CLA-2 CO:R:C:G 085048 TLS
Mr. Michael O'Neill
O'Neill & Whitaker, Inc.
1809 Baltimore Avenue
Kansas City, Missouri 64108
RE: Reconsideration of NY Ruling 837235
Dear Mr. O'Neill:
You request a reconsideration of NY ruling 837235 concerning
the classification of an electronic time switch under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA). Your letter dated June 5, 1989 has been referred to
this office for a reply.
FACTS:
This reconsideration concerns a letter that classified a
solid state electronic time switch as a time switch with clock
movement. The time switch is an electronic timer used for
automatic control of the on-off function on a coffee maker. It
has a solid state electronic clock movement with a light
emitting diode (LED) digital display, which allows the time
switch to be used as a clock as well. Under the Tariff Schedules
of the United States (TSUS), this article was classified under
item 688.42, as an electrical article not specially provided for.
ISSUE:
Under which of the following HTSUSA headings is the
electronic time switch properly classified:
8537, HTSUSA, covering boards, panels (including numerical
control panels), 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, other than switching apparatus of
heading 8517;
9107.00, HTSUSA, covering time switches with clock or watch
movement or with synchronous motor.
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI) govern the
classification of articles under the HTS. GRI 1 requires that
classification be determined according to the terms of the
headings and any relative section or chapter notes. Heading 8537
is considered because the electronic time switch is comprised of,
among other things, a control panel that performs the multiple
functions of this article. It is asserted that this heading is
more appropriate than any other because the controller board has
no mechanical timer or clock functions that would indicate clock
movement. Note 3 for chapter 91 states that for purposes of the
chapter, the expression "watch movements" means devices regulated
by a balance wheel and hairspring, quartz crystal or any other
system capable of determining intervals of time, with a display
or a system to which a mechanical display can be incorporated.
(emphasis in original).
As noted above, the time switch incorporates a solid state
electronic clock movement with an LED digital display. It is
fully capable of determining intervals of time. While this solid
state circuitry may not function in the same manner as a
conventional clock movement, it falls within the definition of
watch movement as provided for in chapter 91 note 3. Therefore,
heading 9107.00 is appropriate in this case.
HOLDING:
The solid state electronic time switch is classified under
subheading 9107.00.80, HTSUSA, as a time switch with clock
movement valued over $5 per unit.
Sincerely,
John Durant, Director
Commercial Rulings Division