Genlock; Computer Graphics; Home Video Movies; Synchronize Signals; Automatic Video Processing Machine; Video Cassette Recorder; HQ 089180; NY Rulings 848447, 871679, Modified

HQ 951430 April 8, 1992 CLA-2 CO:R:C:M 951430 CMS CATEGORY: Classification TARIFF NO.: 8473.30.40 Ms. Ieleen Naughton Commodore Business Machines, Inc. 1200 Wilson Dr. West Chester, PA 19380 RE: Genlock; Computer Graphics; Home Video Movies; Synchronize Signals; Automatic Video Processing Machine; Video Cassette Recorder; HQ 089180; NY Rulings 848447, 871679, Modified Dear Ms. Naughton: It has come to our attention that NY Pre-Entry Classification Rulings 848447 (January 19, 1990) and 871679 (March 16, 1992) were issued to you concerning the classification of a device described as the "Genlock". The NY rulings will be modified by this HQ ruling to make them consistent with HQ 089180 (August 2, 1991). FACTS: HQ Ruling 089180 (August 2, 1991) held that a device described as the "Genlock" was classified as an accessory to an automatic data processing (ADP) machine in subheading 8473.30.40, Harmonized Tariff Schedule of the United States (HTSUS). The Genlock allows the user to add computer graphics to a home videotape. The device synchronizes and combines the signals of a computer and a video camera or video cassette recorder (VCR). The pin connectors integrally extending from the Genlock plug in to the video ports located in the back of several models of Commodore Amiga computers. The device is connected to a VCR or video camera with cables. Using one of several software packages, the user constructs graphics over the home videos which are viewed on the computer monitor. A television receiver can be used as a second monitor. NY Pre-Entry Classification Rulings 848447 (January 19, 1990) and 871679 (March 16, 1992) held in part that "Genlock" devices which were essentially the same merchandise as that -2- classified in HQ Ruling 089180 were classified as electrical machines and appliances, having individual functions, n.s.p.f., in subheading 8543.80.90, HTSUS. ISSUE: Is the merchandise classified as accessories to automatic data processing machines in Heading 8473, HTSUS, or as electrical machines and appliances, having individual functions, n.s.p.f., in Heading 8543, HTSUS? LAW AND ANALYSIS: The HTSUS provides that the classification of articles is governed by the General Rules of Interpretation (GRI's). GRI 1 states in pertinent part that "...classification shall be determined according to the terms of the headings and any relative section or chapter notes...". Heading 8473 in pertinent part describes accessories suitable for use solely or principally with machines of Heading 8471 (ADP machines). The Explanatory Notes to Heading 8473, p. 1304, provide that Heading 8473 accessories are "...interchangeable parts or devices designed to be mounted on a machine to adapt it for a particular operation, or to perform a particular service relative to the main function of the machine, or to increase its range of operations." The Genlock is mounted on several models of ADP machines to adapt it for the particular operation of constructing graphics over home video images. The Genlock increases the range of operations of ADP machines. In HQ Ruling 082930 (March 1, 1990), we held that a device which allowed a computer, with the proper software, to synchronize with audio or video tape was classified as an accessory to ADP machines in Heading 8473. The Genlock is described by Heading 8473 as an ADP accessory, and is classified in subheading 8473.30.40, HTSUS. NY Pre-Entry Classification Ruling 848447 (January 19, 1990) is modified to provide that the article described as "PC Board, Genlock", Part No. A2300, is classified as an accessory to an ADP machine, in subheading 8473.30.40, HTSUS. NY Pre-Entry Classification Ruling 871679 (March 16, 1992) is modified to provide that the article described as "PC Board, Genlock", Part No. A2300, is classified as an accessory to an ADP machine, in subheading 8473.30.40, HTSUS. -3- HOLDING: NY Pre-Entry Classification Ruling 848447 (January 19, 1990) is modified to provide that the article described as "PC Board, Genlock", Part No. A2300, is classified as an accessory to an automatic data processing machine, in subheading 8473.30.40, HTSUS, currently subject to a Column 1 Free rate of duty. NY Pre-Entry Classification Ruling 871679 (March 16, 1992) is modified to provide that the article described as "PC Board, Genlock", Part No. A2300, is classified as an accessory to an automatic data processing machine, in subheading 8473.30.40, HTSUS, currently subject to a Column 1 Free rate of duty. Sincerely, John Durant, Director Commercial Rulings Division