Memory array boards classified as accessories under Heading 84.73 because they failed the separately housed unit test for data processing systems.

Memory array boards were held not classifiable as units of an automatic data processing system under Heading 8471.93 because Note 5B to Chapter 84 requires separately housed, directly or indirectly connectable units specifically designed as part of such a system, and that condition was not met. Classification as accessories under Heading 84.73 was upheld because the boards were designed for mounting on the memory controller and expanded the range of operations of the existing system, so the lower authority's classification was sustained against the assessee.

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Issues: Whether the imported memory array boards were classifiable as parts of an automatic data processing machine under Heading 8471.93, or as accessories under Heading 84.73.

Analysis: Note 5B to Chapter 84 governs classification of units of an automatic data processing system under Heading 84.71 only where the goods are separately housed units, are connectable to the central processing unit directly or indirectly, and are specifically designed as part of such a system. The imported goods were found not to be contained in separately housed units, and therefore did not satisfy the requirements for treatment as units of Heading 84.71. The classification under Heading 84.73 was upheld because the goods were designed for mounting on the memory controller and enhanced the range of operations of the existing system.

Conclusion: The goods were not classifiable under Heading 8471.93 and were correctly classifiable as accessories under Heading 84.73, against the assessee.

Final Conclusion: The appeal failed and the classification adopted by the lower authority was sustained.

Ratio Decidendi: For classification under Heading 84.71, all conditions in Note 5B to Chapter 84 must be satisfied, including the requirement that the goods be separately housed units; if that requirement is not met, classification as an accessory under Heading 84.73 may be upheld where the item is designed for mounting on a machine and increases the system's range of operations.

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