HQ 955256: FMS On-Board Computer; Mobile Data Terminal; Hard Card System; Driver Input Terminal; Chapter 84, Note 5; Automatic Data Processing Machine; Combined Input/ Output Units; HQ's 083188, 950331, and 084649; Explanatory Note 84.73

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 955256
                           January 19, 1994


CLA-2 CO:R:C:M 955256 DWS

CATEGORY: Classification

TARIFF NO.: 8471.91.00; 8471.92.10; 8473.30.40

Ms. Dorren M. Hough Hardy
Wall Shipping Customhouse Brokers
P.O. Box 20022
Washington Dulles International Airport
Washington, DC 20041

RE: FMS On-Board Computer; Mobile Data Terminal; Hard Card 
    System; Driver Input Terminal; Chapter 84, Note 5; Automatic
    Data Processing Machine; Combined Input/ Output Units; 
    HQ's 083188, 950331, and 084649; Explanatory Note 84.73

Dear Ms. Hough Hardy:

     This is in response to your letter of July 29, 1993, on behalf
of Argo Instruments, Inc., concerning the classification of an FMS
on-board computer, a Mobile Data Terminal, a Hard Card system, and
a Driver Input Terminal under the Harmonized Tariff Schedule of the
United States (HTSUS).

FACTS:

     The merchandise consists of an FMS 1332 on-board computer, a
Mobile Data Terminal (MDT), a Hard Card system, and a Driver Input
Terminal (DIT).  The on-board computer features open-system
architecture and operates in the standard MS-DOS environment, with
C programming.  The unit mounts inside of a truck cab or side
compartment, receiving signals from sensors installed in the
vehicle.  The computer is designed to receive status and frequency
input from the operation of a vehicle, such as rotations per
minute, miles per hour, idling time, and can also be programmed as
an intelligent controller for such applications as production
monitoring.

     A user of the system selects the data extraction method best
suited to the user's needs: the MDT, the Hard Card system, or
direct extraction.  Each of these methods will transmit the
requested data to a personal computer which will, in turn, produce
printed reports in the home office of a trucking business, for
example.  The MDT provides quick, portable extraction of trip data
from a vehicle.  The Hard Card system transfers the information
collected by the on-board computer onto a portable hard card, which
can collect up to 31 days of recorded data.  The information on the
hard card is transferred to an office personal computer via a hard
card reader, connected directly to the personal computer.  The DIT
generates reports which can include pick-ups and deliveries, stale-
line crossings, trip expenses, and other information.

     The subheadings under consideration are as follows:

     8471.91.00: [a]utomatic data processing machines and units
                 thereof; magnetic or optical readers, machines
                 for transcribing data onto data media in coded
                 form and machines for processing such data, not
                 elsewhere specified or included: [o]ther: 
                 [d]igital processing units, whether or not
                 entered with the rest of a system, which may
                 contain in the same housing one or two of the
                 following types of units: storage units, input
                 units, output units.

     The general, column one rate of duty for goods classifiable 
     under this provision is 3.9 percent ad valorem.

     8471.92.10: [i]nput or output units, whether or not entered
                 with the rest of the system and whether or not
                 containing storage units in the same housing:
                 [c]ombined input/output units.

     The general, column one rate of duty for goods classifiable
     under this provision is 3.7 percent ad valorem.

     8473.30.40: [p]arts and accessories (other than covers,
                 carrying cases and the like) suitable for use
                 solely or principally with machines of headings
                 8469 to 8472: [p]arts and accessories of the 
                 machines of heading 8471: [n]ot incorporating a 
                 cathode ray tube.

     Goods classifiable under this provision receive duty-free
     treatment.

ISSUES:

     Whether the on-board computer is classifiable under subheading
8471.91.00, HTSUS, as a digital processing unit.

     Whether the MDT and DIT are classifiable under subheading
8471.92.10, HTSUS, as combined input/output units.

      Whether the Hard Card system is classifiable under subheading
8473.30.40, HTSUS, as an accessory of the machines of heading 8471,
HTSUS.

