The tariff classification of Real Time Clock Modules fromJapan

NY 879487 October 23, 1992 CLA-2-84:S:N:N1:110 879487 CATEGORY: Classification TARIFF NO.: 8473.30.4000 Mr. Dennis Heck Tower Group International, Inc. 5420 West 104th Street Los Angeles, CA 90045 RE: The tariff classification of Real Time Clock Modules from Japan Dear Mr. Heck: In your letter dated October 16, 1992, on behalf of Seiko Epson Corp., you requested a tariff classification ruling. The merchandise under consideration involves seven models of real time clock modules which are basically devices used in microprocessor applications for internally counting real time in a format that is understood by a digital system. Model RTC-65271 consists of a mounted piezoelectric quartz crystal, a CMOS integrated circuit, a capacitor and a resistor mounted on a solder-plated metal lead frame prior to plastic encapsulation. It contains 4KB of SRAM memory and a built-in power supply switching circuit to make it possible to provide an automatic power supply backup to both the RTC and the extended RAM. Model numbers RTC-6581, RTC-6591, RTC-6583, RTC-6593, RTC- 6587, and RTC-6597, consist of a mounted piezoelectric quartz crystal, a CMOS integrated circuit and resistor mounted on a solder-plated metal lead frame prior to plastic encapsulation. Since the individual components of these RTC's are mounted on a metal lead frame, not a thick or thin film substrate, and contain an integrated circuit, consideration as a hybrid integrated circuit under HTS number 8542 would be precluded, noting Legal Note 5 (b) to Chapter 85 of the HTS. Please note also Headquarters ruling 951715 of July 27, 1992, that ruled on similar merchandise. These RTC's are designed and principally used with 80286, 80386 or later microprocessor applications such as PC/AT computers, work stations or other computer systems. Noting Legal Note 2 (b) to Section 16 of HTS, these real time clock modules would thus be classifiable as parts and accessories of automatic data processing machines. The applicable subheading for the real time clock modules will be 8473.30.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts and accessories of the machines of heading 8471 not incorporating a cathode ray tube. 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