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HQ 953314

February 19, 1993

CLA-2 CO:R:C:M 953314 DWS

CATEGORY: CLASSIFICATION

TARIFF NO.: 9107.00.80

Mr. Gordon W. Larson
Rudolph Miles & Sons
4950 Gateway East
P.O. Box 11057
El Paso, TX 79983

RE: Electronic Time Switches; Logic Modules; Switch Blocks; Explanatory Note 91.07; GRI 2(a); Explanatory Note 2(a)(V) and (VII); Complete and Unassembled; Simple Assembly; HQ 088891; 951508

Dear Mr. Larson:

This is in response to your letter of January 8, 1993, concerning the classification of electronic time switches, logic modules and switch blocks under the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

The merchandise consists of electronic time switches, logic modules, and switch blocks. The electronic time switches (model nos. TS212S, TS110S, TS114S, TS110C, and TS114C) are microprocessor controlled, utilizing a primary oscillator with a quartz crystal or ceramic resonator to synchronize processor operation. Under typical operating conditions, the timekeeping functions are based on an external time "standard", specifically the 60 Hz AC line frequency. Backup timekeeping is achieved by operations entirely internal to the microprocessor, and is related to the frequency of the primary oscillator. The time switches require a 9 volt battery for operation and memory retention.

The logic modules (model nos. TLA24, TL700, TL240, and TL242) are clock movements designed to be connected to the subject switch blocks to form time switches. With the exception of not possessing switching capabilities, they operate electrically in the same manner as the time switches. They exceed 12mm in thickness and 50mm in width and length, and require a 9 volt battery for operation and memory retention.

As noted above, the switch blocks (models TC110, TC210, TC210D, TC220, TC410, and TC410D) are designed to be connected to the subject logic modules to form time switches. They consist of relays, a manual override switch, and a regulated DC power supply which will provide operational DC power to the logic modules.

It is our understanding from the information supplied that the logic modules and the switch blocks will be imported in equal numbers within the same shipment.

ISSUE:

What is the proper classification of the electronic time switches, logic modules, and switch blocks under the HTSUS?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification is determined according to the terms of the headings and any relative section or chapter notes.

We will first deal with the classification of the complete time switches. Heading 9107, HTSUS, provides for: "[t]ime switches with clock or watch movement or with synchronous motor."

In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes may be utilized. The Explanatory Notes, although not dispositive, are to be used to determine the proper interpretation of the HTSUS. 54 Fed. Reg. 35127, 35128 (August 23, 1989). In part, Explanatory Note 91.07 (p. 1547) states that:

[t]his heading covers devices which do not have the character of clocks of heading 91.05, but are mainly designed to make or break electric circuits automatically at given times, usually at times determined according to a previously established daily or weekly programme. To be included in this heading these devices must have a movement of the watch or clock type (including secondary or synchronous motor clock movements) or a synchronous motor with or without reduction gear.

Because the subject time switches are specifically provided for under heading 9107, HTSUS, it is our position that they are classifiable under subheading 9107.00.80, HTSUS, which provides for: "[t]ime switches with clock or watch movement or with synchronous motor: [v]alued over $5 each."

We will now deal with the classification of the logic modules and switch blocks imported together in equal numbers and in the same shipment. The issue is whether the articles constitute a complete and unassembled time switch.

GRI 2(a) states that:

[a]ny reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.

Explanatory Note 2(a)(V) (p. 2) states that:

[t]he second part of Rule 2(a) provides that complete or finished articles presented unassembled or disassembled are to be classified in the same heading as the assembled article. When goods are so presented, it is usually for reasons such as requirements or convenience of packing, handling or transport.

In part, Explanatory Note 2(a)(VII) (p. 2) states that:

[f]or the purposes of this Rule, "articles presented unassembled or disassembled" means articles the components of which are to be assembled either by means of simple fixing devices (screws, nuts, bolts, etc.) or by riveting or welding, for example, provided only simple assembly operations are involved.

It is our position that the logic modules imported together with an equal amount of switch blocks in the same shipment constitute complete and unassembled time switches. Based upon information supplied to us by the importer, we find that time switches are imported unassembled for reasons such as "convenience of packing, handling or transport." Also, after importation, the logic modules are connected to the switch blocks by means of simple assembly. One wire from one unit will be joined to one wire from the other unit. The two units will then be joined together by means of a clamp.

It is argued that HQ 088891, dated June 21, 1991, is dispositive of this issue. However, that ruling dealt with a large number of disparate alarm system parts shipped in bulk. In the present case, the logic modules and switch blocks are shipped together in equal numbers, and after importation, will be connected together to form time switches. These articles are not disparate parts shipped in bulk. We have held that, for classification purposes, merchandise of this kind constitutes complete and unassembled articles. See HQ 951508, dated July 8, 1992.

Therefore, it is our position that the logic modules imported together with an equal amount of switch blocks in the same shipment are classifiable as complete and unassembled time switches under subheading 9107.00.80, HTSUS.

HOLDING:

The time switches are classifiable under subheading 9107.00.80, HTSUS, which provides for: "[t]ime switches with clock or watch movement or with synchronous motor: [v]alued over $5 each." The general, column one rate of duty is 45 cents each and 6.4 percent ad valorem and 2.5 cents per jewel (if any).

The logic modules imported together with an equal amount of switch blocks in the same shipment are classifiable as complete and unassembled time switches under subheading 9107.00.80, HTSUS.

Sincerely,

John Durant, Director

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