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HQ 086654


June 4, 1990

CLA-2 CO:R:C:G 086654 JMH

CATEGORY: CLASSIFICATION

TARIFF NO.: 8537.10.00

George M. Keller
Custom Advisory Services, Inc.
1001 Virginia Ave.
Suite 211
Atlanta, Georgia 30354

RE: Module sub-assemblies, control panels

Dear Mr. Keller:

Your February 16, 1990, request for a classification ruling under the Harmonized Tariff Schedule of the United States Annotated ("HTSUSA") for certain microassemblies has been referred to this office for a reply. The request was on behalf of GEC Automation Projects, Incorporated.

FACTS:

The merchandise in question are module sub-assemblies to be imported from England. The sub-assemblies have both discrete passive and active components mounted on an epoxy glass resin board. The components include diodes, resistors, capacitors and fuses. The sub-assemblies will be used to control various types of machinery such as auto plant machinery, steel mill machinery, electronic surveillance equipment, jail security doors.

Various sizes of the sub-assemblies are to be imported. All varieties will include the same components.

ISSUE:

Whether the subassemblies are integrated circuits or microassemblies within heading 8542, HTSUSA, or control panels within heading 8537, HTSUSA.

LAW AND ANALYSIS:

The classification of merchandise under the HTSUSA is governed by the General Rules of Interpretation (GRI's). GRI 1, HTSUSA, states in part that "for legal purposes, classification
shall be determined according to the terms of the headings and any relative section or chapter notes and...according to the following provisions..."

The importer contends that the units are properly classified within subheading 8542.80.00, HTSUSA, as "Electronic integrated circuits and microassembies; parts thereof...Other..." Alternatively, the importer believes that the sub-assemblies are classified within subheading 8542.90.00, HTSUSA, as "Electronic integrated circuits and microassembies; parts thereof...Parts..."

Chapter 85, Note 5, HTSUSA is relevant to this classification. The note states in pertinent part:

For the purposes of headings 8541 and 8542:

(b) "Electronic integrated circuits and microassemblies" are:

(iii) Microassemblies of the molded module, micromodule or similar types, consisting of discrete, active or both active and passive, components which are combined and interconnected.

For the classification of the articles defined in this note, headings 8541 and 8542 shall take precedence over any other heading in the tariff schedule which might cover them by reference to, in particular, their function.

The articles are not parts of integrated circuits since there are complete integrated circuits in this sub-assembly. Nor is the article in question a part of a microassembly within heading 8542 since the articles in question are complete sub- assemblies. That they are complete, however, does not necessarily qualify them for classification within heading 8542 as microassemblies.

To better determine what is a "microassembly" within heading 8542, the Explanatory Notes to the HTSUSA must be examined. The Explanatory Notes, although not dispositive, are to be looked to for the proper interpretation of the HTSUSA. 54 Fed. Reg. 35127, 35128 (August 23, 1989).

Explanatory Note 85.42 states that heading 8542 "also excludes assemblies formed by mounting one or more discrete components on a support formed, for example, by a printed circuit and assemblies formed by adding to an electronic microcircuit either one or more other microcircuits of the same or of
different types or one or more other devices, such as diodes, transformers, resistors." Explanatory Note 85.42, Harmonized Commodity and Coding System ("HCDCS"), Vol. 4, p. 1401.

The unit in question has one or more discrete components attached to a printed circuit type support. Also placed on this support are other types of devices. Therefore, according to the Explanatory Note 85.42, the module sub-assembly is not of the form meant to be included within heading 8542.

It is the opinion of this office that the module sub- assembly is described by heading 8537, HTSUSA. This heading provides for the following:

8537 Boards, panels, (including numerical control 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, including those incorporating instruments or apparatus of chapter 90, other than switching apparatus of heading 8517...

8537.10.00 For a voltage not exceeding 1,000 V...

Headings 8535 and 8536, HTSUSA, describe switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs, junction boxes and other devices or switching or protecting electrical circuits. The module sub-assembly has two or more of these type of electrical switching or protecting devices. The module sub-assemblies are used for the electrical control of various machines. Therefore, the proper classification for these items is within subheading 8537.10.00, HTSUSA.

HOLDING:

The GEC Automation Projects, Incorporated module sub- assemblies are control panels. They are properly classified under subheading 8537.10.00, HTSUSA, as "Boards, panels, (including numerical control 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, including those incorporating instruments or apparatus of chapter 90, other than switching apparatus of heading 8517...For a voltage not exceeding 1,000 V...

Sincerely,

John Durant, Director
Commercial Rulings Division

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