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HQ 957891




June 5, 1995

CLA-2 R:C:M 957891 RFA

CATEGORY: CLASSIFICATION

TARIFF NO.: 8526.92.00

District Director of Customs
10 Causeway Street
Room 603
Boston, MA 02222-1059

RE: Protest 0401-95-100216; Tuners; Radio Frequency (RF) Remote Control Receiver; 8529.90.50; HQs 957143, 953013

Dear District Director:

The following is our decision regarding Protest 0401-95-100216, which concerns the classification of a radio frequency remote control receiver under the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

The subject merchandise is a printed circuit assembly, radio remote control frequency device, identified as part MX-H30F receiver, which will be assembled into the BOSE Lifestyle [TM] Music System. According to information submitted by counsel for the protestant, a radio frequency remote control sends a signal on a fixed frequency of 27.145 MHZ to the MX-H30F receiver. After receiving the signal from the remote, the subject merchandise will change the signal to microprocessor TTL level signals for the use of the microprocessor within the Lifestyle Music System to remotely operate certain functions such as the radio, speakers, on/off, volume or to change station, etc.

Counsel asserts that the merchandise was incorrectly identified and entered under subheading 8529.90.50, HTSUS, as tuners. The entry was liquidated on December 23, 1994, under the same provision. The protest was timely filed on March 22, 1995, claiming classification under subheading 8526.92.00, HTSUS, as other radio remote control apparatus.

The subheadings under consideration are as follows:

8526.92.00: Radar apparatus, radio navigational aid apparatus and radio remote control apparatus: [o]ther radio remote control apparatus
. . . .

Goods classifiable under this provision have a general, column one rate of duty of 4.9 percent ad valorem.

8529.90.50 Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528: [o]ther: [o]ther. . . . .

Goods classifiable under this provision have a general, column one rate of duty of 5.9 percent ad valorem.

ISSUE:

Whether the MX-H30F receiver is classifiable as other radio remote control apparatus, or as a part suitable for use solely or principally with the apparatus of heading 8526, HTSUS, under the HTSUS?

LAW AND ANALYSIS:

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

According to the information provided, the MX-H30F receiver only operates on one, fixed frequency. Tuners, on the other hand, operate on multiple frequencies and are able to discriminate varying incoming signals and then tune into a number of frequencies desired (radio broadcast, voice, data). We believe that the subject merchandise does not meet the criteria of tuners and, therefore, cannot be classified as such.

In HQ 953013, dated April 15, 1993, Customs determined that transmitters without receivers for a radio remote control apparatus, referred to as a Remote Keyless Entry (RKE), were classifiable under heading 8526, HTSUS, as other radio remote control apparatus. Customs also classified a RKE consisting of 2 transmitters and one receiver as a functional unit under heading 8526, HTSUS, as other radio remote control apparatus, in HQ 957143, dated February 13, 1995.

The issue to be decided here is whether or not receivers for radio remote controls are considered apparatus of heading 8526, HTSUS. The term "apparatus" has been defined by the courts as a combination of articles and materials which are intended, adapted, and necessary for the accomplishment of some purpose. The Deseret Co., v. United States, 10 CIT 609, 611 (1986).

The Harmonized Commodity Description and Coding System Explanatory Notes (EN) constitute the Customs Cooperation Council's official interpretation of the HTSUS. While not legally binding, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 FR 35127, 35128 (August 23, 1989). EN 85.26, page 1376, states, in pertinent part, that heading 8526, HTSUS, includes:

(11) Radio apparatus for the remote control of ships, pilotless aircraft, rockets, missiles, toys, model ships or aircraft, etc.

(12) Radio apparatus for the detonation of mines, or for the remote control of machines.

We find that the MX-H30F receiver is radio remote control apparatus because it controls various functions within the Lifestyle Music System. Therefore, the MX-H30F is provided for under heading 8526, HTSUS.

HOLDING:

For the foregoing reasons, the MX-H30F receiver is classifiable under subheading 8526.92.00, HTSUS, which provides for: "[r]adar apparatus, radio navigational aid apparatus and radio remote control apparatus: [o]ther radio remote control apparatus . . . . " Goods classifiable under this provision have a general, column one rate of duty of 4.9 percent ad valorem.

The protest should be GRANTED. In accordance with Section 3A(11)(b) of Customs Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, this decision, together with the Customs Form 19, should be mailed by your office to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry In accordance with the decision must be accomplished prior to mailing of the decision. Sixty days from the date of the decision the Office of Regulations and Rulings will take steps to make the decision available to Customs personnel via the Customs Rulings Module In ACS and the public via the Diskette Subscription Service, Freedom of Information Act and other public access channels.

Sincerely,

John Durant, Director
Commercial Rulings Division

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