The tariff classification of a Diamond Emulator from France

NY R02581 October 5, 2005 CLA-2-90:RR:NC:N1:105 R02581 CATEGORY: Classification TARIFF NO.: 9030.89.0000 Mr. Douglas Glenn Martin Mentor Graphics Corporation 8005 SW Boeckman Road Wilsonville, OR 97070 RE: The tariff classification of a Diamond Emulator from France Dear Mr. Martin: In your letter dated September 16, 2005, you requested a tariff classification ruling. No sample was submitted. You state, “The Diamond Emulator is a special purpose computer, which designers of electronic devices (ICs, etc.) use to create a virtual prototype of the device they are designing, to simulate its function and determine if it is likely to work correctly if it is manufactured.” Per the datasheet you attached, “The Diamond based verification solution delivers the capacity and performance required to ensure that complex designs are functionally correct prior to fabrication.” You note HTS 8471, 8543 and 9031 as possible headings for its classification. However, your item is essentially similar to the Engineering Verification Engine noted as classifiable in HTS 9030 in Headquarters Ruling Letter 954588 DWS, 12-16-93. 954588 states that items classified in HTS 9030 do not necessarily check “physical quantities.” Your item checks the logic that will control the electric circuits if the device is produced and attempts to identify problems that would require debugging. The applicable subheading for the Diamond Emulator will be 9030.89.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “other” instruments and appliances for measuring or checking electrical quantities. The rate of duty will be 1.7%. 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 J. Sheridan at 646-733-3012. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division