HQ 0087594 - VCR Plus+ infrared remote control device; Subheading 8522.90.90; Subheading 8537.10.00; Section XVI note 2(b); Explanatory Note 85.37; HQ 085355 (01/04/90); HQ 087108 - United States International Trade Commision Rulings

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HQ 087594

October 25, 1990

CLA-2 CO:R:C:G 087594 AJS

CATEGORY: CLASSIFICATION

TARIFF NO.: 8522.90.90

Mr. John D. Millan
Director of Operations
Gemstar Development Corporation
119 S. Atlantic Blvd.
Suite 307
Monterey Park, CA 91754

RE: VCR Plus+ infrared remote control device; Subheading 8522.90.90; Subheading 8537.10.00; Section XVI note 2(b); Explanatory Note 85.37; HQ 085355 (01/04/90); HQ 087108

Dear Mr. Millan:

Your letter of June 25, 1990, requesting a tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), has been forwarded to this office for reply.

FACTS:

The article in question is the VCR Plus+. It is an infrared remote control device which controls nearly all video cassette recorders (VCRs) and cable converter boxes available in the United States. The user enters the code number for a television program which they desire to record. When the time for the program approaches, the VCR Plus+ sends an infrared signal which turns on the VCR, changes the channel on the VCR or cable converter box, starts the record function on the VCR, stops the record function when the program is over, and turns off the VCR.

ISSUE:

Whether the VCR Plus+ is properly classifiable within subheading 8522.90.90, HTSUSA, which provides for parts and accessories of the apparatus of headings 8519 to 8521; or
classifiable within subheading 8537.10.00, which provides for "[b]oards, panels . . . consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for the electric control or distribution of electricity . . . [f]or a voltage not exceeding 1,000 V."

LAW AND ANALYSIS:

Parts which are suitable for use solely or principally with a particular kind of machine are to be classified with that machine. Section XVI, Note 2(b). The VCR Plus+ is used solely or principally with a VCR. It automatically turns on and off the VCR so that the VCR will tape television programs at specific times. VCRs are provided for within heading 8521 as video recording or reproducing apparatus. Parts and accessories of these apparatus are provided for within heading 8522. More specifically, the VCR Plus+ is classifiable within subheading 8522.90.90, HTSUSA, which provides for other parts and accessories of the apparatus of heading 8521.

Heading 8537, HTSUSA, provides for "[b]oards, panels . . . consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution or electricity . . ." Explanatory Note (EN) 85.37 states that "[t]hese consist of an assembly of apparatus of the kind referred to in the two preceding headings (e.g., switches and fuses) on a board, panel console, etc., or mounted in a cabinet, desk, etc. They usually also incorporate meters, and sometimes also subsidiary apparatus such as transformers, valves, voltage regulators, rheostats or luminous circuit diagrams." In addition, EN 85.37 states "[t]he goods of this heading vary from small switchboards with only a few switches, fuses, etc. (e.g., for lighting installations) to complex control panels for machine tools, rolling mills, power stations, radio stations, etc., including assemblies of several of the articles cited in the text of this heading." The VCR Plus+ does not satisfy the terms of this heading.

In HQ 085355 (01/04/90) and its reconsideration in HQ 087108 (08/29/90), Customs stated that a similar infrared remote control apparatus used to operate a television receiver and VCR was not classifiable within heading 8537, HTSUSA. We stated that these type of "infrared remote control devices are not a board, panel or console, nor are they mounted in a cabinet or desk nor do they incorporate meters, transformers, valves, voltage regulators, rheostats or luminous circuit diagrams nor should they be considered `switchboards'." HQ 087108. For these same reasons, the VCR Plus+ is also not classified within heading 8537.

HOLDING:

The VCR Plus+ is properly classifiable within subheading 8522.90.90, HTSUSA, which provides for other parts and accessories of apparatus of heading 8521, dutiable at the rate of 3.9 percent ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division

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