CLA-2 CO:R:C:M 088599 AJS
Ms. Ruth Maness
Attorney in fact
Burlington Air Imports
P.O. Box 59943
Oklahoma City, Oklahoma
73159-0043
RE: Universal remote control device; Subheading 8529.90.35;
Heading 8537; Subheading 8526.92.00; HQ 085355; HQ 087108; HQ
087774.
Dear Ms. Maness:
Your undated letter requesting a tariff classification of
the 1 Control IV Universal Remote (1-C-IV) has been forwarded to
this office for reply.
FACTS:
The 1-C-IV is an infrared remote control device imported and
sold separately. It is capable of operating a video cassette
recorder (VCR), compact disc (CD) player, cable box or television
(TV) receiver. It is pre-programmed for use with various brands
of TVs, VCRs, CD players etc. When a code number is entered into
the 1-C-IV, it activates the necessary program to operate a
particular apparatus. The 1-C-IV is intended to replace
individual remotes which previously controlled only a few of the
above devices, or lost or broken remotes.
ISSUE:
Whether the 1-C-IV is properly classifiable within heading
8537, Harmonized Tariff Schedule of the United States Annotated
(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 8526, HTSUSA, which provides
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for radio remote control apparatus; or classifiable within
heading 8529, 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."
LAW AND ANALYSIS:
In HQ 085355 (01/04/90) (copy attached) and its reconsider-
ation in HQ 087108 (08/29/90), Customs classified a unified
infrared remote control device within subheading 8529.90.35,
HTSUSA. In HQ 085355, the device was used to operate a T.V.
receiver, VCR and related audio components. The 1-C-IV is used
to operate a VCR, T.V. receiver, CD player or cable box. We are
of the opinion that these devices are similar and classified in
the same manner. Accordingly, the 1-C-IV is classifiable within
subheading 8529.90.35, HTSUSA, which provides for parts of
television apparatus.
In HQ 087774 (03/13/91), a device which partially consisted
of a universal remote controller was held to be classified within
subheading 8537.10.00, HTSUSA. The difference between that
device and the one under consideration is that it also could
accept signals from a computer printer, switch a computer
monitor between computer and video images, detect if a VCR was
producing a video signal or not, and detect certain positions on
a VCR tape. That device satisfied the terms of heading 8537,
HTSUSA, because it was used to control various operations of a
PC, monitor, VCR and other infrared controllable devices by
transferring signals between these devices so that they could be
used in conjunction with one another. For these reasons, it is
our view that these two devices are not similarly classifiable
merchandise.
The fact that the 1-C-IV is imported separately, instead of
with a television receivers, does not precluded it from
classification within subheading 8529.90.35, HTSUSA. In HQ
085355, we viewed the fact that the vast majority of those
devices are sold with a T.V. receiver as evidence that the
devices are used solely or principally with a T.V. receiver.
Despite the absence of this fact in this instance, we continue to
view the 1-C-IV as a device which is suitable for use solely or
principally with the apparatus of heading 8525 to 8528. This
factor is the determinative one for the purposes of classifi-
cation within subheading 8529.90.35, HTSUSA.
You argue that the 1-C-IV is classifiable within subheading
8526.92.00, HTSUSA, which provides for radio remote control
apparatus. The subject article does not satisfy the terms of
this subheading. It is an infrared remote control device, and
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not a radio remote control device. Therefore, the 1-C-IV is not
properly classifiable within subheading 8526.92.00, HTSUSA.
HOLDING:
The 1-C-IV is classifiable within subheading 8529.90.35,
HTSUSA, which provides for parts suitable for use solely or
principally with the apparatus of headings 8525 to 8528,
currently dutiable at the rate of 3.7 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division
Attachments