CLA-2 CO:R:C:M 088238 MBR
Mr. Paul S. Anderson
Sonnenberg, Anderson,
O'Donnell & Rodriguez
200 West Adams St., Suite 2625
Chicago, Illinois 60606
RE: Reconsideration of HQ 083674; Control Panel; Microwave Oven
Dear Mr. Anderson:
This is in reply to your letter of November 7, 1990,
requesting reconsideration of HQ 083674, dated June 22, 1989,
regarding classification of microwave oven control panels, under
the Harmonized Tariff Schedule of the United States Annotated
(HTSUSA).
FACTS:
The subject merchandise is a microwave control panel
assembly consisting of a printed circuit board, a digital clock,
and a power supply. These components are mounted on a section of
metal that only extends 1-2" beyond the length of the circuit
board, and is flush with the width of the board.
ISSUE:
What is the classification of a microwave oven control panel
mounted on a section of metal, under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA)?
LAW AND ANALYSIS:
HQ 083674, dated June 22, 1989, classified the subject
merchandise under subheading 8537.10.00, HTSUSA, which provides
for: "[b]oards, panels,..., for the electric control or the
distribution of electricity...: [f]or a voltage not exceeding
1,000 v."
You state that "Digital has no new evidence to offer at this
-2-
time in support of the request for reconsideration." However,
you argue that the United Kingdom and the Government of
Singapore have classified the merchandise under the provision
for parts of microwave ovens. While we make note of that fact,
unfortunately these rulings contain no rationale leading to thier
conclusions, so we are unable to address why their opinions
differ from ours.
You also argue that "legal precedent was improperly applied
and/or construed resulting in an incorrect decision." However,
upon review of your submission and HQ 083674, we disagree with
your conclusion.
You argue that "the metal chassis in its condition as
imported is fundamental to the usage of the microwave oven."
Whereas, in fact, every piece of a microwave oven is "fundamental
to the usage of the microwave oven." However, as we stated in HQ
083674, the piece of metal at issue is not a substantial portion
of the oven, and the essential character of the imported assembly
is clearly that of the control panel. See HQ 084296 (October 10,
1990), HQ 071823 (March 20, 1985), HQ 071563 (March 7, 1985),
and HQ 067551 (February 5, 1982).
Upon review of the facts and law, we find that the instant
microwave oven control panels are properly classifiable under
subheading 8537.10.00, HTSUSA, which provides for: "[b]oards,
panels,..., for the elctric control or the distribution of
electricity...: [f]or a voltage not exceeding 1,000 v."
HOLDING:
The microwave oven control panel, mounted on a section of
metal, is properly classifiable under subheading 8537.10.00,
HTSUSA, which provides for: "[b]oards, panels,..., for the
elctric control or the distribution of electricity...: [f]or a
voltage not exceeding 1,000 v." Headquarters Ruling Letter
083674, dated june 22, 1989, is affirmed.
Sincerely,
John Durant, Director
Commercial Rulings Division