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HQ 959022




June 18, 1996

CLA-2 RR:TC:MM 959022 LTO

CATEGORY: CLASSIFICATION

TARIFF NO.: 8537.10.90

Port Director
U.S. Customs Service
33 Montgomery Street
San Francisco, California 94105

RE: Protest 2809-96-100051; Printed circuit board assembly; HQs 955413, 955908, 957048; NY 880138; headings 8534, 8536; EN 85.34; EN 85.36; EN 85.37; section XVI, note 2(a); chapter 85, note 4 ("printed circuits")

Dear Port Director:

The following is our decision regarding Protest 2809-96-100051, which concerns the classification of printed circuit board assemblies under the Harmonized Tariff Schedule of the United States (HTSUS). The subject merchandise was entered on July 10, 1995, and the entry was liquidated on October 20, 1995. The protest was timely filed on January 12, 1996.

FACTS:

The printed circuit board assembly, which is described on the invoice as the "PCB Ass'y (W/O CPU) (I/O MODULE)," consists of two "female" connectors, two "male" connectors and two serial port connectors. The assembly, which is designated as part number 629183-002, is used in a personal computer (PC) and serves as the connection point for cables between the various components of the computer system, such as the monitor, printer, CPU and mouse.

The printed circuit board assembly was entered under subheading 8473.30.10, HTSUS, which provides for other parts and accessories of the machines of heading 8471, HTSUS: printed circuit assemblies. The assembly was classified upon liquidation under subheading 8536.69.00, HTSUS, which provides for other electrical apparatus for making connections to or in electrical circuits (for example, plugs and sockets). - 2 -

ISSUE:

Whether the printed circuit board assemblies are classifiable as other electrical apparatus for making connections to or in electrical circuits (for example, plugs and sockets) under subheading 8536.69.00, 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 Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System. While not legally binding, and therefore not dispositive, 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. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).

The headings under consideration are as follows:

8473 Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with the machines of headings 8469 to 8472

8534 Printed circuits

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, junction boxes), for a voltage not exceeding 1,000 V

8537 Boards, 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 . . .

The protestant contends that the printed circuit board assemblies are classifiable, as parts, under heading 8473, HTSUS. However, note 2(a) to section XVI, HTSUS, provides that "[p]arts - 3 -
which are goods included in any of the headings of chapters 84 and 85 . . . are in all cases to be classified in their respective headings." Thus, if the assemblies are "goods included" in heading 8534, 8536 or 8537, HTSUS, they cannot be classified under heading 8473, HTSUS.

Note 4 to chapter 85, HTSUS, states that for the purposes of heading 8534, HTSUS, "'printed circuits' are circuits obtained by forming on an insulated base, by any printing process (for example, embossing, plating-up, etching) or by the 'film circuit' technique, conductor elements, contacts or other printed components (for example inductances, resistors, capacitors) alone or interconnected according to a pre-established pattern, other than elements which can produce, rectify, modulate or amplify an electrical signal (for example, semiconductor elements)." The note further states that "[t]he term 'printed circuits' does not cover circuits combined with elements other than those obtained during the printing process. Printed circuits may, however, be fitted with non-printed connecting elements." See also EN 85.34, pg. 1386.

"Printed circuits," as defined by the above note, may be fitted with non-printed connecting elements. The printed circuit board assembly under consideration consists of two "female" connectors, two "male" connectors and two serial port connectors. These connectors, however, are not designed to facilitate the connection of the circuit within a machine (i.e., ADP machine). When the circuit board assembly is connected to the ADP machine, the connectors provide a connection point for cables between the various components of the system, such as the monitor, printer, CPU and mouse. These connectors are not the type of non-printed connectors contemplated by note 4 to chapter 85, HTSUS, and therefore, the printed circuit board assembly in question cannot be classified under heading 8534, HTSUS. For other rulings concerning the classification of printed circuit assemblies used with ADP machines, see HQ 955413, dated May 18, 1994; HQ 957048, dated January 10, 1995; HQ 955908, dated March 16, 1995.

EN 85.36, pg. 1390, states that heading 8536, HTSUS, covers apparatus "used to connect together the various parts of an electrical circuit." The apparatus includes "[p]lugs, sockets and other contacts . . .," but does not include "[a]ssemblies (other than simple switch assemblies) of the apparatus mentioned above (heading 85.37)(emphasis in original)." On the other hand, EN 85.37, pg. 1391, states that the apparatus of heading 8537, HTSUS, "consist of an assembly of apparatus of the kind referred to in the two preceding headings (e.g., switches and fuses) on a - 4 -
board, panel, console, etc., or mounted in a cabinet, desk, etc. . . ."

The article in question consists of an assembly of connectors on a printed circuit board base. The board is designed for the distribution of electricity. It contains, in the form of the two "female" connectors, two "male" connectors and two serial port connectors, two or more of the apparatus of heading 8536, HTSUS. The board meets the terms of heading 8537, HTSUS, and is therefore classifiable there, rather than under heading 8536, HTSUS. See NY 880138, dated November 19, 1992 (concerning the classification of passive backplane boards without a CPU chip or other discrete components). Specifically, the assembly is classifiable under subheading 8537.10.90, HTSUS, which provides for other boards, equipped with two or more apparatus of heading 8535 or 8536, HTSUS, for the distribution of electricity, for a voltage not exceeding 1,000 V. Because the assembly is a "good included" in heading 8537, HTSUS, it cannot be classified, as a part, under heading 8473, HTSUS.

HOLDING:

The printed circuit board assemblies are classifiable under subheading 8537.10.90, HTSUS.

Because the liquidated duty rate is the same as the rate applicable to subheading 8537.10.90, HTSUS, the protest should be DENIED. 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 the 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

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