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HQ 088297


July 26, 1991

CO:R:C:M 088297 AJS

CATEGORY: CLASSIFICATION

TARIFF NO.: 8536.90.00; 8547.20.00

Mr. Raul J. Roch
Trans-Union Customs Service, Inc.
LAX Office
P.O. Box 90794
Los Angeles, CA 90009

RE: Magnetic door contacts; spacer; Subheading 8536.90.00; Subheading 8547.20.00; Subheading 8531.90.00; Section XVI, Note

Dear Mr. Roch:

Your letter of October 10, 1990, requesting a tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), regarding certain components of security systems has been forwarded to this office for reply.

FACTS:

The subject articles are magnetic door contacts and spacers which are used in security systems. The door contacts come with or without wire leads. The spacer is made of plastic.

The door contacts serve as electrical contacts in the security system. They contain no circuitry which would enable them to provide any electric sound or signaling. Upon an intrusion, the contacts send an electrical signal to a relay which in turn activates an alarm.

The spacer is a rectangularly shaped plastic article which possesses a hole on each end. It is sold as an accessory of an alarm system. The spacers act as an insulating buffer between electrically conductive devices.

ISSUE:

Whether the subject magnetic door contacts are properly classifiable within subheading 8536.90.00, HTSUSA, which provides for "[e]lectrical apparatus for switching or protecting elec- trical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppres- sors, plugs, sockets, lamp-holders, junction boxes), for a voltage not exceeding 1,000 V: [o]ther apparatus."; or classifi- able within subheading 8531.90.00, HTSUSA, which provides for "[e]lectric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms) . . . parts thereof."

Whether the subject spacer is properly classifiable within subheading 8547.20.00, HTSUSA, which provides for "[i]nsulated fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal . . . incorporated during molding solely for the purposes of assembly . . . [i]nsulated fittings of plastic."; or also classifiable within subheading 8531.90.00, HTSUSA.

LAW AND ANALYSIS:

Heading 8536, HTSUSA, provides for electrical apparatus for making connections to or in electrical circuits. The subject door contacts satisfy the terms of this heading. When activated by an intrusion, the contacts send an electrical signal to a relay which in turn activates an alarm. More specifically, the contacts are provided for within subheading 8536.90.00, HTSUSA, as other apparatus for making connections to or in electrical circuits.

Heading 8547, HTSUSA, provides for insulated fittings for electrical machines, appliances or equipment. The subject spacer satisfies the terms of this heading. It is used as an insulative buffer between electrically conductive devices. Subheading 8547.20.00, HTSUSA, provides for insulating fittings of plastics. The subject spacer satisfies this description. It is a rectangularly shaped plastic fitting. Accordingly, the spacer is properly classifiable within subheading 8547.20.00, HTSUSA.

Parts which are goods included in any of the headings of chapter 85 are in all cases to be classified in their respective heading. Section XVI, note 2(a). It is stated that the subject articles will be used as parts of security systems. However, the subject articles are included within two respective headings of chapter 85. Accordingly, the subject contacts and spacer are precluded from classification as a part of a security system by the operation of the above legal note.

HOLDING:

The subject door contacts are properly classifiable within subheading 8536.90.00, HTSUSA, which provides for electrical apparatus for making connections to or in electrical circuits for a voltage not exceeding 1,000 V, dutiable at the rate of 5.3 percent ad valorem.

The subject spacer is properly classifiable within subheading 8547.20.00, HTSUSA, which provides for insulated fittings of plastic, dutiable at the rate of 3.7 percent ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division


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