Ms. Lindsey Daugherty
UPS Trade Management Services, Inc.
2031 S. Centennial Ave., Bldg. 1
Aiken, SC 29803
RE: The tariff classification of printed circuit board assemblies from the Philippines and China.
Dear Ms. Daugherty:
In your letter dated September 21, 2011, you requested a tariff classification ruling on behalf of your client, General Electric Company – Appliances Division.
The items under consideration are two Printed Circuit Board Assemblies, Item Numbers 175D5261G020 and 175D6033G010. Samples of the items were submitted with your ruling request and will be returned to you.
As indicated by the submitted samples and information that you have provided, the Printed Circuit Board Assemblies (PCBAs) are control board assemblies. These control boards consist of an assembly of 3 and 4 printed circuit boards populated with active and passive electrical components including relays, switches, fuses, surge protectors, connectors, LED (light emitting diodes) indicator lights and displays, assembled together on plastic supporting brackets. After importation, these control board assemblies are mounted to the backsplash panel of washing machines by their supporting brackets. They supply the internal logic for complete control of the washing machines operation to select and execute the various wash cycles.
In your letter you suggest classification of the PCBAs under subheading 8537.10.9070, Harmonized Tariff Schedule of the United States (HTSUS). However, the two PCBAs meet the terms of subheading 8537.10.3000, HTSUS. Inasmuch as they meet the terms of subheading 8537.10.3000, HTSUS, classification within subheading 8537.10.9070, HTSUS, would not be appropriate.
The applicable subheading for the two Printed Circuit Board Assemblies, Item Numbers 175D5261G020 and 175D6033G010, will be 8537.10.3000, 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: Assembled with outer housing or supports, for the goods of headings…8450 or 8516.” 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.
Robert B. Swierupski
National Commodity Specialist Division