CLA-2-85:RR:NC:1:110
Ms. Heather Ganley
Taco, Inc.
1160 Cranston Street
Cranston, RI 02920
RE: The tariff classification of a printed circuit board from Canada.
Dear Ms. Ganley:
In your letter dated November 21, 2006, you requested a tariff classification ruling.
The merchandise under consideration is a Priority Zoning Circulator Printed Circuit Board. It serves as the electronic controls for a zoning circulator pump. The board is populated with a relay, two terminals, a priority switch and a transformer. The priority switch allows the installer to choose the zone that requires the most attention and, when activated, run only that circulator.
In your ruling request you suggested the Priority Zoning Circulator Printed Circuit Board be classified under 8534.00.0040, Harmonized Tariff Schedule of the United States (HTSUS). This classification is not appropriate for this item, as heading 8534 is reserved for printed circuits as described in Chapter 85, Note 4 of the HTSUS. The Priority Zoning Circulator Printed Circuit Board is equipped with two or more electrical apparatus of heading 8536 and is properly classified under heading 8537, HTSUS.
The applicable subheading for the Priority Zoning Circulator Printed Circuit Board will be 8537.10.9070, 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…For a voltage not exceeding 1,000 V: Other: Other: Other.” The general rate of duty will be 2.7 percent 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 on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Thomas Campanelli at 646-733-3016.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division