The tariff classification of expansion cartridges from China

NY B83534 April 24, 1997 CLA-2-85:RR:NC:1: 112 B83534 CATEGORY: Classification TARIFF NO.: 8543.90.7580 Ms. Maureen D. Pearson Katten Muchin & Zavis 525 West Monroe Street Chicago, IL 60661-3693 RE: The tariff classification of expansion cartridges from China Dear Ms. Pearson: In your letter dated March 21, 1997, on behalf of VTech Industries, Inc., you requested a tariff classification ruling. As indicated by the submitted sample, an expansion cartridge consists of a monolithic digital integrated circuit in the form of a chip, a capacitor, connectors, and a printed circuit board, assembled together and contained in a plastic housing. These cartridges are read-only memory and are used in various electronic learning aids imported by VTech. The applicable subheading for the expansion cartridges will be 8543.90.7580, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts of electrical machines and apparatus, ..., not specified or included elsewhere in Chapter 85, HTS. The rate of duty will be 3.1 percent ad valorem. In your request, you express the opinion that these expansion cartridges are properly classifiable under subheading 8542.12.00, the provision for cards incorporating electronic integrated circuits ("smart" cards). As indicated above, these cartridges are an assembly of several components. Since Explanatory Note 85.42 contains exclusionary language with respect to assemblies, classification under subheading 8542.12.00 is precluded. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist David Curran at 212-466-5680. Sincerely, Robert Swierupski Chief, Metals and Machinery Branch National Commodity Specialist Division