CLA-2-90:OT:RR:NC:N4:414
Ms. Heide Forman
Thermo Fisher Scientific
5225 Verona Road
Madison, WI 53711
RE: The tariff classification of Printed Circuit Board Assemblies from China
Dear Ms. Forman:
In your letter dated September 10, 2010 you requested a tariff classification ruling.
Part number 512-230901 is a printed circuit board assembly (PCBA) for the FT-IR spectrometer system iS10. A sample of the PCBA was submitted to this office. It will be imported into the United States for incorporation into the spectrometers. The PCBA provides circuitry that controls functions of the spectrometer such as moving the mirrors of the interferometer, digitizing and processing the infrared signal, controlling peripheral motors, buttons and indicators, and communicating with a computer. The components on the board include a digital signal processor, programmable gate arrays, analog to digital converters and various associated active and passive components.
The FT-IR spectrometer is classified in chapter 90, HTSUS. Parts and accessories of machines, apparatus, instruments or articles of chapter 90 are classified according to Note 2 of chapter 90. Note 2(a) states that part and accessories which are goods included in any of the headings of chapter 84, 85, 90 or 91, with the exception of heading 8487, 8548 or 9033, HTSUS, are in all cases classified in their respective headings. Note 2(b) states that other parts and accessories, if suitable for use solely or principally with a particular kind of machine, instrument or apparatus, or with a number of machines, instruments or apparatus of the same heading, are to be classified with the machines, instruments or apparatus of that kind.
In your letter you suggest that the PCBA is classified under subheading 8538.90.10, HTSUS, which provides for parts suitable for use solely or principally with the apparatus of heading 8535, 8536 or 8537, HTSUS. The National Import Specialist responsible for headings 8535, 8536, 8537 and 8538, HTSUS, states that the PCBA is not classifiable under subheading 8538.90.10, HTSUS. The PCBA is not simply a part of a board, panel, console, desk or cabinet for electric control or the distribution of electricity. Although it has a single switch and several printed circuit board connectors, it is the main processing board populated with numerous active components that are specific to the distinct function of the spectrometer including the digital signal processor (DSP), the DSP firmware, programmable gate arrays (digital logic chips), analog-to-digital converters, the infrared signal processor, memory chips, etc. Also, the PCBA is not excluded from classification in chapter 90 by virtue of Note 1(h) of chapter 90, because it is not a numerical control apparatus of heading 8537, HTSUS.
You also request a classification ruling on the PCBA imported with a surrounding sheet-metal enclosure. A sample of the sheet-metal enclosure was submitted to this office.
The applicable subheading for the PCBA iS10 Bench Apps and the PCBA iS10 Bench Apps imported with the sheet-metal enclosure will be 9027.90.5430, Harmonized Tariff Schedule of the United States (HTSUS), which provides for instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); parts and accessories: of electrical instruments and apparatus: other: of instruments and apparatus of subheading 9027.20, 9027.30, 9027.50 or 9027.80; of articles of subheading 9027.30.40. The rate of duty will be free.
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 Barbara Kiefer at (646) 733-3019.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division