LAW AND ANALYSIS:

     Classification of merchandise under the HTSUS is in accordance
with the General Rules of Interpretation (GRI's), taken in order. 
GRI 1 provides that classification is determined according to the
terms of the headings and any relative section or chapter notes.

     Chapter 84, note 5, HTSUS, states:

     (A) For purposes of heading 8471, the expression "automatic
         data processing machines" means:

         (a) Digital machines, capable of (1) storing the
             processing program or programs and at least the data
             immediately necessary for execution of the program;
             (2) being freely programmed in accordance with the
             requirements of the user; (3) performing
             arithmetical computations specified by the user; 
             and, (4) executing, without human intervention, a
             processing program which requires them to modify
             their execution, by logical decision during the
             processing run;

         (b) Analog machines capable of simulating mathematical
             models and comprising at least: analog elements,
             control elements and programming elements;

         (c) Hybrid machines consisting of either a digital
             machine with analog elements or an analog machine
             with digital elements.

     (B) Automatic data processing machines may be in the form
         of systems consisting of a variable number of separately
         housed units.  A unit is to be regarded as being a part 
          of the complete system if it meets all of the following
         conditions:

         (a) It is connectable to the central processing unit    
              either directly or through one or more other units; 
              and

         (b) It is specifically designed to be part of such a    
              system (it must, in particular, unless it is a power 
             supply unit, be able to accept or deliver data in a 
              form (code or signals) which can be used by the    
               system).

         Such units entered separately are also to be            
          classifiable in heading 8471.

     Heading 8471 does not cover machines incorporating or
     working in conjunction with an automatic data processing
     machine and performing a specific function.  Such machines
     are classified in the headings appropriate to their
     respective functions, or, failing that, in residual
     headings.

     It is our position that the on-board computer meets the above
definition of an automatic data processing machine.  It is our
understanding that the computer is capable of storing processing
programs and data necessary to execute those programs, being freely
programmable, performing arithmetical computations, and executing
a processing program which requires it to modify its execution by
logical decision, without human intervention.  Therefore, the on-
board computer is classifiable under subheading 8471.91.00, HTSUS. 
See HQ 083188, dated February 22, 1990.

     The MDT and DIT satisfy the chapter 85, note 5(B), HTSUS,
definition of a unit.  Both articles are connectable to a central
processing unit, and they are specifically designed as part of the
on-board computer, in that they are able to accept or deliver data
in a form which can be used by the computer.  Consequently, because
both articles operate as input and output units, the MDT and DIT
are specifically classifiable under subheading 8471.92.10, HTSUS. 
See HQ 084649, dated September 20, 1989, and HQ 950331, dated
December 2, 1991.

     In understanding the language of the HTSUS, the Harmonized
Commodity Description and Coding System Explanatory Notes may be
utilized.  The Explanatory Notes, although not dispositive, are to
be used to determine the proper interpretation of the HTSUS.  54
Fed. Reg. 35127, 35128 (August 23, 1989).  In part, Explanatory
Note 84.73 (p. 1304) states that:

     [t]he accessories covered by this heading are
     interchangeable parts or devices designed to adapt a machine
     for a particular operation, or to perform a particular
     service relative to the main function of the machine, or to
     increase its range of operations.

     Based upon our understanding of the operation of the Hard Card
system, we find that it is classifiable under subheading
8473.30.40, HTSUS.  In that the system can store up to 31 days of
recorded data which can then be downloaded to a home office
personal computer for analysis, it performs a service relative to
the main function of the on-board computer, which is to gather
information.

HOLDING:

     The on-board computer is classifiable under subheading
8471.91.00, HTSUS, as a digital processing unit.

     The MDT and DIT are classifiable under subheading 8471.92.10,
HTSUS, as combined input/output units.

     The Hard Card system is classifiable under subheading
8473.30.40, HTSUS, as an accessory of the machines of heading 8471,
HTSUS.

                              Sincerely,



                            John Durant, Director