HQ 083394: Software to be used with aircraft test equipment

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 083394

                         March 16, 1990


CLA-2 CO:R:C:G 083394 TLS

CATEGORY: Classification

TARIFF NO.: 8524.22.20

Mr. Jim Behr
Northwest Airlines, Inc.
Minneapolis/St. Paul International Airport
St. Paul, Minnesota  55111

RE: Software to be used with aircraft test equipment

Dear Mr. Behr:

     Your letter of December 6, 1988 to our New York office
requested a ruling on the proper tariff classification of, among
other things, software under the Harmonized Tariff Schedule of
the United States Annotated (HTSUSA).  It has been referred to
this office for a ruling on the software.

FACTS:

     The article at issue is described as magnetic data
cartridge tape on which a specific computer program can be
placed.  The tape has a width of 6 mm.  It is to be used with
testing equipment for aircraft instruments.  The testing
equipment is in fact a computer console.  It is used to analyze
the extent of repair needed on the instruments to make them
operational again after a breakdown.  The cartridge tape is
imported separate from the testing equipment.

ISSUE:

     Under which of the following HTSUSA headings is the software
properly classifiable:

     9031, HTSUSA, covering measuring or checking instruments,
appliances and machines, not specified or included elsewhere in
this chapter; ... parts and accessories thereof;

     8524, HTSUSA, covering records, tapes, and other recorded
media for sound or other similarly recorded phenomena, including
matrices and masters for the production of records, but excluding
products of chapter 37.

LAW AND ANALYSIS:

     The General Rules of Interpretation (GRI) govern the
classification of articles under HTS.  GRI 1 requires that, for
legal purposes, classification be determined according to the
terms of the headings and any relative section or chapter notes.
The merchandise at issue is recorded magnetic data cartridge tape
which is intended to be used with equipment used to check
aircraft instruments for possible repair needs.  Such equipment
falls within the provisions of heading 9031, which provides for,
among other things, checking instruments not elsewhere provided
for and parts and accessories thereof.  As an item that is used
with such equipment, the tape might be considered a part or
accessory of it.  The cartridge tape is referred to elsewhere
under HTS, however, and we must consider that reference as well.

     Under heading 8524, we find that tapes and other recorded
media are expressly covered by this provision.  There is no doubt
that the cartridge tape at issue is of the type covered under
8524.  In fact, it is covered more specifically here than
anywhere else under the HTS.  To that extent, we are directed by
note 2(a) of chapter 90, which requires us to classify parts and
accessories which are goods included in any of the headings of
chapter 85 in their respective headings.  The fact that the
cartridge tape is entered separate from the testing equipment is
controlling in our determination that the tape should be
classified independent of the testing equipment.  Therefore, we
find that the recorded magnetic data cartridge tape is properly
classifiable under heading 8524.

HOLDING:

     The recorded magnetic data cartridge tape to be used with
aircraft test equipment is classified under subheading
8524.22.20, HTSUSA, as magnetic tape with a width exceeding 4 mm
but not exceeding 6.5 mm.

                              Sincerely,




                              John Durant, Director
                              Commercial Rulings Division