HQ 086608: 1 megabyte SRAM (static random access memory) "memorymodule" principally for memory storage in automatic dataprocessing machines

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                           HQ 086608


                          May 31, 1990


CLA-2 CO:R:C:G  086608 MBR

CATEGORY:  Classification

TARIFF NO.:  8471.93.50

Mr. Makoto Shiohara
Epson America, Inc.
23530 Hawthorne Boulevard
P.O. Box 2842
Torrance, California 90505

RE:  1 megabyte SRAM (static random access memory) "memory
module" principally for memory storage in automatic data
processing machines

Dear Mr. Shiohara:

  This is in reply to your letter of February 1, 1990, requesting
classification of a 1 megabyte SRAM (static random access memory)
module (hereafter "memory module"), under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA).

FACTS:

  The memory module is principally used for memory storage in
automatic data processing machines ("ADP" machines).  The memory
module consists of both active components (one CMOS decoder and
four - 256K CMOS SRAM die form chips) and passive components
(two capacitors), which are mounted on a "lead frame."  The lead
frame is neither a substrate nor a printed circuit board (PCB),
although, it is similar to a substrate.  No thick or thin film
processes are utilized.  All components are permanently mounted
and cannot be removed without destroying the memory module.  The
memory module is not housed in a cabinet and has no base for
mounting.

ISSUE:

  What is the classification of a 1 megabyte static random access
memory module which is principally used with ADP machines, under
the Harmonized Tariff Schedule of the United States Annotated
(HTSUSA)?



LAW AND ANALYSIS:

  The General Rules of Interpretation (GRI's) to the HTSUSA
govern the classification of goods in the tariff schedule.  GRI 1
states, in pertinent part:

     ...classification shall be determined according to the terms
     of the headings and any relative section or chapter notes...

  The memory module contains approximately 1 megabyte of static
random access memory.  This is a significant amount of memory.
You have represented that the memory module will principally be
used with ADP machines, and that memory modules of the same class
or kind are presently principally used, in the United States, as
storage units for ADP machines.  We concur since we are not
aware of many applications, other than ADP, which require this
amount of static random access memory.

  Rule 1.(a), of the Additional U.S. Rules of Interpretation,
states:

     a tariff classification controlled by use (other than actual
     use) is to be determined in accordance with the use in the
     United States at, or immediately prior to, the date of
     importation, of the goods of that class or kind to which the
     imported goods belong, and the controlling use is the
     principal use.

  It is Customs position that the 1 megabyte static random access
memory modules are principally used as ADP storage units, in the
United States, as of this date.

  Therefore, the 1 megabyte memory module is classifiable under
8471.93.50, HTSUSA, which provides for: "[a]utomatic data
processing machines and units thereof...: [o]ther: [s]torage
units, whether or not entered with the rest of a system: [o]ther
storage units: [n]ot assembled in cabinets for placing on a
table, desk, wall, floor or similar place."

HOLDING:

  The 1 megabyte SRAM (static random access memory) "memory
module" is classifiable under 8471.93.50, HTSUSA, which provides
for: "[a]utomatic data processing machines and units thereof...:
[o]ther: [s]torage units, whether or not entered with the rest of
a system: [o]ther storage units: [n]ot assembled in cabinets for








placing on a table, desk, wall, floor or similar place."  The
rate of duty is Free.

                              Sincerely,




                              Stuart P. Seidel
                              Acting Director
                              Commercial Rulings Division