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HQ 088042


November 29, 1990

CLA-2 CO:R:C:G 088042 JMH

CATEGORY: CLASSIFICATION

TARIFF NO.: 8537.10.00

Mr. Alex Romero Jr.
A.F. Romero & Co., Inc.
P.O. Box 989
477 Railroad Blvd.
Calexico, CA 92231

RE: Panel block keyboard for use in a computer printer as a controller and status indicator; board or panel for the electric control or the distribution of electricity; control board, control panel

Dear Mr. Romero:

This is in response to your request for a classification ruling for certain panel block keyboards to be used in computer printers.

FACTS:

The articles in question are panel block keyboards for use in computer printers, to be imported from Mexico. The keyboards consist of mechanisms for making connections to electrical circuits, and function as both the controller and status indicator for the printer. The keyboards are able to perform such functions as on/off, select, print quality, line feed, and form feed. Additionally, the keyboards' LED's will indicate various printer status codes.

ISSUE:

Whether the panel block keyboard is classified in subheading 8473.30.40, HTSUSA, as "...Parts and accessories of the machines of heading 8471...Other...", or in subheading 8537.10.00, HTSUSA, as "Boards, Panels...for electric control or the distribution of electricity...For a voltage not exceeding 1,000 V..."

LAW AND ANALYSIS:

The classification of merchandise under the HTSUSA is governed by the General Rules of Interpretation ('GRIs"). 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..." The headings in contention are headings 8473 and 8537, HTSUSA. These headings describe the following:

8473 Parts and accessories...suitable for use solely or principally with machines of headings 8469 to 8472...

8537 Boards, panels...consoles...equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity...

Both headings are within Section XVI, HTSUSA. Section XVI, Note 2, HTSUSA, states in part the following:

...parts of machines...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 heading 8485 and 8548) are in all cases to be classified in their respective headings;

There is no question that the panel block keyboards are parts of computer printers. However, it is the opinion of this office that the keyboards are specifically described as electrical control boards or panels of heading 8537. In accordance with Section XVI, Note 2(a), although the keyboards are parts of certain machines, since they are included in one of the headings of Chapter 85 the keyboards must be classified in that heading. The appropriate classification for the block panel keyboards is subheading 8537.10.00 as "Boards, Panels...for electric control or the distribution of electricity...For a voltage not exceeding 1,000 V..."

HOLDING:

The block panel keyboards are parts of computer printers. However, the keyboards are described by a heading of Chapter 85. In accordance with Section XVI, Note 2(a), machine parts that are included in a heading of Chapter 85 are to be classified in that
heading. The block panel keyboards are classified in subheading 8537.10.00, as "Boards, Panels...for electric control or the distribution of electricity...For a voltage not exceeding 1,000 V..."

Sincerely,

John Durant, Director
Commercial Rulings Division

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