CLA-2-85:OT:RR:NC:N2:220
William Nusbaum
NNR Global Logistics
1704 Nicholas Blvd.
Elk Grove, IL 60007
RE: The tariff classification of a control board from China
Dear Mr. Nusbaum:
In your letter dated July 31, 2018 you requested a tariff classification ruling on behalf of your client, Norcold Inc.
The merchandise under consideration is identified as the ICEMAN MCB1, (MCB), which is described as an enclosure containing a populated printed circuit board assembly (PCBA) that functions as an electrical controller for refrigeration machinery. Along with the logic circuits, the PCBA has multiple electrical relays, fuse holders, and terminal blocks which work together to control the functions of the refrigerator.
In your letter, you propose that the MCB should be classified as a “part” of a refrigerator under subheading 8418.99.8060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps, other than the air conditioning machines of heading 8415; parts thereof; other; other; other; other. We disagree.
Classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRIs) taken in order. GRI 1 provides that the classification is determined first in accordance with the terms of the headings and any relative section and chapter notes.
“Parts” are classified in accordance with Note 2 to Section XVI which states that, subject to certain exclusions found in Note 1 to Section XVI, Note 1 to Chapter 84 and Note 1 to Chapter 85, parts of machines (not being parts of the articles of heading 8484, 8544, 8545, 8546 or 8547) are to be classified according to the following rules:
(a) Parts which are goods included in any of the headings of chapters 84 and 85 (other than headings 8409, 8431, 8448, 8466, 8473, 8487, 8503, 8522, 8529, 8538 and 8548) are in all cases to be classified in their respective heading;
(b) Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including a machine of heading 8479 or 8543) are to be classified with the machines of that kind or in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate. However, parts which are equally suitable for use principally with the goods of headings 8517 and 8525 to 8528 are to be classified in heading 8517;
(c) All other parts are to be classified in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate or, failing that, in heading 8487 or 8548.
In this instance, the MCB is not classifiable in subheading 8418.99.8060 as it is explicitly provided for elsewhere. Specifically, we would note that the function of the MCB is to electrically control other machines and consists of a PCBA having two or more apparatus of 8536, namely the relays, contacts, fuse holders, etc. As such, the MCB is fully described in heading 8537 and is more appropriately classified as an electrical controller.
The applicable subheading for the ICEMAN MCB1 will be 8537.10.9170, 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.
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 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 Karl Moosbrugger at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division