NY 862516: The tariff classification of a Model MTC491 Magnetic TapeController from 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 862516
                                   April 23, 1991



CLA-2-84:S:N:N1:110 862516  

CATEGORY:  Classification

TARIFF NO.: 8471.99.1500; 8473.30.4000; 8471.99.3000;
8524.90.4080  

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

RE:  The tariff classification of a Model MTC491 Magnetic Tape
Controller from Japan.

Dear Mr. Weigel:

     In your letter dated April 17, 1991, on behalf of Hitachi
Computer Products (America), you requested a tariff
classification ruling.         
     
     The merchandise under consideration consists of Model MTC491
magnetic tape controller which is a major component of the MT490
magnetic tape subsystem.   A magnetic tape subsystem is primarily
used as a backup system for magnetic disk units that enable large
storage capacity and use fixed disks.  Conventional magnetic tape
subsystems consist of a magnetic tape controller (MTC) and
magnetic tape units (MTUs).

     The MTC491 is a controller that basically performs as the
interface between the tape storage unit and the CPU, and performs
principally data transfer functions.  The shipments of these
controllers will be in three stages: Stage 1- a complete and
assembled unit; Stages 2 and 3- as parts and subassemblies which
will be assembled in the United States.  The "L" group components
are basically large parts such as frames, covers and door
assemblies.  The "M" group will consist of six printed circuit
boards in Stage 2, the back panel PCB, the switching power supply
assembly, and 5 inch floppy disks.  The "S" parts consist of
smaller parts that are used for making the subassemblies.  

     In Stage 2, the L, M, and S parts will normally be shipped
together in one shipment, and basically represent about 93
percent of the components of a finished MTC491 controller. 
Noting General Rule of Interpretation 2 (a) to the HTSUS, these
shipments constitute an unfinished and unassembled control unit
in its imported condition.  At times however,  the L and M
components and the S parts will be shipped separately.  The S
parts when imported separately, will be classified under their
respective GRI-1 provisions.   The M group of components, which
includes various types of printed circuit boards, a switching
power supply, and floppy disks, will be classified as parts of
automatic data processing machines and units therefore, with the
exception of the power supply and floppy disks.  The L group of
subassemblies, when separately shipped, appear to be dedicated
components of the controller (primarily frames and covers), and
thus classifiable as parts of ADP machines and units thereof.    

  The applicable subheading for the complete MTC491 controller
and unassembled shipment consisting of L, M, and S components,
with the exception of the software disks, will be 8471.99.1500,
Harmonized Tariff Schedule of the United States (HTS), which
provides for other control and adapter units.  The rate of duty
will be free. 

     The applicable subheading for the software disks will be
8524.90.4080, HTS, which provides for other recorded media.  The
rate of duty will be 9.7 cents per square meter of recording
surface.

     The applicable subheading for the "L" components and the "M"
components when separately shipped, with the exception of the
power supply assembly and software disks, 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.

     The applicable subheading for the power supply assembly will
be 8471.99.3000, HTS, which provides for power supplies.  The
rate of duty will be 3 percent ad valorem.  

     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