The tariff classification of software stored in non-volatile memory from Canada

NY E83385 July 8, 1999 CLA-2-84:RR:NC:1:103 E83385 CATEGORY: Classification TARIFF NO.: 8428.90.0090 Mr. Anders G. Frick FMT Aircraft Gate Support Systems Canada, Inc. 208 Evans Avenue Toronto, Ontario M8Z 1J7 RE: The tariff classification of software stored in non-volatile memory from Canada Dear Mr. Frick: In your letter dated June 10, 1999 you requested a tariff classification ruling. In Ruling Letter NY D88830 dated March 24, 1999 we advised you that the FMT Mobile Telescopic Bridge and the Mobile Elevating Gangway, used as embarking and disembarking passageways in aircraft or ship terminals, were classifiable in the provision for other lifting, handling, loading or unloading machinery: other machinery: other: other in subheading 8428.90.0090, Harmonized Tariff Schedule of the United States (HTS). However, we stated we were unable to provide you with a classification opinion on the software used in controlling the movement and positioning of the boarding bridge and gangway without additional information as to its characteristics and the medium on which it resides. With your letter of June 10 you submitted additional information concerning this software. Your information indicates that the “software” is stored in non-volatile memory such as EPROM, FLASH PROM or battery backed RAM. Based on this information, this “software” is not within the scope of Legal Note 6 of Chapter 85 and therefore is not separately classifiable. Accordingly, the FMT Mobile Telescopic Bridge and the Mobile Elevating Gangway, including any software stored in non-volatile memory, imported in a single shipment, will remain classifiable in subheading 8428.90.090, HTS, as indicated in Ruling Letter NY D88830, and will be free of duty. 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 Alan Horowitz at 212-637-7027. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division