Internal Advice 30/91; Reconsideration of NY 857192; Systems Magnetic Company, Inc.; Voice Coil Motors; Parts Of Automatic Data Processing Machine Disk Drives; ADP;
Active· CBP ruling HQ 089595· Issued 1991-10-31
Ruling text
HQ 089595
October 31, 1991
CLA-2 CO:R:C:M 089595 MBR
CATEGORY: Classification
TARIFF NO.: 8501.10.40
District Director
U.S. Customs
880 Front St., Room 5-S-9
San Diego, CA. 92188
RE: Internal Advice 30/91; Reconsideration of NY 857192; Systems
Magnetic Company, Inc.; Voice Coil Motors; Parts Of
Automatic Data Processing Machine Disk Drives; ADP;
Dear District Director:
This is in response to Internal Advice 30/91, requesting
reconsideration of NY 857192 (November 8, 1990), regarding
classification of voice coil motors under the Harmonized Tariff
Schedule of the United States (HTSUSA), has been forwarded to us
for a reply.
FACTS:
The "voice coil motor" (VCM) performs positioning of the
read/write head on a hard disk drive. Hard disk drives are
magnetic disk storage units for automatic data processing systems
(ADP). Positioning of the head is performed by electronic pulses
transmitted to the VCM by the ADP's central processing unit
(CPU).
Coils are inserted in a moveable manner within the magnetic
field of the voice coil motors. As the coil is moved through the
magnetic field a current is induced throughout the coil. A
signal is provided to a servo system which calculates the
position of the coil and then calculates the desired position for
the coil. This enables the positioning of the carriage on the
media. The read/write head is mounted on the carriage.
ISSUE:
Is the merchandise classified in Heading 8501, HTSUSA, which
provides for motors, or in Heading 8473, HTSUSA, which provides
for parts of ADP machines?
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LAW AND ANALYSIS:
Internal Advice 30/91 seeks reconsideration of NY 857192,
dated November 8, 1990, which held that voice coil motors are
classifiable under subheading 8501.10.40, HTSUSA, which provides
for: "[e]lectric motors and generators (excluding generator
sets): [m]otors of an output not exceeding 37.5 W: [o]f under
18.65 W: [o]ther."
The requestor states that: "The VCM is an integral part of a
computer's hard disk drive storage unit, and, it is specifically
designed by SMC's customers for the sole and principal use on
that particular customer's own products which are storage units."
We do not differ with this representation of the VCM's use.
However, as we stated in HQ 088226, dated February 26, 1991,
with regard to the coils for the voice coil motors:
Although the motors in which the coils are used are
installed in computer hard disk drive units, the
particular goods of which the coils are parts are the
voice coil motors, not the disk drive units. The coils
are suitable for use principally with the electric
voice coil motors of Heading 8501. The coils are
classified as parts of the electric motors of Heading
8501, in 8503.00.40, HTSUSA.
The Harmonized Commodity Description and Coding System
Explanatory Notes (ENs) to heading 8501, page 1334, state:
With the exception of starter motors for internal
combustion engines (heading 85.11), the heading covers
electric motors of all types from low power motors for
use in instruments, clocks, time switches, sewing
machines, toys, etc., up to large powerful motors for
rolling mills, etc.
The Explanatory Notes, although not dispositive, should be
looked to for the proper interpretation of the HTSUSA. See 54
Fed. Reg. 35127, 35128 (August 23, 1989). As this EN states,
heading 8501, HTSUSA, provides for "electric motors of all
types." See HQ 087909, dated December 26, 1990.
The requestor argues that the voice coil motor is
classifiable as a "part" of an ADP machine, even though it is
specifically provided for under heading 8501, HTSUSA. Section
XVI Legal Note 2(a) provides direction here. It states:
2. ...parts of machines...are to be classified
according to the following rules:
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(a) Parts which are goods included in any of
the headings of chapters 84 and 85
(other than headings 8485 and 8548) are in all
cases to be classified in their respective
headings.
Therefore, although we agree that the voice coil motor is a
"part" of an ADP disk drive unit, it is also a good included in
heading 8501 (chapter 85), and is therefore classifiable "in all
cases" in that respective heading. See HQ 086832, dated May 21,
1990, and HQ 083955, dated July 10, 1989.
HOLDING:
The System Magnetic Company, Inc., voice coil motors for ADP
disk drives, are classifiable as electric motors in subheading
8501.10.40, HTSUSA, which provides for: "[e]lectric motors and
generators (excluding generator sets): [m]otors of an output not
exceeding 37.5 W: [o]f under 18.65 W: [o]ther."
A copy of this decision should be provided to the Internal
Advice applicant.
EFFECT ON OTHER RULINGS:
NY 857192, dated November 8, 1990, is affirmed for the above
stated reasons.
Sincerely,
John Durant, Director
Commercial Rulings Division
Source: rulings.cbp.gov — ruling 089595, retrieved 2026-10-12T05:21:54Z, republished verbatim. This digest is informational; only CBP issues binding rulings.