CLA-2 CO:R:C:G 087774 AJS
Mr. Bill Jerome
Vice President
H.A. & J.L. Wood, Inc.
U.S. Customs Broker
Pembina, North Dakota 58271
RE: Infrared remote controller; Heading 8537; Explanatory Note
85.37; Subheading 8537.10.00; Subheading 8471.99.15; Subheading
8471.92; Explanatory Note 84.71(A); Heading 84.71; Chapter 84,
note 5; heading 8473.
Dear Mr. Jerome:
Your letter of July 13, 1990, requesting a tariff
classification ruling under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA), has been forwarded to this
office for reply.
FACTS:
The article in question is an infrared remote controller.
It is connected by means of cable to the printer port of a
personal computer (PC), a computer monitor, and a video cassette
recorder (VCR). It will be used to control the operation of the
VCR, TV, CD player or any other infrared controllable device upon
receiving the proper codes from the PC. It is claimed that the
controller will be used mainly for computer programming
operations.
The subject controller consists of essentially two portions.
The first is a universal type remote which memorizes the infrared
codes of other remotes (TV, VCR and CD player). The second
portion allows the controller to accept signals from the printer
port of a PC so that it can simulate the key presses of the
remote, switch the monitor between computer and video images,
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detect if the VCR is producing a video signal or not, and detect
certain positions on the VCR tape while it is playing.
ISSUE:
Whether the subject controller is properly classifiable
within heading 8471, HTSUSA, which provides for automatic data
processing machines and units thereof; or classifiable within
heading 8537, HTSUSA, which provides for "[b]oards, 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 . . . "; or classifiable within heading 8473,
HTSUSA, which provides for parts and accessories suitable for use
solely or principally with the machines of headings 8469 to 8472.
LAW AND ANALYSIS:
Heading 8537, HTSUSA, provides for boards, panels and other
bases equipped with two or more switches or fuses for electric
control or the distribution of electricity. These devices
consist of an assembly of apparatus of headings 8535 or 8536 on a
board, panel, console, etc., or mounted in a cabinet, desk, etc.
Explanatory Note (EN) 85.37. The 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 several of the articles cited in the text of this
heading. EN 85.37. The subject controller satisfies the terms
of this heading. It is used to control various operations of a
PC, monitor, VCR or other infrared controllable device by
transferring signals between these devices so that they may be
used in conjunction with one another. More specifically, the
controller satisfies the terms of subheading 8537.10.00, HTSUSA,
which provides for the devices of heading 8537, HTSUSA, for a
voltage not exceeding 1,000 V.
Subheading 8471.99.15, HTSUSA, provides for control and
adapter units. You argue that the subject controller is
classifiable within this subheading. These units effect the
interconnection of the central processing unit to other digital
data processing machines, or to groups of input or output units
which may comprise visual display units, remote terminals, etc.
EN 84.71 (D)(4). The controller does not satisfy the terms of
this subheading. It is a device for controlling the operation
of a PC, monitor, VCR and other non data processing type
apparatus. Accordingly, the controller is not properly
classifiable within this subheading.
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Subheading 8471.92, HTSUSA, provides for input or output
units. You additionally argue that the subject controller is
properly classifiable as an input/output unit. An input unit
receives input data and converts it into signals which can be
processed by a digital data processing machine. EN 84.71 (A)(2).
An output unit converts signals provided by a digital data
processing machine into intelligible form (printed text, graphs,
displays, etc.) or into coded data for further use (processing,
control, etc.). EN 84.71 (A)(2). As stated previously, the
subject device controls the operation of a PC, monitor, VCR, and
other non data processing devices. This type of device does not
satisfy the description of an input/output unit. It does not
receive and convert data for processing, nor convert signals
provided by an ADP machine into intelligible form or coded data
for further use. Thus, the controller is also not properly
classifiable with this subheading.
The exclusion of the subject controller from heading 8471 is
also supported by relative chapter notes. They state that
heading 8471, HTSUSA, does not cover machines which work in
conjunction with an ADP machine and perform a specific function.
Chapter 84, note 5. Such machines are classified in the headings
appropriate to their respective function. Chapter 84, note 5.
The subject controller satisfies the requirements of this legal
note. It works in conjunction with a PC and performs a specific
function described within heading 8537, HTSUSA. Accordingly, the
subject controller is not covered by heading 8471, HTSUSA.
Heading 8473, HTSUSA, provides for parts and accessories
suitable for use solely or principally with the machines of
headings 8469 to 8472. The subject controller also does not
satisfy the terms of this heading. It is used principally with a
PC, VCR and computer monitor. A VCR is not a machine of any one
of these headings, but a machine of heading 8521, HTSUSA. There-
fore, the subject remote can not be classified within this
heading.
HOLDING:
The subject controller is properly classifiable within
subheading 8537.10.00, HTSUSA, which provides for "[b]oards,
panels . . . 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."
Merchandise classifiable within this subheading are currently
dutiable at the General Column 1 rate of 5.3 percent ad valorem.
It is claimed that the controller is made in Canada. Goods
originating in the territory of Canada, within the meaning of
General Note 3 (c)(vii)(B), are eligible for treatment under the
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United States-Canada Free-Trade Agreement (CA). If eligible for
special treatment under the CA, merchandise classifiable within
subheading 8537.10.00, HTSUSA, is currently dutiable at the
Special Column 1 rate of 2.1 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division