The tariff classification of an Arithmetic and Logic Unit from Japan.

NY B80088 December 10, 1996 CLA-2-84:RR:NC:1:110 B80088 CATEGORY: Classification TARIFF NO.: 8471.50.4000 Mr. Robert E. Burke Barnes, Richardson & Colburn 200 East Randolph Drive Suite 7920 Chicago, Illinois 60601 RE: The tariff classification of an Arithmetic and Logic Unit from Japan. Dear Mr. Burke: In your letter dated December 3, 1996, on behalf of General Electric Medical Systems, you requested a tariff classification ruling. The merchandise under consideration involves an arithmetic and logic unit, part number P9121WJ, that is designed for use with two models of GEMS computerized axial tomography medical imaging systems (commonly known as CT or CAT scanners). A CT scanner is a highly automated and principally digital medical diagnostic imaging system. In a CT scanner, the patient is exposed to a rotating x-ray source. Electronic sensors detect x-rays passing through the patient and convert the x-rays into electrical signals. The CT scanner feeds the signals into a computer in the operator console which converts the data into an image. CT images are computer data that can be displayed on computer screens or film, stored on disk or transmitted via modem to a remote site for storage or examination. The ALU is a populated and unhoused printed wiring board that contains such components as gate arrays, programmable logic (PAL) chips, input/output components, a 16-bit Motorola microprocessor, and random access memory. The gate array and PAL are integrated circuit devices that perform logic operations by properly directing the flow of data and instructions depending upon certain boolean states within data registers during the operation of a program. It is basically used in the CT scanner system to support the Fast Processing Unit (FPU) of which it is a sub-system. The FPU is part of the computing hardware of the operator console of the CT scanners. It is separate from the console computer CPU and acts much like a co-processor in a personal computer. The ALU is physically incorporated in the CT scanner operator console in a rack format. Based on the information provided by the inquirer, these boards would meet the definition of a digital processing unit, as per Legal Note 5 (A) to Chapter 84 of the HTS. Also pertinent to the merchandise before us, would be the Decision of the Federal Circuit and Court of International Trade in Intel Singapore, Ltd v. United States, 19 CIT, Slip Op 95-83, and HQ ruling letters 083588 and 086399. The applicable subheading for the ALU unit will be 8471.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for digital processing units for automatic data processing machines, unhoused, consisting of a printed circuit (single or multiple) with one or more electronic integrated circuits or other semiconductor devices mounted directly thereon, certified as units designed for use other than in automatic data processing machines of subheading 8471.30 or 8471.41. 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