CLA-2 RR:CR:GC 964400 GOB
Acer America Corporation
Attn.: Mike Boucher
2641 Orchard Parkway
San Jose, CA 95134
RE: Riser Slot Boards; HQ 957719 revoked
Dear Mr. Boucher:
This letter is with respect to HQ 957719, issued to the District Director of Customs, San Francisco, on July 26, 1995, regarding Protest 2809-94-101505 which you filed with respect to the classification, under the Harmonized Tariff Schedule of the United States (“HTSUS”), of certain ISA riser slot boards. We have reviewed the classification decision in HQ 957719 and have determined that it is incorrect. This ruling sets forth the correct classification. This ruling does not affect the disposition of Protest 2809-94-101505, which is final.
Pursuant to section 625(c), Tariff Act of 1930 (19 U.S.C. 1625(c)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993), notice of the proposed revocation of HQ 957719, as described below, was published in the Customs Bulletin on November 7, 2001. No comments were received in response to the notice.
FACTS:
In HQ 957719, the riser slot boards were described as follows:
The subject merchandise is the ISA Riser slot boards, model PZ250DB ("Riser slot boards"), which consists of capacitors, resistors, and slot boards mounted on a printed circuit board. The Riser slot boards plug into motherboards of automatic data processing (ADP) units to provide slots for expansion boards (memory, fax/modem, game cards, etc.), which are inserted to upgrade system performance or add capability. According to the information provided, the capacitors and resistors were produced by methods other than a printing process or "film circuit" technique.
In HQ 957719 we classified the ISA Riser slot boards in subheading 8473.30.50, HTSUS, as: “Parts and accessories . . . suitable for use solely or principally with machines of headings 8469 to 8472: . . . Parts and accessories of the machines of heading 8471: Not incorporating a cathode-ray tube: . . . Other.”
ISSUE:
What is the tariff classification of riser slot boards?
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (“GRI’s”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI’s may then be applied.
The Harmonized Commodity Description and Coding System Explanatory Notes (“EN’s”) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the EN’s provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80.
The HTSUS provisions under consideration are as follows:
8473 Parts and accessories . . . suitable for use solely or principally with machines of headings 8469 to 8472:
8473.30 Parts and accessories of the machines of heading 8471:
Not incorporating a cathode-ray tube:
8473.30.50 Other
* * * * * *
8537 Boards, 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, including those incorporating instruments or apparatus of chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517:
8537.10 For a voltage not exceeding 1,000 V:
8537.10.90 Other.
In HQ 957719, we stated that “[b]ecause the Riser slot boards contain discrete components, classification under either heading 8536 or 8537, HTSUS, is precluded.” We now believe that the fact that the riser slot boards contain discrete components is not a basis for excluding them from heading 8536 or 8537, HTSUS.
Note 2(a) to Section XVI, HTSUS, provides as follows:
Subject to note 1 to this section, note 1 to chapter 84 and to note 1 to chapter 85, parts of machines (not being parts of the articles of heading 8484, 8544, 8545, 8546 or 8547) are to be classified according to the following rules:
(a) Parts which are goods included in any of the headings of chapters 84 and 85 (other than headings 8409, 8431, 8448, 8466, 8473, 8485, 8503, 8522, 8529, 8538 and 8548) are in all cases to be classified in their respective headings;
The General Explanatory Notes to Section XVI ((II) Parts) provide in pertinent part:
The above rules do not apply to parts which in themselves constitute an article covered by a heading of this section (other than headings 84.85 and 85.48); these are in all cases classified in their own appropriate heading even if specially designed to work as part of a specific machine. This applies in particular to:
. . .
(13) Boards, panels, consoles, desks, cabinets and other apparatus for electric control or the distribution of electricity (heading 85.37).
[Emphasis in original.]
In NY 880138 dated November 19, 1992, Customs classified the following goods in subheading 8537.10.00, HTSUS:
. . . passive backplane boards that operate basically as a connector between other boards inside of an industrial chassis. Once installed into a chassis, other boards are plugged into its connector slots, and the passive backplane allows signals to travel from one board to another. The board does not contain a CPU or other discrete components.
Pursuant to Note 2(a) to Section XVI, if the riser slot boards are a good included in any of the headings of Section 84 or 85 (with certain exceptions), they are to be classified in that heading. Therefore, if the riser slot boards are a good of heading 8537, HTSUS, they are classifiable in that heading, and not in heading 8473 as parts and accessories suitable for use solely or principally with machines of headings 8469 to 8472. After a careful consideration, we find that the riser slot boards are boards equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity. The discrete components contribute to these functions. Accordingly, they are classified in subheading 8537.10.90, HTSUS, as: “Boards, 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, including those incorporating instruments or apparatus of chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517: For a voltage not exceeding 1,000 V: . . . Other.”
HOLDING:
The Riser slot boards are classified in subheading 8537.10.90, HTSUS, as: “Boards, 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, including those incorporating instruments or apparatus of chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517: For a voltage not exceeding 1,000 V: . . . Other.”
EFFECT ON OTHER RULINGS:
HQ 957719 is revoked. In accordance with 19 U.S.C. 1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin.
Sincerely,
John Durant, Director
Commercial Rulings Division