HQ 953549: Protest No. 5301-92-100237; Keyboards for Computer Systems; 8471.91.00

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 953549

                          July 16, 1993

CLA-2 CO:R:C:M 953549  RFA

CATEGORY: Classification

TARIFF NO.: 8471.92.20


District Director of Customs
1717 East Loop
Portway Plaza Suite 400
Houston, TX  77029

RE:  Protest No. 5301-92-100237; Keyboards for Computer Systems;
     8471.91.00


Dear District Director:

     The following is our decision regarding the request for
further review of Protest No. 5301-92-100237, which concerns the
classification of keyboards for computer systems under the
Harmonized Tariff Schedule of the United States (HTSUS).  The
entry  of the subject merchandise was liquidated on June 5, 1992. 
The protest was timely filed on June 26, 1992. 

FACTS:

     The subject merchandise are keyboards for computer systems. 
They were entered into the United States along with other
computer components.

     The merchandise was entered under subheading 8471.92.20,
HTSUS, as keyboards for automatic data processing machines.  The
entry was liquidated under subheading 8471.91.00, HTSUS, as
digital processing units.

     The subheadings under consideration are as follows:

     8471.91.00:    Automatic data processing machines and units
                    thereof. . .: [o]ther: [d]igital processing
                    units, whether or not entered with the rest
                    of the system, which may contain in the same
                    housing one or two of the following types of
                    units: . . . input units. . .

          Goods classifiable under this provision have a general,
          column one rate of duty of 3.9 percent ad valorem.

     8471.91.00:    Automatic data processing machines and units
                    thereof. . .: [o]ther: [i]nput or output
                    units, whether or not entered with the rest
                    of the system and whether or not containing
                    storage units in the same housing: [o]ther:
                    [k]eyboards . . .

          Goods classifiable under this provision have a general,
          column one rate of duty of free.

ISSUE:

     Whether computer keyboards entered with computer systems 
should be classified separately or with the computer systems
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 Rico Import Co. v. United States, Slip Op. 92-146, dated
August 27, 1992, the court stated that "[i]t is well settled that
tariff acts must be construed to carry out the intent of the
legislature." See Nippon Kogaku (USA), Inc. v. United States, 69
CCPA 89, 92, 673 F.2d 380, 382 (1982)(citing Sandoz Chem. Works,
Inc. v. United States, 43 CCPA 152, 156, C.A.D. 623 (1956)).  The
first place to look to establish the intent of Congress is the
language of the statute itself. Consumer Prod. Safety Comm'n v.
GTE Sylvania, Inc., 447 U.S. 102, 108 (1980).   

     After examining the language of heading 8471, HTSUS, it is
clear that under the HTSUS, keyboards for computers are intended
to be classified separately "whether or not entered with the rest
of the system".  Based upon the language of the statute, we find
that classification of computer keyboards does not change whether
or not an equal number of keyboards are entered with an equal
number of computer systems.  Computer keyboards are separately
classified under subheading 8471.92.20, HTSUS.

HOLDING:

     For the foregoing reasons, we find that the subject
merchandise is classifiable under subheading 8471.92.20, HTSUS,
as computer keyboards whether or not presented with the rest of a
system.
 
     You should allow the protest in full.  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