CLA-2 CO:R:C:G 085355 AJS
TARIFF NO: 8529.90.25; 8537.10.00
Ms. Gail T. Cumins
Sharrets, Paley, Carter and Blauvelt, P.C.
67 Broad Street
New York, New York 10004
RE: Infrared remote control apparatus
Dear Ms. Cumins:
Your letter of August 14, 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 infrared remote control
apparatus. One type is used only with a television (T.V.),
another type is used with both a T.V. and video cassette
recorder (VCR), and the last device is used with a T.V., VCR and
audio components (i.e., AM/FM radio, phonograph, tape player,
compact disk player, etc.).
ISSUE:
Whether the articles in question are properly classifiable
within subheading 8529.90.35, HTSUSA, which provides for "[p]arts
suitable for use solely or principally with the apparatus of
headings 8525 to 8528: [o]ther: [o]f television apparatus:
[o]ther."; or within subheading 8537.10.00, HTSUSA, which
provides for "[b]oards, 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 . . . [f]or a voltage not exceeding 1,000 V."
-2-
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.
Heading 8537, HTSUSA, provides for control panels.
Explanatory Note (EN) 85.37 states that "[t]hese consist of an
assembly of apparatus of the kind referred to in the two
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, EN 85.17 states "[t]he
goods of this heading vary from small switchboards with only a
few switches, fuses, etc. (e.g., for lighting installations) to
complex control panels for machine tools, rolling mills, power
stations, radio stations, etc., including assemblies of several
of the articles cited in the text of this heading."
Under the Tariff Schedules of the United States (TSUS),
this office ruled that infrared remote control apparatus used
with T.V. receivers are not classifiable as control panels. HQ
067433 (1982) (See also HQ 067346, HQ 067528, HQ 067759 and HQ
067528). 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. Heading 8537 contains the TSUS item
where control panels were previously classifiable. We agree with
the decision of HQ 067433 and consider it to be controlling in
determining that a T.V. remote control apparatus is not
classifiable as a control panel.
HQ 067433 also ruled that T.V. remote control apparatus were
classifiable under the TSUS item for T.V. apparatus. The HTSUSA
does not contain a similar provision for T.V. apparatus.
However, heading 8529 provides for parts suitable for use solely
or principally with the apparatus of heading 8528 (i.e. T.V.
receivers). A T.V. remote control apparatus is solely used with
the apparatus of heading 8528. While a remote control T.V. may
be used without the remote control apparatus, this fact by
itself does not mean that a remote control device cannot be
-3-
classifiable as a part of a remote control T.V. receiver. The
Court of Customs and Patent Appeals has held that an auxiliary
device can be considered a part of the article for which it was
designed and intended for use, even if the article could be used
with or without the auxiliary device. Trans Atlantic Company v.
United States, 48 CCPA 30, C.A.D. 758 (1960) (Trans Atlantic).
Following the holding in this case and the cases cited therein,
a T.V. remote control apparatus can be considered a part of
remote control T.V. receiver. Furthermore, the Court did not
consider it determinative that the article could function
without the auxiliary part, which is the situation here. Thus,
we find that the T.V. remote control apparatus are classifiable
as parts of T.V. receivers.
Heading 8528, HTSUSA, provides for "[t]elevision receivers
. . . whether or not combined, in the same housing, with radio-
broadcasting receivers or sound or video recording or reproducing
apparatus." The second remote control apparatus (combined
remote) at issue is used with both a remote control television
receiver and video recording and reproducing apparatus. Once
again, each of these items can also be used without this remote.
However, this fact does not mean that this type of remote cannot
classified as a part, based on Trans Atlantic.
You state that 97.3 percent of remote control devices are
sold as a part with remote control T.V. receivers. You have also
submitted sales literature which shows the combined T.V./VCR
remote control devices being sold with T.V. receivers. Lastly,
you claim that none of the articles in question are sold as parts
of VCRs or audio equipment.
Based on the Trans Atlantic and these facts, the combined
T.V./VCR remote control device is classifiable as a part within
the meaning of heading 8529. The combined remote is used solely
with a remote control T.V. receiver and VCR. The VCR functions
in conjunction with the T.V. receiver, and without the receiver
the VCR would not be able to reproduce or record video images.
Heading 8528 specifically allows for T.V. receivers to be
combined with VCRs. Therefore, the combination of a T.V. remote
control device and VCR remote control device in one apparatus,
designed to control a T.V. receiver combined with a VCR, is
classifiable as a part of television apparatus.
The final remote control device (unified remote) is designed
to control a T.V. receiver, VCR and audio components. As stated
previously, heading 8528 basically provides for T.V. receivers
which can also be combined with radio receivers, VCRs and audio
components. In part, heading 8529 provides for parts used solely
or principally with these combined T.V. receivers. Based on the
-4-
fact that heading 8528 allows for T.V. receivers to be combined
with other items, it logically follows that parts of these
receivers can work in conjunction with these combined items. The
unified remote control device is used to control the operation of
a T.V. receiver combined with a VCR and audio components.
Therefore, a unified remote is classifiable as a part of a remote
control T.V. receiver combined with these other items.
Classification of the unified remote within the heading for
parts of T.V. receivers combined with other articles is also
supported by the fact that unified remotes are marketed and sold
with T.V. receivers. Additionally, they are not sold separately
or with VCRs or audio equipment.
HOLDING:
The remote control apparatus in question are classifiable
within subheading 8529.90.35, HTSUSA, which provides for parts
used solely or principally with the apparatus of heading 8528,
dutiable 3.7 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division