HQ 0088169 - Hand-held transmitter; Section XVI, note 2(b); Heading 8528; Heading 8529; Subheading 8529.90.35; Heading 8537; HQ 085355; HQ 087108. - United States International Trade Commision Rulings

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HQ 088169

February 28, 1991

CLA-2 CO:R:C:M 088169 AJS

CATEGORY: CLASSIFICATION

TARIFF NO: 8529.90.35

Ms. Maureen Tobin
Logistics Analyst
General Instrument Corporation
2200 Byberry Road
Hatboro, PA 19040

RE: Hand-held transmitter; Section XVI, note 2(b); Heading 8528; Heading 8529; Subheading 8529.90.35; Heading 8537; HQ 085355; HQ 087108.

Dear Ms. Tobin:

Your letter of October 22, 1990, requesting a tariff classification regarding the model MRC-550 hand-held transmitter (MRC), has been forwarded to this office for reply.

FACTS:

The subject MRC is a wireless infrared hand-held transmitter. It is used to operate television volume and mute controls, and also can be programmed to turn on and off most popular television sets. This feature enables the user to use only one remote control device to turn on and off both a television and cable converter. The MRC also has direct access cable channel tuning, and can be used to program such converter features as favorite channels, last channel recall, time- controlled programming and parental access.

ISSUE:

Whether the MRC is properly classifiable within heading 8537, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for "[b]oards, 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 . . ."; or classifiable within heading 8529, HTSUSA, which provides for parts suitable for use solely or principally with the apparatus of headings 8525 to 8528.

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 MRC can be used solely or principally with most types of television receivers to operate the volume and mute control, on/off button and cable converter. Television receivers are provided for within heading 8528, HTSUSA. Parts of these apparatus are provided for within heading 8529, HTSUSA. More specifically, the MRC is described within subheading 8529.90.35, HTSUSA, which provides for parts of television apparatus.

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 of 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." It is argued that the MRC is classifiable within this heading as an other controller. We disagree with this contention for the following reasons.

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 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. Instead, we ruled that these devices are properly classifiable within heading 8529, HTSUSA, as parts used solely or principally with television receivers. This continues to be our position regarding this issue.

HOLDING:

The subject MRC is properly classifiable within subheading 8529.90.35, HTSUSA, which provides for "[p]arts suitable for use
solely or principally with the apparatus of headings 8525 to 8528: [o]ther: [o]ther.", dutiable at the general column rate of 3.7 percent ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division

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