Protest No. 2809-92-100453; CPU cabinets, without CPU boards; parts of ADP machines; magnetic disk drive units; HQ 950221; HQ 951438; NY 874903

HQ 953645 June 11, 1993 CLA-2 CO:R:C:M 953645 LTO CATEGORY: Classification TARIFF NO.: 8473.30.40 District Director U.S. Customs Service 555 Battery Street P.O. Box 2450 San Francisco, California 94126 RE: Protest No. 2809-92-100453; CPU cabinets, without CPU boards; parts of ADP machines; magnetic disk drive units; HQ 950221; HQ 951438; NY 874903 Dear District Director: The following is our decision regarding the request for further review of Protest No. 2809-92-100453, which concerns the classification of CPU cabinets, without CPU boards, under the Harmonized Tariff Schedule of the United States (HTSUS). The subject merchandise was entered on August 29, 1991, and the entry was liquidated on February 21, 1992. The protest was timely filed on March 3, 1992. FACTS: The article in question is a CPU cabinet (for a desk-top computer), incorporating the hard disk drive, floppy disk drive and power supply. The cabinet does not include the CPU main board. Based on the facts presented, it appears that the components are physically attached to each other. The protestant claims that the article in question is classifiable as a part of an automatic data processing (ADP) machine under subheading 8473.30.40, HTSUS. The merchandise was classified upon liquidation as a magnetic disk drive unit for an ADP machine under subheading 8471.93.40, HTSUS. The subheadings at issue are as follows: 8471.93.40 Automatic data processing machines and units thereof; magnetic or - 2 - optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included . . . [o]ther . . . [s]torage units, whether or not entered with the rest of the system . . . [m]agnetic disk drive units . . . [o]ther . . . [o]ther (3.7%) * * * * * * * * * * * * * 8473.30.40 Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 8469 to 8472 . . . [p]arts and accessories of the machines of heading 8471 . . . [n]ot incorporating a cathode ray tube (free) ISSUE: Whether CPU cabinets, without CPU boards, are classifiable as magnetic disk drive units for automatic data processing machines under subheading 8471.93.40, HTSUS. LAW AND ANALYSIS: The General Rules of Interpretation (GRI's) to the HTSUS govern the classification of goods in the tariff schedule. GRI 1 states in pertinent part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes . . . ." Customs has previously considered the classification of similar CPU cabinets. In HQ 950221, dated November 22, 1991, this office held that case assemblies, which consisted of the case (cabinet) with power supply and floppy disk harness included therein, were classifiable as parts of ADP machines under subheading 8473.30.40, HTSUS. In finding that the assemblies were 'parts' of ADP machines, we stated as follows: The 'case assemblies' are utilized as original component parts of ADP operational systems since they are necessary to the completion of those articles, as integral, constituent, and component parts. Therefore, for tariff purposes, they should be considered 'parts' - 3 - of the machines of 8471, HTSUS[]. In NY 874903, dated June 8, 1992, a computer cabinet incorporating a power supply with cabling, floppy disk drive and a printed circuit board, but not including a CPU board, was also held to be classifiable as a part/accessory of an ADP system under subheading 8473.30.40, HTSUS. Recently, in HQ 951438, dated March 2, 1993, this office held that a housing subassembly, which consisted of a chassis and cover, battery pack, power supply, input/output expansion printed circuit board assembly (PCBA), PCBA (logic and control), floppy disk drive and fixtures (bezel, bracket, shield, etc.), was classifiable under subheading 8473.30.40, HTSUS. We further held that the same housing subassembly, which included an EPROM or flash memory chip, was also classifiable under this subheading. The article in question is a CPU cabinet (for a desk-top computer), incorporating the hard disk drive, floppy disk drive and power supply. The cabinet does not include the CPU main board. According to the above mentioned cases, this cabinet is classifiable as a part of an ADP machine. In HQ 950221, this office classified floppy disk drives assembled in their own cabinets as storage units for ADP machines ("[m]agnetic disk drive units") under subheading 8471.93.30, HTSUS. Magnetic disk drive units are distinguishable from the CPU cabinet in question, which incorporates a floppy disk drive unit, a hard disk drive unit and a power supply unit. HOLDING: The CPU cabinets, without CPU boards, are classifiable under subheading 8473.30.40, HTSUS. Accordingly, the protest should be granted. A copy of this decision should be attached to the Customs Form 19 and provided to the protestant as part of the notice of action on the protest. Sincerely, John Durant, Director