HQ 953168: Computer Hard Disks; heading 8473; EN 85.23; Section XVI, note 2(a); Chapter 85, note 6; HQ 086624

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 953168

                         March 31, 1993
                                                               


CLA-2 CO:R:C:M  953168 LTO

CATEGORY:  Classification

TARIFF NO.:  8523.20.00

Mr. A.J. Spatarella
Kanematsu USA Inc.
114 West 47th Street-23rd Floor
New York, New York 10036

RE:  Computer Hard Disks; heading 8473; EN 85.23; Section XVI,
     note 2(a); Chapter 85, note 6; HQ 086624


Dear Mr. Spatarella:

     This is in response to your letter of January 4, 1993,
requesting the classification of thin film computer hard disks
under the Harmonized Tariff Schedule of the United States
(HTSUS).

FACTS:

     The articles in question are aluminum base nickel plated
disks for hard disk drives.  The disks have a magnetic layer
(sputtered) and are prepared to receive a program without further
manufacture.

ISSUE:

     Whether the computer hard disks are classifiable as parts of
automatic data processing (ADP) machines under heading 8473,
HTSUS, or as prepared unrecorded magnetic disks under heading
8523, HTSUS.

LAW AND ANALYSIS:

     The General Rules of Interpretation (GRI's) to the HTSUS
govern the classification of goods in the tariff schedule.  GRI 1
states in pertinent part that "for legal purposes, classification
shall be determined according to the terms of the headings and
any relative section or chapter notes . . . ." - 2 -

     The headings at issue are as follows:

     8473      Parts and accessories (other than covers,
               carrying cases and the like) suitable for 
               use solely or principally with machines of 
               headings 8469 to 8472

*    *    *    *    *    *    *    *    *    *    *    *    *    

     8523      Prepared unrecorded media for sound 
               recording or similar recording of other 
               phenomena, other than products of chapter 37

     You argue that the articles in question, as the actual "hard
disk" for a "hard disk drive," should be classified as parts and
accessories of ADP machines under heading 8473, HTSUS.  However,
section XVI, note 2(a) provides that "[p]arts which are goods
included in any of the headings of Chapters 84 and 85 . . . are
in all cases to be classified in their respective headings." 
Moreover, note 6 to chapter 85 states that "media of heading 8523
or 8524 remain classified in those headings, whether or not they
are entered with the apparatus for which they are intended." 
Thus, if the computer hard disks are classifiable as prepared
unrecorded media under heading 8523, HTSUS, they cannot be
classified as parts under heading 8473, HTSUS.

     The Harmonized Commodity Description and Coding System
Explanatory Notes (EN) constitute the Customs Co-operation
Council's official interpretation of the Harmonized System. 
While not legally binding, the ENs provide a commentary on the
scope of each heading of the Harmonized System, and are generally
indicative of the proper interpretation of these headings.

     EN 85.23, pg. 1372, states that heading 8523, HTSUS, covers
media used for recording data for automatic data processing
machines.  The computer hard disks in question are media used for
recording data for ADP machines, and are provided for, eo nomine,
by heading 8523, HTSUS.  See HQ 086624, dated May 4, 1990. 
Specifically, they are classifiable as magnetic disks under
subheading 8523.20.00, HTSUS.

HOLDING:

     The computer hard disks are classifiable under subheading
8523.20.00, HTSUS, which provides for "[p]repared unrecorded
media for sound recording or similar recording of other
phenomena, other than products of chapter 37 . . . [m]agnetic  - 3 -

discs."  The corresponding rate of duty for articles of this
subheading is 4.2% ad valorem. 

                              Sincerely,




                              John Durant, Director