The tariff classification of Ethernet-to-Ethernet Bridges from Ireland

NY 885967 May 14, 1993 CLA-2-84:S:N:N1:110 885967 CATEGORY: Classification TARIFF NO.: 8471.99.1500 Mr. Bruce Rhodes Kamino International Transport, Inc. 370 McClellan Highway East Boston, Mass. 02128 RE: The tariff classification of Ethernet-to-Ethernet Bridges from Ireland Dear Mr. Rhodes: In your letter dated May 3, 1993, on behalf of Cabletron Systems, Inc., you requested a tariff classification ruling. The merchandise under consideration involves two models of Ethernet-to-Ethernet Bridges that are used in a Local Area Network (LAN) for connecting two LAN types and control information exchange between the two segments. Model number NB-20E is a medium-performance bridge that connects two 10 Mbps ethernet segments. This bridge features a software filtering system that determines which packets are allowed to pass through the bridge. The source address table of the NB- 20E is capable of holding up to 2,048 addresses, has a filtering rate of 15,000 packets per second, and can forward packets at a rate of 8,000 packets per second. Model number NB-25E is a high performance bridge that connects two 10 Mbps ethernet segments. This bridge features a hardware filtering system that determines which packets are allowed to pass through the bridge without imposing a load on the host CPU. Both of these models are free-standing devices and meet the definition of a "unit" of an automatic data processing system, noting Legal Note 5 (B) to Chapter 84, HTSUS. Since these bridges control and process information exchange within the framework of a LAN system, they are principally used to effectuate the interconnection of the CPU to other units or ADP machines, thereby serving "control" and "adaption" functions. The applicable subheading for the Ethernet-to-Ethernet Bridges will be 8471.99.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for control or adapter units. 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