The tariff classification of input output controller boards from Scotland.

NY B86036 June 6, 1997 CLA-2-84:RR:NC:1:110 B86036 CATEGORY: Classification TARIFF NO.: 8473.30.1000 Mr. Dick Rowe Acudata Distributed Products, Inc. 811 E. Plano Parkway, Suite 120 Plano, Texas 75074 RE: The tariff classification of input output controller boards from Scotland. Dear Mr. Rowe: In your letter dated May 30, 1997, you requested a tariff classification ruling. The merchandise under consideration involves analog input/output (I/O) boards which are known as the VGD-5 and the VGD-8 I/O controller boards. These I/O boards are part of the VGX family of high speed data acquisition products, and normally mounted into a VME Rack. These controller boards are based on a motherboard, daughterboard concept with a front panel interface that connects to a port of a central processing unit (CPU). Neither the motherboard nor daughterboards has any intelligence and is 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. The VGD-5 and the VGD-8 I/O controller boards are also similar to the computer boards noted in NY A81357 and NY 818428. These boards will be utilized in an ADP computer system that will be used to control radar/sonar, and in those systems analyzing the data being obtained from these types of systems. The applicable subheading for the VGD-5 and the VGD-8 analog input/output controller boards 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, Robert B. Swierupski Chief, Metals & Machinery Branch National Commodity Specialist Division