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NY H83577

July 30, 2001

CLA-2-84:RR:NC:1:110 H83577


TARIFF NO.: 8473.30.5000

Mr. Mitchell Neriah
Customs Consulting Services
415 S. Prospect Ave., Ste. 110
Redondo Beach, CA 90277

RE: The tariff classification of an ADP storage cabinet from Japan.

Dear Mr. Neriah:

In your letter dated July 18, 2001, on behalf of your client Toshiba America Information Systems, Inc. (TAIS) you requested a tariff classification ruling.

The merchandise under consideration is the “HDD I/O BOX” (also called a “Multi Box”). Pictures and diagrams were submitted with your ruling request. The “HDD I/O BOX” is a steel metal storage cabinet that is specifically designed to be used with the Toshiba Model Magnia 7010 network server for automatic data processing (ADP) machines. At the time of importation, the “HDD I/O BOX” will consists of a number of installed components including: 2 D/C fans
1 power supply (A/C 100-240V input, 5V D/C output) 1 light emitting diodes (LED) printed circuit assembly, containing LED’s, switches, connectors, and resistors 1 backpanel printed circuit assembly (PCA), containing connectors and integrated circuits 1 connector printed circuit assembly (PCA), containing connectors and integrated circuits 4 D/C cables with connectors

When completely assembled after importation, the Toshiba Model Magnia 7010 server will have a central processing unit (CPU), a basic input/output system (BIOS) used in ADP machine, and 432GB of storage capacity and software. The backpanel of the “HDD I/O BOX” will accept up to four hard disk drives for increasing the storage capacity of the server. In its completed condition, the Toshiba Model Magnia 7010 server would appear to meet the definition of an ADP machine as defined under chapter 84, Note 5(A)(a). Classification of parts is determined by Legal Note 2 to Section XVI, HTSUS, which provides as follows:

Subject to note 1 to this section, note 1 to chapter 84 and to note 1 to chapter 85, parts of machines (not being parts of the articles of heading 8484, 8544, 8545, 8546 or 8547) are to be classified according to the following rules:

(a) Parts which are goods included in any of the headings of chapters 84 and 85 (other than headings 8409, 8431, 8448, 8466, 8473, 8485, 8503, 8522, 8529, 8538 and 8548) are in all cases to be classified in their respective headings;

(b) Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including a machine of heading 8479 or 8543) are to be classified with the machines of that kind or in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate. However, parts which are equally suitable for use principally with the goods of headings 8517 and 8525 to 8528 are to be classified in heading 8517;

(c) All other parts are to be classified in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate or, failing that, in heading 8485 or 8548.

The applicable subheading for the “HDD I/O BOX” will be 8473.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 8469 to 8472: Parts and accessories of the machines of heading 8471: Not incorporating a cathode ray tube: Other.” The rate of duty will be free.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Eileen S. Kaplan at 212-637-7019.


Robert B. Swierupski

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