CLA-2-85:OT:RR:NC:N1:110
Mr. Vincent Arcadio
P.O. Box 6600
6600 Orangethorpe Avenue
Buena Park, CA 90622-6600
RE: The tariff classification of Digital Control Panels and parts from China
Dear Mr. Arcadio:
In your letter dated February 28, 2014, you requested a tariff classification ruling. The submitted samples will be returned to you.
The merchandise under consideration is the “Digital Control Panel” (DCP), Item Number DCP4V4S-US and parts. The parts are identified as part number ZD233300, “C Plate”, Part Number ZD235400, “Window”, Part Number ZD685200, “Knob Encoder”, and Part Number WZ281200, “Circuit Board”.
The Digital Control Panel (DCP), Part Number DCP4V4S-US is a Controller for the MTX Series Matrix Processor (MTX3 and MTX5-D). This DCP4V4S-US wall mount control panel is an add-on option for the Yamaha’s MTX series. The MTX Series are signal processors designed primarily for multi-zone commercial installations. The MTX Series is equipped with programmable features that are designed to maximize the performance of a sound system in commercial installations. The digital control panel can be connected with the MTX series allowing the end user to program and manage the entire sound solutions. It is stated that the DCP controller provides flexible external control of several functions such as preset recall, sound levels, and SD card playback. The Digital Control Panel (DCP), Part Number DCP4V4S-US is comprised of a printed circuit board assembly, electromechanical relays, pin connector, dip switches, tact switches, rotary switch, Ethernet connectors, encoder switches, ceramic capacitors, carbon resistors and metal film resisters.
The “C Plate”, Part Number ZD233300 is constructed of a stamped aluminum rectangle and measures approximately 4 inches by 6 inches. The C Plate acts as the base for the Digital Control Panel and it is designed to incorporate the Window, the Knob Encoders and the Circuit Board.
The “Window”, Part Number ZD235400 is constructed of clear plastic and measures approximately 31/4 inches by 41/4 and attaches to the C Plate. Part Number ZA685200, “Knob Encoder” is comprised of four identical circular-shaped knobs made of white plastic. Each knob measures approximately 3/4 inch in diameter. The knobs are also incorporated onto the C Plate.
The “Circuit Board”, Part Number WZ281200 is comprised of a printed circuit board, electromechanical relays, Dip Switches, pin connector, Tact Switches, Rotary Switch and Encoder Switches. The Circuit Board is also attached to the C Plate.
In your request you suggested classifying the C Plate, the Window and the Knob Encoder in subheading 8538.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Parts suitable for use solely or principally with the apparatus of heading 8535, 8536 or 8537: Boards, panels, consoles…and other bases for the goods of heading 8537, not equipped with their apparatus." However, the Window and the Knob Encoder are specifically provided for elsewhere.
The applicable subheading for the Digital Control Panel (DCP), Part Number DCP4V4S-US will be 8537.10.9070, HTSUS, which provides for “Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of 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.
The applicable subheading for the C Plate, Part Number ZD233300 will be will be 8538.10.0000, HTSUS, which provides for "Parts suitable for use solely or principally with the apparatus of heading 8535, 8536, or 8537: Boards, panels, consoles, desks, cabinets and other bases for the goods of heading 8537, not equipped with their apparatus." The general rate of duty will be 3.7 percent ad valorem.
The applicable subheading for the Window, Part Number ZD235400 and the Knob Encoder, Part Number ZA685200, will be 8538.90.6000, HTSUS, which provides for "Parts suitable for use solely or principally with the apparatus of heading 8535, 8536 or 8537: Other: Other: Molded parts." The general rate of duty will be 3.5 percent ad valorem.
The applicable subheading for the Circuit Board, Part Number WZ281200 will be 8538.90.3000, HTSUS, which provides for "Parts suitable for use solely or principally with the apparatus of heading 8535, 8536 or 8537: …Other: Printed circuit assemblies: Other” the general rate of duty will be 3.5 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 Hope Abada at [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division