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 > 2003 HQ Rulings > HQ 965939 - HQ 966020 > HQ 965948

Previous Ruling Next Ruling
HQ 965948




January 27, 2003

CLA-2 RR:CR:GC 965948 GOB

CATEGORY: CLASSIFICATION

TARIFF NO.: 9032.10.00

Port Director
U.S. Customs Service
P.O. Box 3130
Lincoln-Juarez Bridge II, Bldg. II
Laredo, TX 78044-3130

RE: Protest 2304-02-100182; Refrigerator Control Box Assemblies

Dear Port Director:

This is our decision regarding Protest 2304-02-100182, filed on behalf of Whirlpool Corporation (“protestant”), concerning the classification, under the Harmonized Tariff Schedule of the United States (“HTSUS”), of certain refrigerator control box assemblies. In addition to the original written submission made on behalf of the protestant, we have considered the points by the protestant and its representative in the telephone conference of January 15, 2003, and in its additional submission of January 17, 2003.

FACTS:

The file reflects the following. The entry at issue was filed on March 30, 1999 and was liquidated on March 8, 2002. The protest was filed on June 5, 2002.

The entry was liquidated under subheading 9032.89.60, HTSUS. The protestant claims classification under subheading 8537.10.90, HTSUS, or subheading 8418.99.80, HTSUS.

The protestant describes the refrigerator control box assemblies as follows:

A Control Box consists in part of a plastic housing that is designed and shaped to fit alongside other components of a Whirlpool refrigerator. The shape is such that the housing could not fit into anything other than the Whirlpool refrigerator for which it is designed. When incorporated into a refrigerator, one side of the housing is exposed to the user of the refrigerator. The side of the housing is basically smooth and finished to match the outer surfaces that are also exposed to the user. The opposite side of the housing is concealed from the user once it is incorporated into a refrigerator. It is on this side that various electrical items and apparatus are attached . . .

The various electrical and electrical-circuit-related items in the Control Box include, among other things, a switch activated by the opening and closing of the refrigerator door which controls the operation of a light bulb socket; a light bulb socket, in which a bulb is mounted in order for light to shine in the refrigerator when the door is open; a thermostat; wiring bundles; connectors at the ends of wire bundles; posts to which connections are made; and small metal clips that actually attach and hold bare wires to certain posts.

The thermostat controls a compressor mounted inside the refrigerator, which is responsible for the basic air temperature in the refrigerator. The Control Box also controls the defrost cycle – signals are received from a defrost timer and, based on those signals, the Control Box triggers a defrosting operation that requires, among other things, that the compressor be temporarily shut down. . . .
The total collection of items mounted in the plastic housing is essential to the proper functioning of a refrigerator in general and a Whirlpool refrigerator in particular. This particular collection of items could not be used for any purpose other than a control assembly for a refrigerator generally and a Whirlpool refrigerator specifically. The Control Boxes are referenced as such by Whirlpool because they were at one time in the shape of a rectangular box; now they are more akin to a panel . . .

A Control Box does not function as an automatic voltage regulator, and it does not contain one as a component. The voltage supplied to the Control Box is constant and remains so at all times. The Control Box is associated with applications using 240 or less volts . . .

We have received a sample of the refrigerator control box assembly. We note that, as imported, the article has two thermostats. The protestant describes these thermostats and their functions as follows: 1. a freezer thermostat which controls whether the compressor is turned on or off; the compressor is part of the cooling system; and 2. a refrigerator thermostat which controls whether the baffle between the freezer and refrigerator is open or closed.

Items which are lacking at importation and which are subsequently added to the refrigerator control box assemblies are: a water filter indicator panel; an adaptive defrost control timer; a decorative panel; and a light bulb.

ISSUE:

What is the classification under the HTSUS of the refrigerator control box assemblies?

LAW AND ANALYSIS:

We note initially that the protest was timely filed under the statutory and regulatory provisions for protests, 19 U.S.C. 1514(c)(3)(A) and 19 CFR 174.12(e)(1).

Classification under the HTSUS is made in accordance with the General Rules of Interpretation (“GRI’s”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI’s may then be applied.

The Harmonized Commodity Description and Coding System Explanatory Notes (“EN’s”) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the EN’s 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.

