CLA-2 CO:R:C:G 082461 AJS
TARIFF NO: 8471.92.20; 8471.92.80; 8537.10.00
Mr. Alan N. Gaudio
Director, International Trade Administration
Commodore Business Machine, Inc.
Executive Offices
1200 Wilson Drive
West Chester, PA 19380
RE: Keyboard Assembly
Dear Mr. Gaudio
You letter of May 16, 1989, requesting a tariff
classification under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), has been referred to this office for
reply.
FACTS:
The articles in question are keyboard assemblies. They are
comprised of plastic symbolized keytops connected to solenoid
contacts, and a printed circuit board with a wire harness which
possesses a female type connector. They operate by sending a
signal when one of the keytops is depressed. However, there are
no discrete semi-conductor or integrated circuit components
affixed to the keyboard assembly to allow the generated signal to
be sent to a computer. Prior to importation, the keyboard,
mother board and molded plastic top cover are assembled into a
complete unit. The complete unit may be either a Commodore
64/C64C or the C128 personal computer. Both keyboard assemblies
at issue are substantially identical in design and composition,
with the principal difference being the number of keys contained
on the board and the format of the keyboard.
ISSUE:
Whether the articles in question are classifiable within
8471.92.20, HTSUSA, which provides for "[i]nput or output units,
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whether or not entered with the rest of the system . . .
[o]ther. [k]eyboards."; or within 8471.92.80, HTSUSA, which
provides for "[i]nput or output units, . . . [o]ther. [o]ther.
[u]nits suitable for physical incorporation into automatic data
processing machines or units thereof."; or within heading
8537.10.00, HTSUSA, which provides for "[b]oards, panels . . .
equipped with two or more apparatus of heading 85.35 or 85.36,
for electrical control or the distribution of electricity . . ."
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is governed
by the General Rules of Interpretation (GRI's). GRI 1 provides
that classification is determined first in accordance with the
terms of the headings of the tariff and any relative section or
chapter notes.
Subheading 8471.92, HTSUSA, provides for input units.
Keyboards are specifically enumerated within subheading
8471.92.20. However, the keyboard assemblies at issue do not
possess the essential character of a finished keyboard. Instead,
the keyboard assemblies are essentially the top portion of a
keyboard unit which is assembled together with a mother board
and a molded plastic top cover to form a complete keyboard unit.
As imported the articles in question do not contain discrete
semiconductor or integrated circuit components. This factor is
important because without these components the keyboard
assemblies cannot perform the entire function of an input unit.
An input unit receives data and converts it into signals which
can be processed by an automatic data processing machine.
Explanatory Note (EN) 84.71(I)(A). The keyboard assemblies at
issue cannot perform this function. Therefore, they are excluded
from classification as input units within subheading 8471.92.
Basically the keyboard assemblies in question are a part of
a keyboard unit which generates a signal that can only be sent a
portion of the way to a computer. Parts 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. Section
XVI, Note 2(a). This essentially means that a part which in
itself constitutes an article covered by a heading of this
section is classified in its own appropriate heading. Section
XVI, Explanatory Note (EN) II. Accordingly, if a keyboard part
is covered by another heading it is classifiable within that
heading.
Heading 8537, HTSUSA, provides for "[b]oards, panels . . .
equipped with two or more apparatus of heading 85.35 or 85.36,
for electrical control or the distribution of electricity . . ."
EN 85.17 states that "[t]hese consist of an assembly of
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apparatus of the kind referred to in the preceding headings
(e.g., switches and fuses) on a board, panel, console, etc., or
mounted in a cabinet, desk, etc. They usually also incorporate
meters, and sometimes also subsidiary apparatus such as
transformers, valves, voltage regulators, rheostats or luminous
circuit diagrams." In addition, the EN states that "[t]he goods
of this heading vary from small switchboards with only a few
switches . . . to complex control panels." The keyboard
assemblies at issue consist of a board of keytops connected to
electro-magnetic contacts which are activated when the keytops
are depressed. The connection of keytop to contact allows for
the control of signals being sent to the computer. Therefore,
even though the article in question is a part of a keyboard, it
is an article which itself constitutes an article covered by
heading 8537. Based on this fact and the previously mentioned
section note, the keyboard assemblies at issue are classifiable
within 8537 and more specifically in subheading 8537.10.00.
Under the Tariff Schedule of the United States (TSUS), this
office ruled that calculator keyboards which contained a printed
circuit board but no electronic components were classifiable
within item 685.90, TSUS, which provides for switches and other
apparatus for making and breaking electrical circuits. HQ 061547
(1980). Item 685.90 is similar to the subheading 8537.10.00.
Congress has appropriately indicated that earlier tariff rulings
must not be disregarded in applying the HTSUSA. The conference
report to the Omnibus Trade Bill, states that "on a case-by-case
basis prior decisions should be considered instructive in
interpreting the HTS[USA], particularly where the nomenclature
previously interpreted in those decisions remain unchanged and no
dissimilar interpretation is required by the text of the
HTS[USA]." H. Rep. No. 100-576, 100th Cong., 2D Sess. 548 (1988)
at 550. This ruling also rejected the classification of these
keyboard assemblies as a part of a calculating machine. We find
this ruling instructive in determining that keyboard assemblies
which are parts of an article are classifiable within heading
8537.
HOLDING:
The keyboard assemblies at issue are classifiable within
subheading 8537.10.00, HTSUSA, which provides for boards with two
or more switches used for the control and distribution of
electricity for a voltage not exceeding 1,000 V, dutiable at 5.3
percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division