    heading 8471 . . . [n]ot 
                    incorporating a cathode ray tube
                    (free)

ISSUE:

     Whether CPU cabinets, without CPU boards, are classifiable
as magnetic disk drive units for automatic data processing
machines under subheading 8471.93.40, HTSUS.

LAW AND ANALYSIS:

     The General Rules of Interpretation (GRI's) to the HTSUS
govern the classification of goods in the tariff schedule.  GRI 1
states in pertinent part that "for legal purposes, classification
shall be determined according to the terms of the headings and
any relative section or chapter notes . . . ."

     Customs has previously considered the classification of
similar CPU cabinets.  In HQ 950221, dated November 22, 1991,
this office held that case assemblies, which consisted of the
case (cabinet) with power supply and floppy disk harness included
therein, were classifiable as parts of ADP machines under
subheading 8473.30.40, HTSUS.  In finding that the assemblies
were 'parts' of ADP machines, we stated as follows:

          The 'case assemblies' are utilized as original
     component parts of ADP operational systems since they 
     are necessary to the completion of those articles, as
     integral, constituent, and component parts.  Therefore,
     for tariff purposes, they should be considered 'parts'
                              - 3 -

     of the machines of 8471, HTSUS[].

     In NY 874903, dated June 8, 1992, a computer cabinet
incorporating a power supply with cabling, floppy disk drive and
a printed circuit board, but not including a CPU board, was also
held to be classifiable as a part/accessory of an ADP system
under subheading 8473.30.40, HTSUS.

     Recently, in HQ 951438, dated March 2, 1993, this office
held that a housing subassembly, which consisted of a chassis and
cover, battery pack, power supply, input/output expansion printed
circuit board assembly (PCBA), PCBA (logic and control), floppy
disk drive and fixtures (bezel, bracket, shield, etc.), was
classifiable under subheading 8473.30.40, HTSUS.  We further held
that the same housing subassembly, which included an EPROM or
flash memory chip, was also classifiable under this subheading.

     The article in question is a CPU cabinet (for a desk-top
computer), incorporating the hard disk drive, floppy disk drive
and power supply.  The cabinet does not include the CPU main
board.  According to the above mentioned cases, this cabinet is
classifiable as a part of an ADP machine.

      In HQ 950221, this office classified floppy disk drives
assembled in their own cabinets as storage units for ADP machines
("[m]agnetic disk drive units") under subheading 8471.93.30,
HTSUS.  Magnetic disk drive units are distinguishable from the
CPU cabinet in question, which incorporates a floppy disk drive
unit, a hard disk drive unit and a power supply unit.

HOLDING:

     The CPU cabinets, without CPU boards, are classifiable under
subheading 8473.30.40, HTSUS.

     Accordingly, the protest should be granted.  A copy of this
decision should be attached to the Customs Form 19 and provided
to the protestant as part of the notice of action on the protest.

                              Sincerely,

                         


                              John Durant, Director