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HQ 954491

November 18, 1993

CLA-2 CO:R:C:M 954491 MBR

CATEGORY: CLASSIFICATION

TARIFF NO.: 9107.00.80

District Director
U.S. Customs Service
3600 E. Paisano Building B, Rm 134
Bridge of the Americas
P.O. Box 9516
El Paso Texas 79985

RE: Internal Advice 45/93; "Delay on Make Electronic Timing Relay"; Models PAR 2C and PAR 2F; Electronic Time Switches; Explanatory Note 91.07; HQ 953624

Dear District Director:

This is in response to your memorandum of April 26, 1993 (CLA 3-EP:C:C CG), designated as Internal Advice 45/93, filed by Rudolph Miles & Sons, on behalf of Crouzet Corporation, concerning the classification of two electronic timing relays, under the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

The merchandise at issue consists of timing relays which are designed to receive input power to initiate a preselected time range by the manual setting of a time switch. When input power is applied, timing begins. At the end of the preselected time, the relay energizes. When power is interrupted, the relay is de- energized. Input power for both models is 110 volts alternating current (AC) with a 10 amp, 230 volt AC output. Model PAR 2C has a rotating dial setting capable of preselecting from 1 to 9990 seconds. Whereas, Model PAR 2F has a rotating dial setting capable of preselecting from 1 to 10 seconds.

ISSUE:

Is the proper classification of the electronic time switches under subheading 8536.49.00, HTSUS, which provides for: "[e]lectrical apparatus for switching or protecting electrical circuits...: [r]elays: [o]ther," or 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"?

LAW AND ANALYSIS:

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

In HQ 953624, dated April 5, 1993, we addressed the classification of electronic time switches. In HQ 953624, we stated as follows:

"[h]eading 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. (Emphasis added).

Model PAR 2C has a rotating dial setting capable of preselecting from 1 to 9990 seconds. Model PAR 2F has a rotating dial setting capable of preselecting from 1 to 10 seconds. Therefore, the instant merchandise has a watch or clock type movement and falls squarely within the scope of this Explanatory Note.

The Internal Advice applicant suggests classification in chapter 85; specifically, subheading 8536.49.00, HTSUS. However, section XVI Legal Note 1(n), which governs chapter 85, states that section XVI does not cover clocks, watches or other articles of chapter 91. Therefore, if the timing relays are classifiable in chapter 91, they are not classifiable in chapter 85.

It is Customs position that, as in HQ 953624, time switches such as the instant merchandise, which make or break electrical circuits automatically at given times, are specifically provided for under heading 9107, HTSUS, even though they do not have the character of clocks of heading 91.05. Therefore, they are specifically 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."

HOLDING:

The Delay on Make Electronic Timing Relays, Models PAR 2F and PAR 2C, 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."

You should furnish the Interal Advice applicant with a copy of this decision.

Sincerely,

John Durant, Director

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