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NY K87985

August 5, 2004
CLA-2-84:RR:NC:1:110 K87985


TARIFF NO.: 8471.80.1000

Mr. Richard Zupito
Montgomery International, Inc.
341 Erickson Ave.
Essington, PA 19029

RE: The tariff classification of an Ethernet Card from Singapore.

Dear Mr. Zupito:

In your letter dated June 29, 2004, on behalf of your client Data Q Internet Equipment Co., you requested a tariff classification ruling.

The merchandise under consideration is the Cisco WS-X4148RJ45 Ethernet Card. The WS-X4148RJ45 is an Ethernet circuit card for use in the Cisco 4000 series switch family. It is designed to work only when inserted into an expansion slot within the Cisco 4000 series switches. The Cisco 4000 series switches are used in Local Area Network (LAN) and or in conjunction with a telecommunications network. The WS-X4148RJ45 provides interface connection of up to 48 Ethernet ports to a LAN using RJ45 type connectors. It has a 100-meter range over category 5 copper cabling.

It is noted that Ethernet is a LAN standard. Ethernet cards are currently a class of device principally used in automatic data processing (ADP) systems. This ruling is based on evidence that the WS-X4148RJ45 is suitable for use solely or principally with the machines of heading 8471. With regard to principal use, Additional U.S. Rule of Interpretation 1(a), HTSUS, provides that "a tariff classification controlled by use (other than actual use) is to be determined in accordance with the use in the United States at, or immediately prior to, the date of importation, of goods of that class or kind to which the imported goods belong, and the controlling use is the principal use." Principal use can and does change. Generally, in order to determine principal use, U.S. Customs relies on the facts and these decisions are made on a case-by-case basis.

The WS-X4148RJ45 Ethernet Card appears to meet the definition of a “unit” of an ADP system, noting Legal Note 5 (B) to Chapter 84 of the Harmonized Tariff Schedule (HTS). It is principally used for the interconnection of ADP processors to other ADP units within the framework of a LAN system and would fall under the definition of a control or adaptor unit.

The applicable subheading for the Cisco WS-X4148RJ45 Ethernet Card will be 8471.80.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Automatic data processing machines and units thereofOther units of automatic data processing machines: Control or adapter units.” The general 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 646-733-3016.


Robert B. Swierupski

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