The tariff classification of multi-chip modules (MCM's) and tightly coupled multi-processors (TCMP's) from Japan.

NY 802676 October 17, 1994 CLA-2-85:S:N:N1:109 802676 CATEGORY: Classification TARIFF NO.: 8473.30.1000, 8542.20.00 Ms Eileen M. Madden Amdahl Corporation 1250 East Arques Avenue P.O. Box 3470 Sunnyvale, CA 94088-3470 RE: The tariff classification of multi-chip modules (MCM's) and tightly coupled multi-processors (TCMP's) from Japan. Dear Ms. Madden: In your letter dated July 7, 1994, you requested a tariff classification ruling. This letter will be given confidential treatment based on the facts you supplied to support your claim for exemption from disclosure. Your letter describes the subject merchandise as follows: The multi-chip modules (MCM's)are described as integrated circuit packages composed of multiple CMOS semiconductors mounted on an ceramic substrate using thin film substrate with resistors, capacitors and I/O pins. You note that the components cannot be removed and replaced easily using normal manufacturing processes. The tightly coupled multi-processors, (TCMP's) modules are printed circuit assemblies that will be used in processors. They consist of a mult-layer board with various passive and active components affixed. When imported without any of the multi-chip modules (MCM's) described above, the board consists of a board with clock connectors, pin connectors, resistors, random access memory IC's (RAM) and mounted hardware affixed. The applicable subheading for the MCM modules will be 8542.20.00, Harmonized Tariff Schedule of the United States (HTS), which provides for "[hybrid integrated circuits]," with a free rate of duty. The applicable subheading for the board will be 8473.30.10, Harmonized Tariff Schedule of the United States (HTS), which provides for "[p]arts and accessories of machines of heading 8471, not incorporating a cathode ray tube, printed circuit assemblies...," with a free rate of duty. 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