CLA-2-90:OT:RR:NC:N1:105
Joseph Smith
Bollore Logistics USA Inc.
400 Oyster Point Blvd.
South San Francisco, CA 94080
RE: The tariff classification of printed circuit board assemblies from China
Dear Mr. Smith:
In your letter dated February 8, 2021, on behalf of your client Hadleigh Health Technologies, you requested a tariff classification ruling.
The items under consideration are described as printed circuit board assemblies (PCBAs), imported under part numbers 18-5026 (main PCBA), 18-5027 (LED PCBA), and 18-5018 (Sensor PCBA). The PCBAs are proprietary parts, specifically designed for use with the BiliDX diagnostic testing device. The BiliDX is a battery operated, optical measurement device used to quantify the level of Bilirubin in a sample of blood. In operation, a blood sample is placed directly onto a test strip and then placed in the BiliDX. The device shines a light through the blood sample and measures the resulting brightness of the light. The brightness measurements are then used to calculate the Bilirubin level. Due to the described nature of the testing, the BiliDX diagnostic device would be properly classified in 9027.50.40, Harmonized Tariff Schedule of the United States (HTSUS).
The printed circuit board assemblies (part numbers 18-5026, 18-5027, and 18-5018) are considered parts of the BiliDX diagnostic device as each part comes complete with all circuits and components populated specifically for use in the BiliDX device. Therefore, per Chapter 90 Note 2(a), they are considered parts of the machine under 9027.50.40, HTSUS.
In your letter, you suggested that the printed circuit board assemblies should be properly classified in heading 8534, HTSUS. We disagree. Based on the information supplied, the items concerned incorporate a printed circuit board (PCB) which is populated by both active and passive elements. Headings 8534, HTSUS, provides only for the printed circuit boards. Once discrete active and passive elements are mounted, the board becomes a printed circuit board assembly (PCBA). PCBAs are classified within their own heading based on function or as parts of the finished good. As such heading 8534, HTSUS, would be inapplicable to the items concerned.
The applicable subheading for the printed circuit board assemblies (part numbers 18-5026, 18-5027, and 18-5018) will be 9027.90.5650, HTSUS, which provides for “Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes; parts and accessories thereof: Microtomes; parts and accessories: 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 9027.50.40.” The general rate of duty will be free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9027.90.5650, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.01, in addition to subheading 9027.90.5650, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 the World Wide Web at https://hts.usitc.gov/current.
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 Jason Christie at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division