Software to be used with aircraft test equipment

HQ 083394 March 16, 1990 CLA-2 CO:R:C:G 083394 TLS CATEGORY: Classification TARIFF NO.: 8524.22.20 Mr. Jim Behr Northwest Airlines, Inc. Minneapolis/St. Paul International Airport St. Paul, Minnesota 55111 RE: Software to be used with aircraft test equipment Dear Mr. Behr: Your letter of December 6, 1988 to our New York office requested a ruling on the proper tariff classification of, among other things, software under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). It has been referred to this office for a ruling on the software. FACTS: The article at issue is described as magnetic data cartridge tape on which a specific computer program can be placed. The tape has a width of 6 mm. It is to be used with testing equipment for aircraft instruments. The testing equipment is in fact a computer console. It is used to analyze the extent of repair needed on the instruments to make them operational again after a breakdown. The cartridge tape is imported separate from the testing equipment. ISSUE: Under which of the following HTSUSA headings is the software properly classifiable: 9031, HTSUSA, covering measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; ... parts and accessories thereof; 8524, HTSUSA, covering records, tapes, and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37. LAW AND ANALYSIS: The General Rules of Interpretation (GRI) govern the classification of articles under HTS. GRI 1 requires that, for legal purposes, classification be determined according to the terms of the headings and any relative section or chapter notes. The merchandise at issue is recorded magnetic data cartridge tape which is intended to be used with equipment used to check aircraft instruments for possible repair needs. Such equipment falls within the provisions of heading 9031, which provides for, among other things, checking instruments not elsewhere provided for and parts and accessories thereof. As an item that is used with such equipment, the tape might be considered a part or accessory of it. The cartridge tape is referred to elsewhere under HTS, however, and we must consider that reference as well. Under heading 8524, we find that tapes and other recorded media are expressly covered by this provision. There is no doubt that the cartridge tape at issue is of the type covered under 8524. In fact, it is covered more specifically here than anywhere else under the HTS. To that extent, we are directed by note 2(a) of chapter 90, which requires us to classify parts and accessories which are goods included in any of the headings of chapter 85 in their respective headings. The fact that the cartridge tape is entered separate from the testing equipment is controlling in our determination that the tape should be classified independent of the testing equipment. Therefore, we find that the recorded magnetic data cartridge tape is properly classifiable under heading 8524. HOLDING: The recorded magnetic data cartridge tape to be used with aircraft test equipment is classified under subheading 8524.22.20, HTSUSA, as magnetic tape with a width exceeding 4 mm but not exceeding 6.5 mm. Sincerely, John Durant, Director Commercial Rulings Division