HQ 0084190 - Decision on Difference of Opinion Reported on Customs Form 6431, Dated April 16, 1986, Concerning the Classification of Plastic Enclosures and Accessories. - United States International Trade Commision Rulings

United States International Trade Commision Rulings And Harmonized Tariff Schedule

faqs.org Rulings By Number Rulings By Category Tariff Numbers

faqs.org > Rulings and Tariffs Home > Rulings By Number > 1990 HQ Rulings > HQ 0084126 - HQ 0084219 > HQ 0084190

HQ 084190

July 31, 1989

CLA-2 CO:R:C:G 084190 APS

CATEGORY: CLASSIFICATION

TARIFF: 685.90, 657.25, 774.55

Ms. Angela DeGaetano
Chief, Customs Information Exchange
6 World Trade Center
New York, New York 10048

RE: Decision on Difference of Opinion Reported on Customs Form 6431, Dated April 16, 1986, Concerning the Classification of Plastic Enclosures and Accessories.

Dear Ms. DeGaetano:

In a memorandum of October 15, 1986, you requested assistance in resolving a difference of opinion reported on Customs Form 6431, dated April 16, 1986, from the port of Champlain N.Y. The merchandise is a polyester enclosure, a metal flat plate chassis, and a Zintex mounting plate entered on Entry No. 86-151080-7 on March 7, 1986.

The model 9017 enclosure is used to house electrical components. The enclosure is designed for use where harsh environmental conditions exist, such as in the chemical, mining, and food processing industries. The enclosure is constructed of Noryl, a polycarbonate plastic which is usually not reinforced, and incorporates metal and nylon components and a neoprene gasket. The enclosure is double insulated, watertight, weatherproof, anti-corrosive and self-extinguishing. The literature describes the enclosure and functionally similar products as enclosures, industrial enclosures, industrial boxes, junction boxes, pushbutton enclosures, terminal boxes, and control enclosures.

The issue presented is whether the model 9017 enclosure is classifiable under the provision for other articles not specially provided for, of rubber or plastic, in item 774.55, Tariff Schedules of the United States (TSUS), or under the provision for other electrical apparatus and parts thereof, in item 685.90, TSUS.

Since the provision of item 685.90, TSUS, is more specific than item 774.55, TSUS, the issue is whether the enclosure and accessories are the electrical articles and parts thereof provided for in item 685.90, TSUS.

The classification of enclosures and cabinets was the subject of two earlier Headquarters letters. In 057093 of October 12, 1978 an industrial enclosure made of 14 gauge cold rolled steel with all metal surfaces pre-treated and coated with phosphate material followed by an electrostatically applied heat- fused powder coating were held to be classifiable under item 657.20, TSUS. Classification under item 685.90, TSUS, was considered and held to be inapplicable. We held that item 685.90 pertains to the actual electrical apparatus and not the housing in which the apparatus is enclosed. The implication in that decision was that there was no dedication to use with any electrical components.

Again, in Headquarters letter 076636 of September 18, 1986 we ruled on merchandise described as wall mounted electrical cabinets which were steel boxes of various sizes, with doors, used in industry for housings for circuitry. Although the thrust of the decision pertained to the question of whether the boxes were furniture we also discussed classification under item 657.25, TSUS vis-a-vis item 685.90, TSUS. Although somewhat inartfully expressed, the holding there was that cabinets of a general purpose type for housing electrical apparatus were classifiable under item 657.25, TSUS whereas those which were actually part of the electrical circuitry were classifiable under item 685.90, TSUS.

The reasoning in these decisions foreshadowed the treatment of junction boxes under the Harmonized Tariff Schedule. As the Explanatory Notes to section XVI, chapter 85 at page 1390 provide, junction boxes fitted internally with terminals or other devices for connecting together electrical wires are classifiable in Chapter 85. Those junction boxes not fitted with means of electrical connection, but used solely as a protective cover or to hold an insulating compound over a joint made independently are classified elsewhere according to their constituent material.

Regarding the plastic boxes which are the subject of this difference of opinion, we are unable to offer definite advice because it is unclear whether the boxes are merely housings or whether they form part of the electrical circuitry. The difference should be resolved in accordance with the principles expressed above.

Sincerely,

John Durant, Director
Commercial Rulings Division

Previous Ruling Next Ruling