Computer hardware classification turns on whether a unit is separately housed and CPU-connectable; memory boards were treated as accessories.

Memory array boards were held not to fall within Heading 8471.93 because Note 5B to Chapter 84 requires a unit to be separately housed, directly or indirectly connectable to the CPU, and specifically designed as part of the automatic data processing system. As the boards were not contained in separately housed units, they failed the threshold for Heading 84.71. They were instead treated as accessories under Heading 8473.30 because they were designed for mounting on the memory controller and expanded the system's memory and operational range. The classification under Heading 8473.30 was sustained and the appeal rejected.

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Issues: Whether the imported memory array boards were classifiable under Heading 8471.93 as separately housed units of an automatic data processing system or under Heading 8473.30 as accessories.

Analysis: Note 5B to Chapter 84 requires a unit to be separately housed, connectable to the central processing unit directly or indirectly, and specifically designed as part of the system before it can be treated as a unit of Heading 84.71. The goods in question were admittedly not contained in separately housed units, and therefore failed the threshold requirement for classification under Heading 84.71. The lower appellate authority had also found that the boards were designed for mounting on the memory controller and that they increased the range of operations of the existing system by enhancing memory, which satisfied the characteristics of an accessory under Heading 84.73.

Conclusion: The goods were not classifiable under Heading 8471.93 and were correctly classified as accessories under Heading 8473.30; the appeal failed.

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

Ratio Decidendi: A unit can be classified under Heading 84.71 only if it is separately housed, connectable to the CPU and specifically designed as part of the system; goods that do not satisfy these conditions but are designed to mount on a machine and enhance its operations are classifiable as accessories under Heading 84.73.

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