NuBus Adapter Bracket Assembly; 7326.90

HQ 089822 September 16, 1991 CLA-2 CO:R:C:M 089822 LTO CATEGORY: Classification TARIFF NO.: 8473.30.40 W.J. Dolbeer AVEX Electronics Inc. 4807 Bradford Drive Huntsville, Alabama 35805 RE: NuBus Adapter Bracket Assembly; 7326.90 Dear Mr. Dolbeer: This ruling is in response to your request for the classification of the NuBus Adapter Bracket Assembly under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). FACTS: The merchandise under consideration is the NuBus Adapter Bracket Assembly, which is imported by AVEX Electronics from Singapore. The device consists of four components: a cold-rolled steel bracket; a stainless steel shield; a polycarbonate side insulator; and a polycarbonate top insulator. After importation, the importer mounts a printed circuit board assembly onto this bracket and converts the assembly into what is called a NuBus Adapter Card. The Adapter Card is then sold to dealers or customers for installation into personal computers. The Mobile District Director has previously classified the bracket assembly under Heading 7326, HTSUSA, which provides for the classification of "[o]ther articles of iron or steel." The importer contends that the item is properly classifiable under subheading 8473.30.40, HTSUSA, which provides for the classification of parts or accessories of automatic data processing machines. ISSUE: Whether the NuBus Adapter Bracket Assembly is classifiable under Heading 7326, HTSUSA, which provides for "[o]ther articles of iron or steel," or under subheading 8473.30.40, HTSUSA, which provides for parts or accessories of automatic data processing machines. LAW AND ANALYSIS: The General Rules of Interpretation (GRI's) to the HTSUSA govern the classification of goods in the tariff schedule. GRI 1 states, in pertinent part: ...classification shall be determined according to the terms of the headings and any relative section or chapter notes... Heading 8473, HTSUSA, provides for the classification of "[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." Subheading 8473.30.40, HTSUSA, provides for the classification of "[p]arts and accessories of the machines of heading 8471 . . . [n]ot incorporating a cathode ray tube." Heading 8471, HTSUSA, provides for the classification of "[a]utomatic data processing machines and units thereof." Thus, the NuBus Adapter Bracket Assembly would be properly classifiable under subheading 8473.30.40, HTSUSA, if the assembly could be considered a 'part' of an automatic data processing machine or unit thereof. Originally, in order for an item to be classified as a 'part' of an article, that item must have been "something necessary to the completion of that article . . .[and] an integral, constituent, or component part, without which the article to which it is to be joined, could not function as such article." United States v. Willoughby Camera Stores, Inc., 21 CCPA 322, 324, T.D. 46, 51 (1933) (emphasis in original), cert. denied, 292 U.S. 640 (1934); United States v. Antonio Pompeo, 43 CCPA 9,11, C.A.D. 602 (1955). This rule has been somewhat modified so that a device may be considered a 'part' of an article even though the device is not necessary to the operation of the article, provided that once the device is installed the article cannot function properly without it. Clipper Belt Lacer Co., Inc. v. United States, U.S. Ct. of Int. Trade, Slip op. 90- 22 (decided March 13, 1990). In order to meet this standard, the device must be dedicated for use with the article. See Beacon Cycle & Supply Co., Inc. v. United States, 81 Cust. Ct. 46, 50-51, C.D. 4764, 458 F. Supp. 813, 816-17. In its imported condition, the NuBus Adapter Bracket Assembly is a custom designed article that is a dedicated component for the NuBus Adapter Card. Functionally, the bracket assembly accomplishes two things: 1) it provides the physical mount for the printed circuit board and 2) it provides electrostatic and electromagnetic shielding for the circuit board. Thus, in its intended application, it provides both a structural and electrical purpose. The bracket assembly has no use other than that described above. The NuBus Adapter Card, if imported complete, would normally be classified as a part or accessory of an automatic data processing machine, and thus, fall under subheading 8473.30.40, HTSUSA. Clearly, the NuBus Adapter Bracket Assembly is a part of the NuBus Adapter Card. Therefore, because no specific provision for the bracket assembly exists (in chapters 84 and 85), it is classifiable under the subheading 8473.30.40, HTSUSA, which provides for parts or accessories of automatic data processing machines and units thereof. HOLDING: The NuBus Adapter Bracket Assembly is properly classifiable under subheading 8473.30.40, HTSUSA, which provides for the classification of parts or accessories of automatic data processing machines and units thereof. Sincerely, John Durant, Director Commercial Rulings Division