CLA-2 CO:R:C:G 086654 JMH
George M. Keller
Custom Advisory Services, Inc.
1001 Virginia Ave.
Suite 211
Atlanta, Georgia 30354
RE: Module sub-assemblies, control panels
Dear Mr. Keller:
Your February 16, 1990, request for a classification ruling
under the Harmonized Tariff Schedule of the United States
Annotated ("HTSUSA") for certain microassemblies has been
referred to this office for a reply. The request was on behalf
of GEC Automation Projects, Incorporated.
FACTS:
The merchandise in question are module sub-assemblies to be
imported from England. The sub-assemblies have both discrete
passive and active components mounted on an epoxy glass resin
board. The components include diodes, resistors, capacitors and
fuses. The sub-assemblies will be used to control various types
of machinery such as auto plant machinery, steel mill machinery,
electronic surveillance equipment, jail security doors.
Various sizes of the sub-assemblies are to be imported. All
varieties will include the same components.
ISSUE:
Whether the subassemblies are integrated circuits or
microassemblies within heading 8542, HTSUSA, or control panels
within heading 8537, HTSUSA.
LAW AND ANALYSIS:
The classification of merchandise under the HTSUSA is
governed by the General Rules of Interpretation (GRI's). GRI 1,
HTSUSA, states in part that "for legal purposes, classification
-2-
shall be determined according to the terms of the headings and
any relative section or chapter notes and...according to the
following provisions..."
The importer contends that the units are properly classified
within subheading 8542.80.00, HTSUSA, as "Electronic integrated
circuits and microassembies; parts thereof...Other..."
Alternatively, the importer believes that the sub-assemblies are
classified within subheading 8542.90.00, HTSUSA, as "Electronic
integrated circuits and microassembies; parts thereof...Parts..."
Chapter 85, Note 5, HTSUSA is relevant to this
classification. The note states in pertinent part:
For the purposes of headings 8541 and 8542:
(b) "Electronic integrated circuits and
microassemblies" are:
(iii) Microassemblies of the molded module,
micromodule or similar types, consisting of
discrete, active or both active and passive,
components which are combined and
interconnected.
For the classification of the articles defined in this
note, headings 8541 and 8542 shall take precedence over
any other heading in the tariff schedule which might
cover them by reference to, in particular, their
function.
The articles are not parts of integrated circuits since
there are complete integrated circuits in this sub-assembly. Nor
is the article in question a part of a microassembly within
heading 8542 since the articles in question are complete sub-
assemblies. That they are complete, however, does not
necessarily qualify them for classification within heading 8542
as microassemblies.
To better determine what is a "microassembly" within heading
8542, the Explanatory Notes to the HTSUSA must be examined. The
Explanatory Notes, although not dispositive, are to be looked to
for the proper interpretation of the HTSUSA. 54 Fed. Reg. 35127,
35128 (August 23, 1989).
Explanatory Note 85.42 states that heading 8542 "also
excludes assemblies formed by mounting one or more discrete
components on a support formed, for example, by a printed circuit
and assemblies formed by adding to an electronic microcircuit
either one or more other microcircuits of the same or of
-3-
different types or one or more other devices, such as diodes,
transformers, resistors." Explanatory Note 85.42, Harmonized
Commodity and Coding System ("HCDCS"), Vol. 4, p. 1401.
The unit in question has one or more discrete components
attached to a printed circuit type support. Also placed on this
support are other types of devices. Therefore, according to the
Explanatory Note 85.42, the module sub-assembly is not of the
form meant to be included within heading 8542.
It is the opinion of this office that the module sub-
assembly is described by heading 8537, HTSUSA. This heading
provides for the following:
8537 Boards, panels, (including numerical control
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, other than switching
apparatus of heading 8517...
8537.10.00 For a voltage not exceeding 1,000 V...
Headings 8535 and 8536, HTSUSA, describe switches, fuses,
lightning arresters, voltage limiters, surge suppressors, plugs,
junction boxes and other devices or switching or protecting
electrical circuits. The module sub-assembly has two or more of
these type of electrical switching or protecting devices. The
module sub-assemblies are used for the electrical control of
various machines. Therefore, the proper classification for these
items is within subheading 8537.10.00, HTSUSA.
HOLDING:
The GEC Automation Projects, Incorporated module sub-
assemblies are control panels. They are properly classified
under subheading 8537.10.00, HTSUSA, as "Boards, panels,
(including numerical control 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, other than switching apparatus of
heading 8517...For a voltage not exceeding 1,000 V...
Sincerely,
John Durant, Director
Commercial Rulings Division