CLA-2 OT:RR:CTF:TCM H250002 DSR
Ms. Paula M. Connelly
Law Offices of Paula M. Connelly
12 Alfred Street, Suite 300
Woburn, MA 01801
RE: Modification of NY N202228; tariff classification of printed circuit board switch assemblies from Canada
Dear Ms. Connelly:
This is in reference to New York Ruling Letter (NY) N202228 issued to you on February 17, 2012, regarding the tariff classification under the Harmonized Tariff Schedule of the United States (HTSUS) of three printed circuit board assemblies (“PCBAS”) identified as Part Numbers 02-080902/20565, 02-08903/20567 and 02-092402/20943. The ruling classified Part Numbers 02-080902/20565 and 02-08903/20567 under subheading 8536.50.9031, HTSUSA ( Annotated), which provides for “Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits … for a voltage not exceeding 1,000 V:…: Other switches: Other: Other: Push-button: Rated at not over 5 A: Momentary contact.” Part Number 02-092402/20943 was classified under subheading 8537.10.9070, HTSUSA, which provides for “Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of 8535 or 8536, for electrical control or the distribution of electricity, …: For a voltage not exceeding 1,000 V: Other: Other: Other.”
We have reviewed the tariff classifications of Part Number 02-080902/20565 and Part Number 02-08903/20567 and have determined that the cited ruling is in error with regard to those parts. Therefore, NY N202228 is modified for the reasons set forth in this ruling.
FACTS:
In NY N202228, the items under consideration were three printed circuit board assemblies (PCBAs) identified as Part Numbers 02-080902/20565, 02-080903/20567 and 02-092402/20943. A sample of each item was included with your ruling request. The three PCBAs consist of a printed circuit board measuring approximately 3 inches in length by ½ inch in width mounted onto a plastic base forming a connector housing. The three PCBAs function as analog selection devices for various electric control modules in a motor vehicle. Part Number 02-080902/20565 contains one momentary contact push-button micro switch, resistors, light emitting diode (LED) indicator lights and a six-prong rectangular connector. Part Number 02-080903/20567 contains two momentary contact push-button micro switches, resistors, LED indicator lights and a six-prong rectangular connector. Part Number 02-092402/20943 contains three momentary contact push-button micro switches, resistors, LED indicator lights and an eight-prong rectangular connector.
ISSUE:
Whether Part Number 02-080902/20565 and Part Number 02-080903/20567 are classified under heading 8536, HTS, which provides for “Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits … for a voltage not exceeding 1,000 V … ;” or under heading 8537, HTS, which covers “Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8537, for electric control or the distribution of electricity…”
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRI's). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely based on GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI’s 2 through 6 may then be applied in order.
In addition, in interpreting the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized. The ENs are not dispositive or legally binding and, as a rule, cannot limit or restrict the scope of the legal texts to which they correspond. Instead, the ENs provide a commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. See T.D. 89 80, 54 Fed. Reg. 35127 (August 23, 1989). The HTSUS 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 and other connectors, junction boxes), for a voltage not exceeding 1,000 V; connectors for optical fibers, optical fiber bundles or cables
* * *
8537 Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517
* * * *
In HQ 966607 (June 2, 2004), CBP examined the relationship between headings 8536 and 8537, HTSUS, and stated:
. . . heading 8537, HTSUS, reads, in pertinent part, ‘[b]oards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of Heading 8535 or 8536, for electric control or the distribution of electricity …’ It is Customs (sic) position that a plain reading of this text would indicate that multiples of one type of apparatus are covered by this heading. The wording of the heading itself does not specifically refer to two or more ‘types’ of apparatus of Heading 8536, only two or more apparatus of Heading 8536. We see no reason to read additional words into heading 8537 which will narrow the scope of the heading.
Both articles in question consist of a printed circuit board mounted onto a plastic base forming connector housing. Part Number 02-080902/20565 contains one momentary contact push-button micro-switch, resistors, LEDs indicator lights and a six-prong connector. Part Number 02-080903/20567 contains two momentary contact push-button micro-switches, resistors, LED indicator lights and a six-prong rectangular connector. The articles clearly meet the terms of heading 8537, HTSUS, in that they consist of multiples of apparatus named in heading 8536 (one switch and one connector, and two switches and a connector, respectively), mounted on a base.
We note that in NY N202228, we relied upon language contained in EN 85.37 that explained that “simple” switch assemblies (i.e., those consisting of two switches and a connector), are excluded from heading 8537, HTS. We erroneously viewed that exclusion in a way that conflicts with the plain text of heading 8537. When the cited language is properly read in concert with the text of heading 8537, HTS, it is clear that the phrase “simple switch assemblies” refers to two individual switches simply connected together to form a single unit with a double switch, and does not contemplate articles that contain multiples of articles classified in heading 8536 and that are mounted onto boards, panels or other bases. The comments received in response to this notice agree that the subject printed circuit board switch assemblies are properly classified in subheading 8537.10.90, HTSUS.
Therefore, we conclude that NY N202228 misinterpreted the scope of heading 8537, HTSUS, by misinterpreting the meaning of the phrase “simple switch assembly” provided for in EN 85.37. Part Number 02-080902/20565 and Part Number 02-080903/20567 considered in that ruling are therefore properly classified in heading 8537, HTS.
HOLDING:
By application of GRI 1, Part Number 02-080902/20565 and Part Number 02-080903/20567 are classified in heading 8537, HTS. Specifically, they are classified under subheading 8537.10.90, HTSUS, which provides for “Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517: For a voltage not exceeding 1,000 V: Other.” The column one, general rate of duty is 2.7% ad valorem. 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 at www.usitc.gov/tata/hts.
EFFECT ON OTHER RULINGS:
NY N202228, dated February 17, 2012, is hereby modified.
In accordance with 19 U.S.C. §1625(c), this ruling will become effective 60 days after publication in the Customs Bulletin.
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division