The HTSUS provisions under consideration are as follows:

8418 Refrigerators, freezers and other refrigerating or freezing equipment, electric or other . . . parts thereof:

Parts:

8418.99 Other:

8418.99.80 Other

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, including those incorporating instruments or apparatus of chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517:

8537.10 For a voltage not exceeding 1,000 V:

8537.10.90 Other

9032 Automatic regulating or controlling instruments and apparatus; parts and accessories thereof:

9032.10.00 Thermostats

Other instruments and apparatus:

9032.89 Other:

9032.89.60 Other

Additional U.S. Rule of Interpretation 1(a) provides:

1. In the absence of special language or context which otherwise requires-

(a) a tariff classification controlled by use (other than actual use) is to be determined in accordance with the use in the United States at, or immediately prior to, the date of importation, of goods of that class or kind to which the imported goods belong, and the controlling use is the principal use;

Note 1(m) to Section XVI, HTSUS (which includes Chapters 84 and 85) provides: “This section does not cover: . . . Articles of chapter 90.”

Pursuant to Note 1(m) to Section XVI, HTSUS, if the article is described in heading 9032, HTSUS, it is not classified in heading 8418, HTSUS.

EN 85.37 provides in pertinent part: “This heading does not cover automatic controlling apparatus of heading 90.32.” [All emphasis in original.]

Pursuant to Note 1(m) to Section XVI, HTSUS and EN 85.37, if the article is described in heading 9032, HTSUS, it is not classified in heading 8537, HTSUS.

Note 7 to Chapter 90 (during the period at issue (1999) this was Note 6 to Chapter 90) provides:

Heading 9032 applies only to:

(a) Instruments and apparatus for automatically controlling the flow, level, pressure or other variables of liquids or gases, or for automatically controlling temperature, whether or not their operation depends on an electrical phenomenon which varies according to the factor to be automatically controlled; and

(b) Automatic regulators of electrical quantities, and instruments and apparatus for automatically controlling non-electrical quantities the operation of which depends on an electrical phenomenon varying according to the factor to be controlled.

EN 90.32 provides in pertinent part as follows:

In accordance with Note 7 to this Chapter, this heading covers:

(A) Instruments and apparatus for automatically controlling the flow, level, pressure or other variables of liquids or gases, or for automatically controlling temperature, whether or not their operation depends on an electrical phenomenon which varies according to the factor to be automatically controlled, which are designed to bring this factor to, and maintain it at, a desired value, stabilised against disturbances, by constantly or periodically measuring its actual value; and

(B) Automatic regulators of electrical quantities, and instruments and apparatus for automatically controlling non-electrical quantities, the operation of which depends on an electrical phenomenon varying according to the factor to be controlled, which are designed to bring this factor to, and maintain it at, a desired value, stabilised against disturbances, by constantly or periodically measuring its actual value.

(I) INSTRUMENTS AND APPARATUS FOR AUTOMATICALLY CONTROLLING THE FLOW, LEVEL, PRESSURE OR OTHER VARIABLES OF LIQUIDS OR GASES, OR FOR AUTOMATICALLY CONTROLLING TEMPERATURE. . . .
This group includes:
. . .
(D) Thermostats are used for automatically controlling temperature . . . [All emphasis in original.]

Protestant’s Claims

The protestant claims that the refrigerator control box assembly is classified in heading 8537, HTSUS, and not in heading 9032, HTSUS. It states that the good is not an automatic regulating instrument or apparatus because it is a panel or box which fits into refrigerators and control apparatus therein. The protestant contends that the refrigerator control box: “is clearly an article that passes the point at which it can reasonably be classified within heading 9032. It is basically a panel for controlling several different functions of the refrigerator, not just the temperature.”

The protestant states that note 2(a) to Chapter 90, HTSUS, requires the good to be classified in heading 8537, HTSUS. It claims that the refrigerator control box assembly functions by a process “in which information is input and as a consequence, electricity causes the desired result to occur.” Universal Electronics, Inc. v. United States, 112 F. 3d 488 (Fed. Cir. 1997). The protestant cites Universal Electronics several times in its submissions.

Our Determination

As the analysis below indicates, we disagree with the protestant’s claims.

