The tariff classification of Back-up Tape Drives from Japan

NY 852793 May 24 1990 CLA-2-84:S:N:N1:110 852793 CATEGORY: Classification TARIFF NO.: 8471.93.5000 Mr. Jerrold E. Anderson Katten Muchin & Zavis 525 West Monroe Street Suite 1600 Chicago, Illinois 60606-3693 RE: The tariff classification of Back-up Tape Drives from Japan Dear Mr. Anderson: In your letter dated May 17, 1990, on behalf of Teac America, Inc., you requested a tariff classification ruling. The merchandise under consideration involves back-up tape drives that are designed for use as an incorporated component of a computer, or for a tape back-up system that is connected to the PC. The tapes serve as a removable information storage media which provide protection against accidental erasure of the hard disk, protection against disk damage in the event of power failure, or serve as a means of archival information storage. The tape drive consists of a mechanical tape transport which holds a head assembly, metal chassis, printed circuit board with some component electronics, drive motor and small cosmetic face plate. In either application the tape drives are not in their own cabinet. Accordingly, the PC or the tape back-up system, of which the tape drive becomes a part, provides the outside casing, controlling electronics, and power system. The tape drives are available in either 5 1/4 inches or 3 1/2 inches form factor and are described as models MTU and MT-2ST. The applicable subheading for the back-up tape drives will be 8471.93.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other storage units not assembled in cabinets for placing on a table, desk, wall, floor or similar place. The rate of duty will be free. 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