The tariff classification of a Seaway Networks NCA 2000 Network Content Accelerator PCI Card from Canada

NY L81476 December 29, 2004 CLA-2-85:RR:NC:MM:109 L81476 CATEGORY: Classification TARIFF NO.: 8517.50.9000 Ms. Barbara Clausen FedEx Trade Networks Transport & Brokerage, Inc. 205 West Service Road Champlain, NY 12919 RE: The tariff classification of a Seaway Networks NCA 2000 Network Content Accelerator PCI Card from Canada Dear Ms. Clausen: In your letter dated October 18, 2004, you requested a tariff classification ruling. This ruling concerns the classification of a Seaway Networks NCA 2000 Network Content Accelerator PCI Card. The descriptive literature submitted states that the Seaway Networks NCA 2000 Network Content Accelerator PCI Card is a board level system that is sold to network appliance manufacturers for use in their end product. The NCA 2000 card is used by networking appliances. A networking appliance sits in the network and typically has traffic flowing through it. The card’s primary function is to process layer 4-7 network traffic and examine it for security issues to determine if the traffic contains a worm, a virus, any SPAM, etc. The NCA 2000 card supports 2 Ethernet ports, therefore networking appliances using the NCA 2000 card will connect to the network using Ethernet. Network appliances, such as the Seaway Networks NCA 2000 Network Content Accelerator PCI Card using Ethernet can be used in local area networks (LAN) and wide area networks (WAN). You suggested Harmonized Tariff Schedule (HTS) subheading 8473.30.1080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Parts and accessories suitable for use solely or principally with machines of headings 8469 to 8472: Parts and accessories of the machines of heading 8471: Not incorporating a cathode ray tube: Printed circuit assemblies: Other." However, the Seaway Networks NCA 2000 Network Content Accelerator PCI Card’s primary function is to process layer 4-7 traffic securely and at very high speeds over local area and wide area networks (LAN/WAN). As such, the Seaway Networks NCA 2000 Network Content Accelerator PCI Card is telegraphic (voice, video, data, images, etc.) apparatus for digital line systems classifiable in subheading 8517.50.90. The applicable subheading for the Seaway Networks NCA 2000 Network Content Accelerator PCI Card will be 8517.50.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other apparatus, for carrier-current line systems or for digital line systems: Other: Telegraphic: Other.” The general rate of duty will be free. 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 Linda M. Hackett at 646-733-3015. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division