CLA-2-84:OT:RR:NC:N1:102
Ms. Maria Munoz
Lennox International
2140 Lake Park Boulevard
Richardson, TX 75080
RE: The tariff classification of a printed circuit board for a central heat pump and air conditioning system from Mexico
Dear Ms. Munoz:
In your letter dated July 29, 2010 you requested a tariff classification ruling.
The article in question is described as “Printed Circuit Board Control”, Model 101797-01, for use in the outdoor section of a central heat pump and air conditioning system. You indicate that the control board performs several system functions in response to input from an indoor thermostat and other sensors, and controls the operation of components, such as the compressor, fan and reversing valve. You suggest that the proper classification for the control board is within heading 8534, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “printed circuits.”
Printed circuits are blank circuits which are made by forming on an insulating base contacts or other printed components (passive elements) other than elements which can produce, rectify, detect, modulate or amplify electric signals. Printed circuits do not contain active elements. As such, they are passive devices and do not execute a function. However, the subject printed circuit board control does execute system functions, controlling the operational parameters of system components. It also functions to assist service personnel in trouble shooting problems within the system. Therefore, the printed circuit board control is an active device, in all likelihood a populated printed circuit, or printed circuit assembly, and precluded from classification within subheading 8534, HTSUS.
The applicable subheading for the printed circuit board will be 8415.90.8085, HTSUS, which provides for other parts of air conditioning machines. The rate of duty will be 1.4 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 Kenneth T. Brock at (646) 733-3009.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division