CLA-2-90:OT:RR:NC:N4:405
William Polkinhorn
Bill Polkinhorn, Inc.
2401 Portico Boulevard
P.O. Box 712
Calexico, CA 92231
RE: The tariff classification of a Gas Water Heater Controller from Mexico.
Dear Mr. Polkinhorn:
In your letters dated October 12 and November 26, 2010, on behalf of Robertshaw Controls, you requested a tariff classification ruling. A sample was provided.
The sample, Circuit Board Assembly 401-00003-01, is a populated printed circuit board, about 4 inches long and 4 inches wide. It weighs about 7 ounces. You described it as a Circuit Board Assembly for an Electronic Flame Controller in the heading of your October 12th request, but you indicated that was an error in your November 26th letter.
Although the import cannot measure temperature, per your telephone conversation with NIS T. Campanelli, it will receive temperature information concerning the water in the boiler when additional components are added later. It has a rheostat with a plastic spindle that sticks up and is flat on one side. When a knob is added, it will enable the user to turn it to a position indicative of the temperature desired for the water. It will compare the desired temperature to the measured temperature of the water and, on that basis, determine whether or not heat should be added and, as a first step, sends the instruction to a gas valve (not part of the import) to open. It is thus, in part, an incomplete thermostat. Per Harmonized System Explanatory Note II – 2 to 9032, the automatic regulators of 9032 are incomplete items, but still classified in 9032, if imported without the device which measures the physical factor to be regulated, in this case water temperature.
The board also contains the pilot ignition controls described in Headquarters Ruling Letter 966743 DBS, 8-31-04. For example, it produces the electrical pulse which is sent to the spark electrode in the burner to ignite the gas flowing into it and receives the output of a flame sensor in the burner enabling it to determine if it is necessary to produce and send an electrical pulse since a previous electrical pulse was ineffective (up to limited number) or the flame has gone out.
In your October 12th letter, you proposed classification under HTSUS 8538, which provides for parts used solely or principally with apparatus of heading 8535, 8536 or 8537. Although the subject PCBA incorporates apparatus of heading 8536 (relays), it is not a part of any apparatus classified under heading 8535, 8536 or 8537. Therefore it is excluded from classification under heading 8538.
The applicable subheading for the Circuit Board Assembly 401-00003-01 will be 9032.10.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for thermostats not for air conditioning, refrigeration or heating systems. The rate of duty will be 1.7% ad valorem. See CIT Slip-op 07-111 (Whirlpool Corporation v. United States, July 18, 2007), which classified a refrigerator control box subassembly in HTSUS 9032.
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 specifically regarding the exclusion of this item from HTSUS 8538, contact National Import Specialist T. Campanelli at (646) 733-3016. If you have any other questions regarding the ruling, contact National Import Specialist J. Sheridan at (646) 733-3012.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division