United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1995 HQ Rulings > HQ 954377 - HQ 954712 > HQ 954594

Previous Ruling Next Ruling
HQ 954594





December 9, 1993

CLA-2 CO:R:C:M 954594 LTO

CATEGORY: CLASSIFICATION

TARIFF NO.: 8508.90.00; 8536.50.00; 8537.10.00

Mr. David C. Soto
V. Alexander & Co., Inc.
Customs Broker
International Freight Forwarders
15 Century Blvd., Suite 400
Nashville, Tennessee 37214-3650

RE: Power tool components; note 2(a) to section XVI; heading 8508, 8509; EN 85.08; EN 85.09; EN 85.36; EN 85.37; HQ 085131

Dear Mr. Soto:

This is in response to your letters of July 9, and September 24, 1993, requesting the classification of components used in the manufacture of hand-operated power tools under the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

The articles in question are components used to initiate and regulate the flow of electrical current necessary to operate handheld power tools. The Module Soft Start (#698828) is utilized on the double insulated router, and is designed to minimize start- up reaction torque. The Switch Variable Speed (#693971) is the variable speed control unit for the bayonet saw. It controls the unit's strokes per minute (SPM). The Assembly Switch VSR with lock button (#697937) activates the plunge router's motor, but does not regulate the variable speed for the router. It has a lock button that keeps the motor running without holding the trigger button in the "on" position. The Switch-VSR with lock button (#695581) activates the portable electric screwdriver, and permits the regulation of the speed of the motor. The pressure applied to the switch does not vary its speed. The Assembly Variable Switch with H.S. (#695078) permits a variation of speed in the double insulated
dual action all-purpose saw's SPM with or without the motor running.

ISSUE:

Whether the components are classifiable as parts of power tools under heading 8508 or 8509, HTSUS.

LAW AND ANALYSIS:

The General Rules of Interpretation (GRI's) to the HTSUS govern the classification of goods in the tariff schedule. GRI 1 states in pertinent 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 at issue are as follows:

8508 Electromechanical tools for working in the hand, with self-contained electric motor; parts thereof

8509 Electromechanical domestic appliances, with self-contained electric motor; parts thereof

8536 Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders, junctions boxes), for a voltage not exceeding 1,000 V

8537 Boards, 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, including those incorporating instruments or apparatus of chapter 90, other than switching apparatus of heading 8517

You contend that several of the power tool components (the Module Soft Start--#698828; Switch Variable Speed--#693971; and Assembly Variable Switch--#695078) should be classified as parts of electromechanical domestic appliances, with self-contained electric motors, under heading 8509, HTSUS. However, you believe that the Assembly Switch VSR (#697937) and the Switch VSR (#695581) are classifiable as switches under heading 8536, HTSUS.

Note 2(a) to section XVI, with regard to the classification of parts of machines under chapters 84 and 85, provides that "[p]arts which are goods included in any of the headings of chapters 84 and 85 (other than headings 8485 and 8548) are in all cases to be classified in their respective headings." Therefore, if the components in question are "goods included" in any chapter 85 heading, they cannot be classified as parts under heading 8508 or 8509, HTSUS, and must be classified in that chapter 85 heading.

The Harmonized Commodity Description and Coding System Explanatory Notes (EN) constitute the Customs Co-operation Council's official interpretation of the Harmonized System. While not legally binding, the ENs provide a commentary on the scope of each heading of the Harmonized System, and are generally indicative of the proper interpretation of these headings.

EN 85.36, pg. 1389, states that heading 8536, HTSUS, "covers electrical apparatus for a voltage not exceeding 1,000 volts generally used for dwellings or industrial equipment." The note further states that the apparatus for switching electrical circuits covered by this heading "consist essentially of devices for making or breaking one or more circuits in which they are connected, or for switching from one circuit to another . . . ." Further, the heading includes starting switches for electric motors, which often include not only the switching gear, but also a number of resistors of the type covered by heading 8533, HTSUS (electrical resistors including rheostats). EN 85.36, pg. 1389.

The Assembly Switch VSR and Switch VSR activate the electrical circuit necessary for operating the motors of the tools in which they are installed. While the Switch VSR also permits regulation of the motor's speed, its principal function is activating the motor. Thus, both are described by heading 8536, HTSUS, and are classifiable under subheading 8536.50.00, HTSUS. See HQ 085131, dated October 26, 1989 (variable speed trigger switches, whose principal function was to make/break the electrical circuit which started and stopped the hand-operated power tools' electric motors, were classified under heading 8536). Because they are "goods included" in a chapter 85 heading, the Assembly Switch VSR and Switch VSR cannot be classified as parts under headings 8508 or 8509, HTSUS.

The remaining components in question (Module Soft Start, Switch Variable Speed and Assembly Variable Switch) do not activate the tools' motors. Rather, they act as regulators and buffers in connection with the tools' motors. Only after the electrical circuit connection has been made and the motor activated would the component be able to carry out the application it was designed to perform.

Heading 8537, HTSUS, provides for bases for electric control or the distribution of electricity. EN 85.37, pg. 1391, states that the articles of this heading "consist of an assembly of apparatus of the kind referred to in the two previous headings (e.g., switches and fuses) on a board, panel, console, etc., or mounted in a cabinet, desk, etc. They usually incorporate meters, and sometimes also subsidiary apparatus such as transformers, valves, voltage regulators, rheostats or luminous circuit diagrams."

The Switch Variable Speed and Assembly Variable Switch are variable speed control units for various saws. Because these components control the flow of electricity to the motor, it is our opinion that they are classifiable under heading 8537, HTSUS, specifically under subheading 8537.10.00, HTSUS. As for the Module Soft Start, it regulates the flow of electricity based on the force applied to the router, thereby minimizing the start-up reaction torque (rotation). Because this component senses pressure applied to the router, it is not simply a voltage regulator. Thus, it is our opinion that the Module Soft Start is classifiable as a power tool part, rather than as a base for electric control under heading 8537, HTSUS.

EN 85.08, pg. 1344, states that heading 8508, HTSUS, is restricted to "electromechanical tools, with a built-in electric motor or vibrator, which are designed for 'working in the hand' . . . ." The note further states that the heading includes the following tools: saws; planing, gauging, surfacing or similar appliances; screwdrivers; filing appliances, grinders; sanders, polishers; etc.

Routers are classifiable under heading 8508, HTSUS. They are not covered by heading 8509, HTSUS, which provides for electromechanical domestic appliances, which EN 85.09, pg. 1345, defines as "appliances normally used in the household." Accordingly, parts of routers are classifiable under subheading 8508.90.00, HTSUS.

HOLDING:

The Assembly Switch VSR (#697937) and Switch-VSR (#695581) are classifiable under subheading 8536.50.00, HTSUS, which provides for
other switches. The corresponding rate of duty for articles of this subheading is 5.3% ad valorem.

The Switch Variable Speed (#693971) and Assembly Variable Switch (#695078) are classifiable under subheading 8537.10.00, HTSUS, which provides for other bases for electric control or the distribution of electricity. The corresponding rate of duty for articles of this subheading is 5.3% ad valorem.

The Module Soft Start (#698828) is classifiable under subheading 8508.90.00, HTSUS, which provides for parts of electromechanical tools for working in the hand, with self- contained electric motor. The corresponding rate of duty for articles of this subheading is 2.2% ad valorem.

Sincerely,

John Durant, Director

Previous Ruling Next Ruling