Note 2(a) to Chapter 90, HTSUS, does not require the good to be classified in heading 8537, HTSUS. It provides:

2. Subject to note 1 above, parts and accessories for machines, apparatus, instruments or articles of this chapter are to be classified according to the following rules:

(a) Parts and accessories which are goods included in any of the headings of this chapter or of chapter 84, 85 or 91 (other than heading 8485, 8548 or 9033) are in all cases to be classified in their respective headings.

Thus, Note 2(a) to Chapter 90, HTSUS, indicates that, if it applies, the good may be classified in chapter 84, 85, 90, or 91, HTSUS. Note 2(a) does not require that the good be classified in heading 8537, HTSUS.

We do not find Universal Electronics, supra, to be dispositive or overly instructive in this protest. Universal Electronics involved goods, hand-held remote-control units, which are substantially different from the goods at issue here. Further, heading 9032, HTSUS, was not at issue in Universal Electronics.

We find that headings 8537 and 9032, HTSUS, are controlled by use. See the text of heading 8537, HTSUS, - “ . . . for electric control or the distribution of electricity . . . “ [Emphasis supplied.] See Note 7 to Chapter 90, HTSUS – “Heading 9032 applies only to: (a) . . . for automatically controlling the flow, level, pressure or other variables of liquids or gases, or for automatically controlling temperature . . . “ [Emphasis supplied.] Accordingly, the controlling use for tariff classification purposes is the principal use. See Additional U.S. Rule of Interpretation 1(a), above.

The essence of the subject refrigerator control box assemblies is in the two thermostats. “Thermostat” is defined as follows. The McGraw-Hill Dictionary (2002): “an instrument which measures changes in temperature and directly or indirectly controls sources of heating and cooling to maintain a desired temperature. Also known as thermorelay.” The Random House Dictionary of the English Language (unabridged ed.; 1973): “a device, including a relay actuated by thermal conduction or convection, that functions to establish and maintain a desired temperature automatically or signals a change in temperature for manual adjustment.” The principal use of the refrigerator control box assemblies in their condition as imported is that imparted by the thermostats, i.e., the measuring, maintaining, and/or establishment of temperatures. This use is described in heading 9032, HTSUS. See the text of heading 9032, HTSUS: “Automatic regulating or controlling instruments . . . “ See Note 7 to Chapter 90, HTSUS: “Heading 9032 applies only to (a): Instruments and apparatus . . . for automatically controlling temperature . . . “

We also observe that Note 7(a) contains the following language: “. . . whether or not their operation depends on an electrical phenomenon which varies according to the factor to be automatically controlled . . . “ This language recognizes that there may be electricity flowing to turn on and off the automatic regulating or controlling instruments and apparatus of heading 9032, HTSUS. See EN 90.32: “(I) INSTRUMENTS AND APPARATUS FOR AUTOMATICALLY CONTROLLING THE FLOW, LEVEL, PRESSURE OR OTHER VARIABLES OF LIQUIDS OR GASES, OR FOR AUTOMATICALLY CONTROLLING TEMPERATURE. . . . This group includes . . . (D) Thermostats are used for automatically controlling temperature . . . “ [All emphasis in original.]

Therefore, pursuant to Additional Rule of Interpretation 1(a), we find that the refrigerator control box assemblies are provided for in heading 9032, HTSUS, and are classified in subheading 9032.10.00, HTSUS, as: “Automatic regulating or controlling instruments and apparatus; parts and accessories thereof: Thermostats.”

The rate of duty for this provision is the same as the rate of duty for the provision under which the entry was liquidated, subheading 9032.89.60, HTSUS.

HOLDING:

The refrigerator control box assemblies are classified in subheading 9032.10.00, HTSUS, as: “Automatic regulating or controlling instruments and apparatus; parts and accessories thereof: Thermostats.”

You are instructed to DENY the protest.

In accordance with Section 3A(11)(b) of Customs Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, you are to mail this decision, together with the Customs Form 19, 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 make the decision available to Customs personnel, and to the public on the Customs Home Page on the World Wide Web at www.customs.treas.gov, by means of the Freedom of Information Act, and other methods of public distribution.

Sincerely,

Myles B. Harmon, Director
Commercial Rulings Division

Previous Ruling Next Ruling

See also: