CLA-2 RR:CR:GC 964533 JAS
Mr. Robert J. Resetar
Porsche Cars North America, Inc.
980 Hammond Drive, Suite 1000
Atlanta, GA 30328
RE: HQ 963621 Revoked; Wiper Switch and Motor Vehicle Steering
Column Switch
Dear Mr. Resetar:
In HQ 963621, which we issued to you on August 31, 2000, a wiper switch and a steering column switch for motor vehicles were held to be classifiable in subheading 8536.50.90, Harmonized Tariff Schedule of the United States (HTSUS), as electrical apparatus for switching or protecting electrical circuits for a voltage not exceeding 1,000 V.
HQ 963621 effectively revoked two rulings on the merchandise,
NY E81997 and NY E81998, both of which the Director of Customs National Commodity Specialist Division, New York, issued to you on June 16, 1999. These rulings had classified the merchandise in subheading 8708.99.80, Harmonized Tariff Schedule of the United States (HTSUS), as other parts and accessories of motor vehicles.
Subsequent to issuing HQ 963621, additional information brought to our attention has led us to conclude that the classification expressed in that decision is incorrect. The facts remain as stated in HQ 963621; however, the law and analysis hereinafter set forth, requires a different conclusion. We regret the delay in resolving the matter.
- 2 -
FACTS:
The article in NY E81997 is a wiper switch mounted on the steering column of a motor vehicle. It consists of a single lever that, depending on which way it is toggled, controls the speed of the windshield wipers and also engages the washer fluid pump to spray cleaner onto the windshield. The article in
NY E81998 is a 3-in-1 switch mounted on the steering column behind the steering wheel of a motor vehicle. It incorporates three individual levers mounted together, each consisting of a windshield wiper speed switch, a cruise control on/off/setting switch, and a turn signal and high/low headlight switch.
The HTSUS provisions under consideration are as follows:
Electrical apparatus for switching or protecting electrical circuits or for making connections to or in electrical circuits…for a voltage not exceeding
1,000 V:
8536.50 Other switches:
Other
* * * *
8537 …other bases, equipped with two or more apparatus of heading 8536 or 8537, for electric control or the distribution of electricity…:
8537.10 For a voltage not exceeding 1,000 V:
8537.10.90 Other
- 3 -
* * * *
8708 Parts and accessories of the motor vehicles of headings 8701 to 8705:
Other parts and accessories of bodies (including cabs):
8708.29 Other:
8708.99.80 Other
ISSUE:
Whether the wiper switch and the 3-in-1 steering column switch are automotive parts or accessories or electrical apparatus of Chapter 85.
LAW AND ANALYSIS:
Under General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), goods are to be classified 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, the ENs provide a commentary on the scope of each heading of the Harmonized System and are thus useful in ascertaining the classification of merchandise under the System. Customs believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989).
Initially, Section XVI, Note 1(l), HTSUS, excludes articles of Section XVII. Heading 8708, other parts and accessories of motor vehicles, is in Section XVII. But, Section XVII, Note 2(f), HTSUS, excludes from the expressions “parts” and “parts and accessories” electrical machinery and equipment of Chapter 85. So, the question is whether these switches are described by a provision in Chapter 85.
- 4 -
In your two ruling requests, both dated May 27, 1999, from which
NY E81997 and NY E81998 resulted, you cited heading 8537 for possible consideration. The rulings that were issued, however, contained no discussion of that provision. However, in Universal Electronics, Inc. v. United States, (CAFC Slip Op. 96-1345, April 24, 1997), the U.S. Court of Appeals for the Federal Circuit affirmed a decision of the Court of International Trade (Slip Op. 96-48, March 7, 1996), in classifying hand-held remote controls for televisions and stereos as other bases, equipped with two or more apparatus of heading 8536 or 8537, for electric control or the distribution of electricity, in subheading 8537.10.00 (now 10.90), HTSUS. In that case, a user pushing a specified button or switch on the remote completes an electrical circuit. This sends voltage through a microcontroller in the remote to a microcontroller on the television or stereo which, in turn, sends the necessary amount of electricity to effect the channel change. This, in effect, is apparatus containing multiple switches for electric control or the distribution of electricity. We also find that the CAFC decision is in concert with previous Customs rulings, HQ 958711 and HQ 958708, both dated February 6, 1996, and with HQ 958451, dated February 8, 1996. These decisions classified switch assemblies, containing multiple switches in various configurations, used to connect circuits in telephones, computer keyboards, calculators, and children’s games in subheading 8537.10.90, HTSUS.
HQ 963621 included an explanation of why Customs believed heading 8537 did not apply to the wiper switch and the motor vehicle steering column switch. However, in view of Universal Electronics, and the cited rulings, this explanation is incorrect and no longer represents Customs position on this or similar merchandise.
HOLDING:
Under the authority of GRI 1, the wiper switch and the 3-in-1 steering column switch are provided for in heading 8537. They are classifiable in subheading 8537.10.90, HTSUS.
EFFECT ON OTHER RULINGS:
HQ 963621, dated August 31, 2000, is revoked.
Sincerely,
John Durant, Director
Commercial Rulings Division