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NY 886052

June 1, 1993

CLA-2-84:S:N:N1:103 886052


TARIFF NO.: 8428.90.0090

Mr. Scott Rodman
Storage Technology Corporation
2270 South 88th Street
Louisville, CO 80028-0001

RE: The tariff classification of a loading machine from a foreign trade subzone

Dear Mr. Rodman:

In your letter dated May 7, 1993 you requested a tariff classification ruling.

The 2511 Cartridge Scratch Loader is an accessory which is mounted onto Storage Technology Corporation's tape cartridge drives. These tape drives, in turn, are part of the Model 4400 Automated Cartridge System used for mass storage and automatic retrieval of digital information. The Cartridge Scratch Loader sequentially loads 10 one-half inch data tape cartridges which have been manually stacked in it. The Cartridge Scratch Loader has no role in the actual storage of information on the magnetic tape cartridges.

According to your letter, your firm will import three DC motors, made in Switzerland, which are used to feed and retrieve the tapes from the cartridge drive. Other Catridge Scratch Loader components, which may be of American or foreign origin, will be purchased domestically. The Swiss motors and other components will then be assembled together by your firm in a foreign trade subzone. Your firm will enter the assembled Cartridge Scratch Loader into the Customs territory of the United States directly from the foreign trade subzone. You have requested a ruling as to the tariff classification of the assembled Cartridge Scratch Loader.

You have suggested that this item may be classifiable as an accessory for automatic data processing machines and units thereof in heading 8473, Harmonized Tariff Schedule of the United States (HTS). Loading machinery may also be classified in heading 8428, HTS, which provides for other lifting, handling, loading or unloading machinery.

The classification of merchandise under the HTS is governed by the General Rules of Interpretation. In pertinent part, General Rule of Interpretation 3 states:

When... goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows:
(a) The heading which provides the most specific description shall be preferred to headings providing a more general description.

Heading 8428, HTS, more specifically describes the assembled Cartridge Scratch Loader. Accordingly, heading 8428 applies. Specifically, the applicable subheading for the assembled Cartridge Scratch Loader will be 8428.90.0090, HTS, which provides for other lifting, handling, loading or unloading machinery: other machinery: other: other. The rate of duty will be 2 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.


Jean F. Maguire
Area Director

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