Ms. Beth McGovern Bell
Northrop Grumman Corp.
425 North Drive
Melbourne, FL 32934
RE: The tariff classification of Board Assemblies from Canada
Dear Ms. Bell:
In your submissions dated May 17th and June 22, 2004, you requested a tariff classification ruling. No samples were submitted.
From the photos and information provided Parts 1030366-1ESA, 1030363-2ESA, 1030369-2ESA, are complex populated PCBs with varying sophistication in their electrical connections to other boards and are between 6 to 9 inches long and 2 to 7 inches wide. We understand your inquiry concerns the classification of the parts entered separately.
The items are designed to work together as part of the Equipment Cooling System (EQCS). Despite its name, that system is not designed to cool equipment, per se, but to issue the instructions to equipment to keep, on an airplane, “the avionics bay, the cockpit and the cargo bay area” at the temperature chosen by the crew. The inputs to the device include the outputs of several thermometers.
Depending on the software loaded, the controller will interface with the complex cooling equipment on various airplane models.
In their telephone conversations in early July, Mr. S. Craig of Honeywell Canada agreed with NIS J. Sheridan’s description of the system which contains the three parts as a super-duper thermostat. It performs the traditional function of a thermostat, and the greater complexity is a result of its being adaptable for various aircraft and of the very complex design of a typical aircraft environment cooling system.
None of the four parts appears to be covered by any one of the headings in Note 2-a to Chapter 90.
The applicable subheading for your four parts will be 9032.89.6025, Harmonized Tariff Schedule of the United States (HTS), which provides for parts and accessories of control instruments for air conditioning, refrigeration or heating systems, not being a complete system. The general rate of duty will be 1.7 percent ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist J. Sheridan at 646-733-3012.
Robert B. Swierupski