CLA-2 RR:TC:MM 958451 JAS
Mary E. Gill, Esq.
AT&T
Guilford Center 1 - 3A10
P. O. 25000
Greensboro, NC 27420
RE: Switch Assembly; Rubber Dialpad, Rubberized Domes for
Making Connections to Printed Wiring Board in Corded
Telephone Sets; Heading 8517, Parts for
Telephone Sets; Apparatus for Electric Control or the
Distribution of Electricity; HQ 958708, HQ 958709,
HQ 958711
Dear Ms. Gill:
In a letter, dated July 28, 1995, you inquire as to the
tariff classification of switch assemblies for corded telephone
sets. Samples were submitted.
FACTS:
Submitted samples of the switch assemblies in issue are
of rubber, in the form of squares, rectangles, strips, or
individual pieces. You state that while the same or similar
technology is used in computer keyboards, calculators and
childrens' games, these samples are used in corded telephones.
The square sample illustrates their method of operation. It is
in the shape of a telephone dialpad and measures 2 « x 2 «
inches. It has twelve (12) raised rubber domes each with a
molded plastic cap with numerals and letters. The assembly is
designed to attach to the surface of the printed wiring board
(PWB) of a corded telephone. As the user depresses a rubber dome
a black carbonized dot of conductive rubber on the underside of
the dome makes contact with the surface of the PWB beneath it.
This joins two ends of the electrical path on the PWB, thus
completing an electric circuit.
You state that by function and design switch assemblies
represented by the samples have two or more of the apparatus of
headings 8535 or 8536 mounted on a board or panel. For this
reason, you maintain they are boards or panels for electric - 2 -
control or the distribution of electricity of the type
classifiable in subheading 8537.10.90, Harmonized Tariff Schedule
of the United States (HTSUS).
The provisions under consideration are as follows:
8517 Electrical apparatus for line telephony
or telegraphy, including
such apparatus for carrier-current line systems; parts thereof:
8517.90 Parts:
Other parts, incorporating printed
circuit assemblies:
8517.90.12 Parts
for telephone sets...8.5 percent
* * * *
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 *
* *:
8537.10 For a voltage not exceeding 1,000
V:
8537.10.90
Other...4.8 percent
ISSUE:
Whether the switch assemblies for corded telephone sets are
parts for tariff purposes; whether they are boards or panels of
heading 8537.
LAW AND ANALYSIS:
Merchandise is classifiable under the Harmonized Tariff
Schedule of the United States (HTSUS) in accordance with the
General Rules of Interpretation (GRIs). GRI 1 states in part
that for legal purposes, classification shall be determined
according to the terms of the headings and any relative section
or chapter notes, and provided the headings or notes do not
require otherwise, according to GRIs 2 through 6.
The Harmonized Commodity Description And Coding System
Explanatory Notes (ENs) constitute the official interpretation of
the Harmonized System. While not legally binding on the
contracting parties, and therefore not dispositive, the ENs
provide a commentary on the scope of each heading of the
Harmonized System and - 3 -
are thus useful in ascertaining the classification of merchandise
under the System. Customs believes the notes should always be
consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (Aug. 23,
1989).
Subject to certain exceptions that are not relevant here,
goods that are identifiable parts of machines or apparatus of
Chapter 84 or Chapter 85 are classifiable in accordance with
Section XVI, Note 2, HTSUS. Nidec Corporation v. United States,
861 F. Supp. 136, aff'd. 68 F. 3d 1333 (1995). Parts which are
goods included in any of the headings of Chapters 84 and 85 are
in all cases to be classified in their respective headings. See
Note 2(a). Other parts, if suitable for use solely or
principally with a particular machine, or with a number of
machines of the same heading, are to be classified with the
machines of that kind. See Note 2(b).
The design of the switch assemblies represented by the
square sample and the rectangular sample suggests that they are
principally, if not solely used with telephone sets. This leads
to a consideration of subheading 8517.90.12. However, relevant
ENs at p. 1391, state that the goods of heading 85.37 consist of
an assembly of apparatus of the kind referred to in headings
85.35 and 85.36 (e.g., switches and fuses) on a board, panel,
console, etc., or mounted in a cabinet, desk, etc., for electric
control or distribution of electricity. The switch assemblies in
the shape of squares, rectangles, strips and individual pieces,
each consist of collapsible protrusions or domes on a rubber pad,
each dome constituting a switch, and each containing a conductive
rubber contact. These switch assemblies meet the description in
heading 8537 as a base equipped with two or more apparatus of
headings 8535 or 8536 (i.e., switches) for electric control or
the distribution of electricity, as required by Section XVI, Note
2(a), HTSUS. HQ 958708, HQ 958709 and HQ 958711, each dated
February 6, 1996, are in accord.
HOLDING:
Under the authority of GRI 1, the switch assemblies for
corded telephone sets, in the form of squares, rectangles, strips
and individual pieces, are provided for in heading 8537. They
are classifiable in subheading 8537.10.90, HTSUS.
Sincerely,
John Durant, Director
Tariff
Classification
Appeals Division