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 > 2002 HQ Rulings > HQ 965371 - HQ 965434 > HQ 965434

Previous Ruling Next Ruling
HQ 965434




FEBRUARY 11, 2002

CLA-2 RR:CR:GC 965434 JAS

CATEGORY: CLASSIFICATION

TARIFF NO.: 8537.10.90

Fusae Nara
Pillsbury, Winthrop, LLP
One Battery Plaza
New York, NY 10004-1490

RE: NY H86012 Revoked; Control Unit for Microwave Oven

Dear Ms. Nara:

In NY H86012, which the Director of Customs National Commodity Specialist Division, New York, issued to you on December 11, 2001, on behalf of Sharp Manufacturing Company of America, a Control Unit for microwave ovens was found to be classifiable as parts of microwave ovens, in subheading 8516.90.45, Harmonized Tariff Schedule of the United States (HTSUS). We have reconsidered this classification and determined it is incorrect.

In a submission, dated February 7, 2002, you provided additional information, to include a list of parts on one component of the Control Unit, the printed circuit board, a diagram showing the electrical connections among various parts of microwave ovens, and a schematic of the connections between the integrated circuit on the Control Unit and the key sheet.

FACTS:

A submitted sample of the Control Unit consists of a printed circuit board (PCB) connected by a ribbon connector to a liquid crystal display (LCD). You indicate that, after importation, the Unit will be incorporated into a control panel assembly for a microwave oven. Mounted on the PCB are diodes, capacitors, a resonator, numerous resisters, and a large integrated circuit, designated LSI. The LSI incorporates the software programs necessary to control all the functions of the microwave. Also mounted on the PCB is a key connector and heat seal, items 5 and 6 on the parts list. The key connector is a white, rectangular-shaped multi-pin connector located on the lower right-hand portion of the sample. This connects the

LSI to the numbered key sheet of the microwave oven. The key sheet permits the user to input commands to operate the microwave. The heat seal is the ribbon connector which connects the LCD to the PCB. Another ribbon connector connects the Control Unit to a Power Unit which distributes operating signals to oven components such as the turntable motor, temperature fuse and monitor switches.

The HTSUS provisions under consideration are as follows:

8516 [O] ther electrothermic appliances of a kind used for domestic purposes;parts thereof:

8537 Bards, panels consolesand other bases, equipped with two or more apparatus of headings 8535 or 8536, for electric control or the distribution of electricity

9013 Liquid crystal devices not constituting articles provided for more specifically in other headings

ISSUE:

Whether the Control Unit is a good of heading 8537.

LAW AND ANALYSIS:

Under General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), goods are to be classified according to the terms of the headings and any relative section or chapter notes, and provided the headings or notes do not require otherwise, according to GRIs 2 through 6. GRI 3(b) states in part that composite goods made up of different components are to be classified as if consisting of the component which gives the good its essential character.

The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. Though not dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS. Customs believes the ENs should always be consulted. See T.D. 89-80. 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989).

Central Processing Boards (PCBs), consisting of a printed circuit board on which are assembled two or more of the apparatus of headings 8535 or 8536, designed for electric control of microwave ovens, but imported without numbered touch pads and ribbon connector, have been held to be incomplete or unfinished control panels of
heading 8537. See HQ 957727, dated October 3, 1995. These boards were found to meet the terms of that heading because they were boards, panels and other bases, containing two or more of the apparatus of headings 8535 or 8536, designed for electric control or the distribution of electricity. The key connector and heat seal in this case are “connectors” of heading 8536. LSI boards possessing two connectors of heading 8536, which function to control the operation of microwave ovens, qualify as goods of heading 8537. See HQ 960103, dated June 19, 1997. Based on the cited rulings, we conclude that the PCB component of the Control Unit at issue is an incomplete or unfinished control panel of heading 8537.

Liquid crystal devices are provided for in heading 9013. Specifically, the 9013 ENs, on p. 1600, describe liquid crystal devices consisting of a liquid crystal layer sandwiched between two sheets or plates of glass or plastics, whether or not fitted with electrical connections, presented in the piece or cut to special shapes, and not constituting articles described more specifically in other headings of the Nomenclature. The LCD component of the Control Unit is a liquid crystal device of heading 9013.

As imported, the Control Unit is a composite good consisting of two components attached to each other to form a practically inseparable whole. Under GRI 3(b), HTSUS, the Control Unit must be classified as if consisting of the component which imparts the essential character to the good. The LCD component is a light-based display technology that utilizes the movement of liquid crystal molecules to direct light onto a glass display panel. It is a digital readout device serving merely to display time, temperature and other alpha numeric variables while, as stated in your letter of February 7, 2002, the PCB “provides the electric control of the completed microwave ovens.” The available evidence warrants the conclusion that it is the PCB which imparts the essential character to the Control Unit.

HOLDING:

The Control Unit is a composite good which, under the authority of GRI 3(b), HTSUS, is to be classified as if consisting only of the PCB. The Control Unit is classifiable in subheading 8537.10.90, HTSUS, as other boards for electric control or the distribution of electricity, equipped with two or more apparatus of heading 8536, for a voltage not exceeding 1,000 V.

NY H86012, dated December 11, 2001 is revoked. This revocation is issued under the authority of Section 177.9(d), Customs Regulations (19 CFR 177.9(d)).

Sincerely,

John Durant, Director
Commercial Rulings Division

Previous Ruling Next Ruling

See also: