HQ 087781: Revocation of New York Ruling Letter 843420, shutter for a floppy diskette clamshell

us-cbp-cross-rulings-hq-087781HQ 087781: Revocation of New York Ruling Letter 843420, shutter for a floppy diskette clamshellGuidance

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 087781

                       September 10, 1990

CLA-2 CO:R:C:G  087781 JMH

CATEGORY:  Classification

TARIFF NO.:  7326.90.90

Mr. Gerry A. Palomo
Japan Freight Consolidators, (Calif.) Inc.
P.O. Box 280517
San Francisco International Airport
San Franciso, California  94128-0517

RE:  Revocation of New York Ruling Letter 843420, shutter for a
     floppy diskette clamshell

Dear Mr. Palomo:

     This is to inform you that New York Ruling Letter 843420
("NY 843420"), dated July 25, 1989, has been revoked in
accordance with Customs Regulation 177.9(d), 19 C.F.R. 177.9(d)
(1989).  The following is the proper clacsification of the
subject stainless steel shutter for a floppy diskette.

FACTS:

     The articles in question are stainless steel shutters for
use in floppy diskettes.  The diskettes are a 3.5 inche plastic
housing for the magnetic media used in the disk drives of
automatic data processing machines.  Each diskette has one
shutter with a loaded spring return fitted onto one interior side
of the diskette.  When the diskette is placed in the disk drive,
the spring opens the shutter, exposing the magnetic media to the
disk drive heads.

ISSUE:

     What is the proper classification under the Harmonized
Tariff Schedule of the United States Annotated ("HTSUSA") for the
steel shutters with the loaded spring return of the floppy
diskette?

LAW AND ANALYSIS:

     The classification of merchandise under the HTSUSA is
governed by the General Rules of Interpretation (GRI's).  GRI 1,
HTSUSA, states in part that "for legal purposes, classification
                               -2-


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

     NY 843420 classified the stainless steel shutters within
subheading 8473.30.40, HTSUSA, as "Parts and accessories...
suitable for use solely or principally with machines of headings
8469 to 8472...Parts and accessories of the machines of heading
8471...Not incorporating a cathode ray tube..."  Heading 8471,
HTSUSA describes automatic data processing machines ("ADPs").

     The classification within heading 8473, HTSUSA, was based
upon Headquarters Ruling Letter 083115 ("HQ 083115"), dated May
18, 1989.  HQ 083115 determined that the plastic housing of a
kiskette, the clamshell, was classified within heading 8473
because of Section XVI, Note 2(b), HTSUSA.  Section XVI, Note
2(b) requires that a part used solely or principally with a
machine of chapter 84 or 85 is to be classified with that
machine.

     HQ 083115 had since been revoked by Headquarters Ruling
Letter 087299 ("HQ 087299"), dated August 3, 1990.  The
revocation of HQ 083115 was due to its failure to address Chapter
85, Note 6, HTSUSA.  Chapter 85, Note 6 requires that unrecorded
media remain classified within heading 8523, HTSUSA, "whether or
not they are entered with the apparatus for which they are
intended."  Heading 8523 describes "Prepared unrecorded media for
sound recording or similar recording of other phenomena, other
than products of chapter 37..."

     The recording media within micro floppy diskettes is
unrecorded media within the meaning of Chapter 85, Note 6 and is
classified within heading 8523 when entered without the plastic
clamshell.  Complete or finished unrecorded micro floppy
diskettes, consisting of both the plastic housing, steel shutter
and the recording media, are also classified within heading 8523.
See Headquarters Ruling Letter 086851 ("HQ 086851"), dated April
9, 1990.

     As stated previously, Section XVI, Note 2(b) requires that
parts used solely or principally with a particular kind of
machine are to be classified with that machine.  Section XVI,
Note 5, HTSUSA, defines "machine" as "any machine, machinery,
plant, equipment, apparatus, or appliance cited in the headings
of chapter 84 or 85."  In order for the shutter to be classified
within heading 8473, the article it is a part of must be
classified within heading 8473.  A floppy diskette is not a part
or an accessory of ADPs to be classified within heading 8473
because of Chapter 85, Note 6.


                               -3-


     The steel shutter is a part of a micro floppy diskette.
Magnetic media or a micro floppy diskette is "equipment" or
"apparatus" within Section XVI, Note 5.  The provisions of
heading 8523 do not include a subheading for parts.  Therefore,
the shutter, although used solely or principally with floppy
diskettes or magnetic media cannot be classified under heading
8523.

     Since the stainless steel shutters cannot be classified as a
part of micro floppy diskettes, the shutters must be classified
according to their constituent material.  The shutters are made
of steel.  Therefore, in accordance with GRI 1, the shutters are
described by heading 7326, HTSUSA, as "Other articles of iron or
steel..."  The proper classification for the shutters is in
subheading 7326.90.90, HTSUSA, as "Other articles of iron or
steel...Other...Other..."

HOLDING:

     The stainless steel shutter of a floppy diskette is not part
of an automatic data processing machine under heading 8473,
since the floppy diskette is not part of an automatic data
processing machine.  The shutter must be classified according to
its constituent material.  In accordance with GRI 1, the correct
heading for the shutter is heading 7326.  The proper
classification for the stainless shutter is subheading
7326.90.90, HTSUSA, as "Other articles of iron or
steel...Other...Other..."

     NY 843420 is revoked in accordance with Customs Regulation
177.9(d), 19 C.F.R. 177.9(d) (1989).

     This office recognizes that pending transactions may be
adversely affected by this revocation.  Should this situation
arise, you may notify this office and apply for temporary relief
from the binding effects of this ruling.  Such a request would
be pursuant to Customs Regulation 177.9(d)(3), 19 C.F.R.
177.9(d)(3).

                              Sincerely,



                              John Durant, Director
                              Commercial Rulings Division

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