The tariff classification of FPGA Enhanced Configuration Devices from an unspecified country.

N003780 December 8, 2006 CLA-2-85:RR:NC:N1:112 CATEGORY: Classification TARIFF NO.: 8543.89.9300 Craig A. Mitchell Attorney at Law, Horton, Whiteley & Cooper Koll Center Newport 4590 MacArthur Blvd., Suite 500 Newport Beach, CA 92660-2028 RE: The tariff classification of FPGA Enhanced Configuration Devices from an unspecified country. Dear Mr. Craig: In your letter dated October 31, 2006, you requested a tariff classification ruling on behalf of Altera Corporation. The items concerned are Enhanced Configuration Devices, models EPC4, EPC8 and EPC16. Each device consists of two integrated circuits: a standard flash memory and a controller in die form. The two integrated circuits are mounted on an insulating substrate (PCB) made of Bismaleimide Triazine. The purpose of these Enhanced Configuration Devices; models EPC4, EPC8, and EPC16; is to provide on-board startup configuration and in-system programmability to Altera’s own line of Field Programmable Gate Array processors (FPGA). During device operation, the FPGA stores configuration data in SRAM cells. SRAM memory is volatile and must be loaded with configuration data each time the device powers up. The Enhanced Configuration Devices; models EPC4, EPC8 and EPC16; are responsible for providing that configured data to the FPGA’s processor. The applicable subheading for the Field Programmable Gate Array (FPGA) Enhanced Configuration Devices (models EPC4, EPC8, and EPC16) will be 8543.89.9300, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical … apparatus, having individual functions…: Other … apparatus: Other: Other: Other: Multichip integrated circuits … ”. The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Steven Pollichino at 646-733-3017. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division