CLA-2 RR:TC:MM 959474 JAS
Mr. Charles D. Pruner
CDP Consulting
1513 Mimosa Ave.
Ottawa, Ontario
Canada KIG 0W1
RE: Automotive Switchplate Assembly; Base or Console Equipped With Two or More Apparatus of Heading 8535 or 8536, for Electric Control or the Distribution of Electricity, Heading
8537; Other Parts and Accessories for Motor Vehicles, Heading 8708; Section XVI, Note 1(l), Section XVII, Note 2(f)
Dear Mr. Pruner:
Your letter to the Customs Information Exchange, New York,
dated June 7, 1996, on behalf of Invotronics Mfg., Scarborough,
Ontario, Canada, concerning the tariff classification of certain
automotive switchplate assemblies, has been forwarded to this
office for reply. Three (3) samples were submitted with your
request. No descriptive literature is available.
FACTS:
Part #16674833, the Left Front Door Switchplate Assembly, is
a molded plastic module for incorporation into the driver's side
armrest on the door of passenger automobiles. It consists of a
louvered air conditioning/heating grille and a 4-window
up/down/lockout component. The grille has a finger-operated
control wheel that adjusts an aperture to allow heat and coolness
to enter. Each of the 4 window buttons is a switch that closes
an electrical circuit. This activates a motor located elsewhere
which actually raises or lowers the window. The lockout is a
button or switch which acts as a childproof feature that
deactivates the individual window switches. The window/lockout
component performs no mechanical function. This component
connects with the vehicle's wiring harness by means of an - 2 -
electrical connector on the reverse side that consists of twelve
copper pins or male leads which mate with female counterparts in
the harness to close a circuit.
Part #16674834, the Right Front Door Switchplate Assembly,
is a molded plastic module that incorporates the louvered air
conditioning/heating grille and a 1-window up/down switch but no
lockout feature. It also has a temperature dial designated "Pass
Temp" which is also a switch that connects with the vehicle's
wiring harness by means of a four pin connector to send an
electrical signal to the vehicle's temperature control system.
This component likewise performs no mechanical function.
Part #16674877, the Left Rear Door Switchplate Assembly, is
a molded plastic module that incorporates a 1-window up/down
switch, an ashtray, and a 12-volt electrical socket. This socket
will accept cigarette lighters, cellular phones, game machines,
small coffee makers, and other electrical apparatus with plugs
that mate with the socket. The socket connects to the vehicle's
wiring harness by means of a connector on its reverse side
consisting of a brass post (positive) and an internally threaded
copper element (negative). A fourth switchplate assembly, with
no part number and for which no sample is available, is identical
except that it has no window switch.
You maintain that the articles represented by the samples
are provided for in heading 8537, Harmonized Tariff Schedule of
the United States (HTSUS), as bases for electric control or the
distribution of electricity because each incorporates two or more
apparatus of HTS heading 8536, i.e., relays, fuses, surge
suppressors, plugs, sockets, lamp-holders, junction-boxes.
The provisions under consideration are as follows:
8536 Electrical apparatus for switching or protecting electrical circuits, or for making
connections to or in electrical circuits (for
example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders, junction boxes)...:
8536.50 Other switches:
8536.50.80 Other...4.3 percent ad valorem
- 3 -
* * * *
8537 ...[o]ther bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity:
8537.10 For a voltage not exceeding 1,000 V:
8537.10.90 Other...4.3 percent ad valorem
* * * *
8708 Parts and accessories of the motor vehicles of
headings 8701 to 8705:
Other parts and accessories of bodies (including cabs):
8708.29 Other:
8708.29.50 Other...2.9 percent ad valorem
8708.99 Other:
8708.99.80 Other...2.9 percent ad valorem
ISSUE:
Whether switchplate assemblies represented by the samples,
or any of them, are electrical articles of headings 8536 or 8537;
whether they are automotive parts and accessories of heading
8708.
LAW AND ANALYSIS:
Merchandise is classifiable under the Harmonized Tariff
Schedule of the United States (HTSUS) in accordance with the
General Rules of Interpretation (GRIs). GRI 1 states in part
that for legal purposes, classification shall be determined
according to the terms of the headings and any relative section
or chapter notes, and provided the headings or notes do not
require otherwise, according to GRIs 2 through 6.
- 4 -
Articles of Section XVII are excluded from Section XVI,
which includes headings 8536 and 8537. Section XVI, Note 1(l),
HTSUS. For purposes of heading 8708, the expression "parts" and
"parts and accessories" do not apply to electrical machinery or
equipment (Chapter 85). Section XVII, Note 2(f), HTSUS.
Therefore, if the switchplate assemblies, or any of them, are
goods of headings 8536 or 8537, or any other heading of chapter
85, they cannot be classified in heading 8708.
Heading 8536 provides in part for electrical switching
apparatus for making or breaking one or more circuits in which
they are connected, or for switching from one circuit to another,
as well as apparatus used to connect together the various parts
of an electrical circuit. Parts #16674833 and 16674834
incorporate combinations of window up/down/lockout switches and
temperature dial switches. However, these parts are not merely
switches described by heading 8536; they also incorporate a
louvered grille with mechanical components that performs a
significant additional function. For this reason, these parts
are not described in heading 8536, but are automotive components
of heading 8708.
Part #16674877 incorporates a window switch and 12-volt
socket together with an ashtray. Unlike the preceding two parts,
the ashtray, in our opinion, does not perform a significant
additional function. Because this part is equipped with at least
two apparatus of heading 8536 (switches and sockets), and
functions as a console or other base for electric control or the
distribution of electricity, it is described by heading 8537.
Following this rationale, the fourth switchplate assembly,
consisting only of a 12-volt electrical socket and an ashtray, is
electrical apparatus (socket) for making connections to or in
electrical circuits, and is described by heading 8536.
HOLDING:
Parts #16674833 and 16674834 are not described in any
heading of Chapter 85. From their design, they appear to be
suitable for use solely or principally with motor vehicles of
heading 8703. Under GRI 1, these parts are provided for in
heading 8708. They are classifiable in subheading 8708.29.50,
HTSUS.
- 5 -
Under GRI 1, part #16674877 is provided for in heading 8537.
It is classifiable in subheading 8537.10.90, HTSUS. Under GRI 1,
the fourth switchplate assembly, as described, is provided for in
heading 8536. It is classifiable in subheading 8536.50.80,
HTSUS.
Sincerely,
John Durant, Director
Tariff Classification
Appeals Division