HQ 954588: Protest No. 0201-92-100437; Modular Electronic Logic Circuit Packages; Engineering Verification Engine; Oxford American Dictionary; Explanatory Note 90.30(B); Section XVI, Note 1(m); Chapter 90, Note 2; 8473.30.40; 8471.91.00; 9030.89.00

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 954588
                        December 16, 1993


CLA-2 CO:R:C:M 954588 DWS

CATEGORY: Classification

TARIFF NO.: 9030.90.80

District Director
U.S. Customs Service
P.O. Box 1490, Room 218
St. Albans, VT 05478

RE: Protest No. 0201-92-100437; Modular Electronic Logic
    Circuit Packages; Engineering Verification Engine; 
    Oxford American Dictionary; Explanatory Note 90.30(B);
    Section XVI, Note 1(m); Chapter 90, Note 2; 8473.30.40;
    8471.91.00; 9030.89.00

Dear District Director:

     The following is our decision regarding the request for
further review of Protest No. 0201-92-100437 concerning your action
in classifying and assessing duty on multi-chip modules under the
Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

     The merchandise consists of modular electronic logic circuit
packages (part nos. 68F7351 and 68F7532) for use in an Engineering
Verification Engine (EVE).  Each package is comprised of a multi-
chip/multi-layer substrate structure.  The only difference between
the part numbers is the structure of their substrates, which
provide different electrical interconnections among the four chips
in each module.  Each substrate consists of multi-layers of ceramic
material, each layer with a film circuit of interconnecting
patterns on its surface.  The layers interconnect via holes and
conducting film.  Each substrate possesses four integrated circuit
chips and nine chip capacitors soldered to the top substrate layer. 
The chips are face down on the substrate.  Each module possesses
a cap/heatsink assembly, consisting of a cap, an interposer base,
and a heatsink.  The heatsink is epoxy bonded to the interposer
base, with the base/heatsink assembly then being bonded to the cap. 
A thermal conductive paste is placed over the chips to help conduct
heat from the chips to the cap.  The cap is soldered to the
perimeter of the substrate to seal the module assembly.

     The EVE is a series of highly specialized automatic data
processing (ADP) units which simulate the performance of computer
generated digital logic circuit designs of an ADP system.  Design
engineers create computer system circuit designs through terminal
input to a host ADP system using special computer aided design
(CAD) software.  Other specialized software in the host system
creates digitized representations of the logic circuit designs and
converts these designs to the required simulation format.  The host
system then provides EVE the digitized format, and EVE runs a
software simulation of these designs against the full ADP operating
system instruction set.  EVE then provides the results of the
system design operation to the host processor for further analysis.

     The merchandise was entered under subheading 8542.20.00,
HTSUS, as [h]ybrid integrated circuits, or under subheading
8473.30.40, HTSUS, as parts of the machines of heading 8471.  The
entries were liquidated on July 10, July 17, July 24, and August
7, 1992, under subheading 9030.90.80, HTSUS, as parts of other
apparatus for checking electrical quantities.  The protest was
timely filed on October 5, 1992.

     It is our understanding that the importer has abandoned the
claim for classification of the merchandise under subheading
8542.20.00, HTSUS.

     The subheadings under consideration are as follows:

     8471.91.00: [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.

     9030.89.00: . . . other instruments and apparatus for
                 measuring or checking electrical quantities 
                 . . . : [o]ther instruments and apparatus: 
                 [o]ther.

     The general, column one rate of duty for goods classifiable 
     under this provision is 4.9 percent ad valorem.

     8473.30.40: [p]arts and accessories . . . 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.

     9030.90.80: . . . other instruments and apparatus for
                 measuring or checking electrical quantities
                 . . . ; parts and accessories thereof: [p]arts  
                  and accessories: [o]ther.

     The general, column one rate of duty for goods classifiable
     under this provision is 4.9 percent ad valorem.

