CLA-2 CO:R:C:M 952293 DWS
Ms. Ruth Maness
Burlington Air Imports
P.O. Box 59943
Oklahoma City, OK
73159-0043
RE: Revocation of HQ 088599, HQ 085355, and HQ 087108;
Infrared Universal Remote Controller; Control Panel;
Explanatory Note 85.37; Section XVI, Note 2(a); Heading 8529
Dear Ms. Maness:
This is in response to your letters of July 2, 1992, and of
July 20, 1992, on behalf of Jasco Products, Inc., concerning the
classification of universal remote controllers under the
Harmonized Tariff Schedule of the United States (HTSUS).
FACTS:
The merchandise consists of infrared universal remote
controllers, model nos. 8257, 8253, 8254, and 8263, for use with
televisions, video cassette recorders (VCR's), cable boxes, and
compact disc (CD) players. The controllers are pre-programmed
for use with various brands of televisions, VCR's, and CD
players. When a code number is entered into one of the
controllers, it activates the necessary program to operate a
particular apparatus. The controllers are intended to replace
individual remotes which may have become lost or damaged, or to
replace those which are capable of limited control of the above
described devices.
ISSUE:
Whether the controllers are classifiable under heading 8537,
HTSUS, 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
electrical control or the distribution of electricity . . .", or
under heading 8529, HTSUS, which provides for: "[p]arts suitable
for use solely or principally with the apparatus of headings 8525
to 8528"?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification is determined
according to the terms of the headings and any relative section
or chapter notes.
In understanding the language of the HTSUS, the Harmonized
Commodity Description and Coding System Explanatory Notes may be
utilized. The Explanatory Notes, although not dispositive, are
to be used to determine the proper interpretation of the HTSUS.
54 Fed. Reg. 35127, 35128 (August 23, 1989). In part,
Explanatory Note 85.37 (p. 1391), HTSUS, 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, regulators, rheostats, or luminous
circuit diagrams.
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 assemblies of several of the articles cited in the
text of this heading.
It is our position that the subject controllers are
classifiable under heading 8537, HTSUS. The controllers function
in a manner similar to the control panel located within the
receiver of a television, VCR, or CD player. The controllers can
turn a receiver on or off, they can adjust volume, and they can
switch channels. One of the only substantive differences in
function between a control panel within a receiver and the
subject controllers is that the controllers are operational from
a remote area. Consequently, we find that the subject
controllers are specifically described under heading 8537, HTSUS.
Section XVI, note 2(a), HTSUS, states that:
[p]arts which are goods included in any of the headings of
chapters 84 and 85 (other than headings 8485 and 8548) are
in all cases to be classified in their respective headings.
Because the controllers are specifically described under
heading 8537, HTSUS, under section XVI, note 2(a), HTSUS, they
cannot be classifiable as parts under heading 8529, HTSUS.
HOLDING:
The infrared universal remote controllers are classifiable
under subheading 8537.10.00, HTSUS, 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 electrical control or the
distribution of electricity . . .: [f]or a voltage not exceeding
1,000 V." The general, column one rate of duty is 5.3 percent.
EFFECT ON OTHER RULINGS
HQ 088599, dated May 2, 1991, HQ 085355, dated January 4,
1990, and HQ 087108, dated August 29, 1990, dealt with the
classification of remote controllers similar to the models now
under consideration. In those rulings, the controllers were held
to be classifiable under heading 8529, HTSUS. Based upon the
reasoning in this ruling, those three rulings will be revoked in
full.
Sincerely,
John Durant, Director
Commercial Rulings Division