The tariff classification of input output controller boards from Scotland.

NY A81357 March 18, 1996 CLA-2-84:RR:NC:MA:110 A81357 CATEGORY: Classification TARIFF NO.: 8473.30.1000 Mr. Dick Rowe Acudata Distributed Products, Inc. 720 Ave. F, Suite 104 Plano, Texas 75074 RE: The tariff classification of input output controller boards from Scotland. Dear Mr. Rowe: In your letter dated March 1, 1996, you requested a tariff classification ruling. The merchandise under consideration involves various models of VME I/O controller boards. The product line includes a model VGM1 VMEbus Motherboard; and the following models VGD4, VGC1A-1, VGC1B-1, VGD3, VGD1, and VGD2 analog input/output boards. These boards are also referred to as the VGX family of high speed data acquisition products, and normally mounted into a VME Rack. These controller boards are based on a motherboard, daughter board concept with a front panel interface that connects to a port of a central processing unit (CPU). Neither the motherboard or daughterboards have any intelligence and are not capable of functioning as a CPU. The VGX boards function as VME input/output controller boards, and are an accessory to an automatic data processing (ADP) computer based processing system. None of these boards have processing capability by themselves, and therefore do not meet the definition of Legal Note 5(A) to Chapter 84, HTS. They must be added as an accessory to an ADP system, and then function only as an input controller of analog information. These boards will be utilized in a ADP computer system that will be used to control radar/sonars, and in those systems analyzing the data being obtained from these types of systems. The applicable subheading for the model number VME I/O controller boards noted above will be 8473.30.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts and accessories of the machines of heading 8471, printed circuit assemblies, for automatic data processing machines. The rate of duty will be free. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Art Brodbeck at 212-466-5490. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division