ISSUE:

     Whether the EVE is classifiable under subheading 9030.89.00,
HTSUS, as an other apparatus for checking electrical quantities,
or under subheading 8471.91.00, HTSUS, as a digital processing
unit.

     Whether the modular electronic logic circuit packages are
classifiable under subheading 8473.30.40, HTSUS, as parts of the
machines of heading 8471, HTSUS, or under subheading 9030.90.80,
HTSUS, as parts of other apparatus for checking electrical
quantities.

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.

     Because the modular electronic logic circuit packages are
parts for use solely with the EVE, we must first determine the
classification of the EVE under the HTSUS.

     In Oxford American Dictionary (1980), the term "check" is in
part defined as:

     4. to test or examine in order to make sure that something
        is correct or in good condition . . .

     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 90.30(B) (p. 1526) states that:

      "Logic analysers", which are apparatus used to examine 
     electrical circuits consisting for the most part of
     semiconductors devices, are also classified here.

     The purpose of the EVE is to accept digitized circuit design
data, via software and hardware, examine the data, and then provide
the results of the system design operation to the host processor
for further analysis.  Although the EVE examines simulated circuit
design data, and not the physical circuit design itself, it is our
position that it does check and analyze electrical quantities. 
There is no requirement in Explanatory Note 90.30 that the
merchandise classifiable under heading 9030, HTSUS, must check
physical quantities.

     Therefore, we find that the EVE is classifiable under
subheading 9030.89.00, HTSUS.

     Section XVI, note 1(m), HTSUS, states that:

     [t]his section does not cover:

     (m) Articles of chapter 90.

     Because it is our position that the EVE is classifiable in
chapter 90, HTSUS, it is precluded from classification under
heading 8471, HTSUS.

     Chapter 90, note 2, HTSUS, states that:

     [s]ubject to note 1 above, parts and accessories for        
      machines, apparatus, instruments or articles of this chapter
     are to be classified according to the following rules:

     (a) Parts and accessories which are goods included in any of
         the headings of this chapter or of chapter 84, 85 or 91
         (other than heading 8485, 8548 or 9033) are in all cases
         to be classified in their respective headings;

     (b) Other parts and accessories, if suitable for use solely
         or principally with a particular kind of machine,
         instrument or apparatus, or with a number of machines,
         instruments or apparatus of the same heading (including
         a machine, instrument or apparatus of heading 9010,
         9013 or 9031) are to be classified with the machines,
         instruments or apparatus of that kind;

     (c) All other parts and accessories are to be classified in
         heading 9033.

      The modular packages, which are parts of the EVE are not goods
of headings 84, 85, 90, or 91, HTSUS.  Therefore, chapter 90, note
2(a), HTSUS, does not apply.  However, under chapter 90, note 2(b),
HTSUS, because the modular packages are parts suitable for use
solely with the EVE, they are classifiable with the EVE. 
Consequently, because the EVE is classifiable under subheading
9030.89.00, HTSUS, we find that the modular packages are
classifiable under subheading 9030.90.80, HTSUS.

HOLDING:

     The modular electronic logic circuit packages are classifiable
under subheading 9030.90.80, HTSUS, as parts of other apparatus for
checking electrical quantities.
     
     The protest should be denied in full.  In accordance with
Section 3A(11)(b) of Customs Directive 099 3550-065, dated August
4, 1993, Subject: Revised Protest Directive, this decision,
together with the Customs Form 19, should be mailed by your office
to the protestant no later than 60 days from the date of this
letter.  Any reliquidation of the entry in accordance with the
decision must be accomplished prior to mailing of the decision. 
Sixty days from the date of the decision the Office of Regulations
and Rulings will take steps to make the decision available to
Customs personnel via the Customs Rulings Module in ACS and the
public via the Diskette Subscription Service, Lexis, Freedom of
Information Act, and other public access channels.

                           Sincerely,



                           John Durant, Director
                           Commercial Rulings Division