CLA–2 RR:CTF:TCM 967961 KSH
Ms. Melissa Hoffman
Ericsson, Inc.
6300 Legacy Drive
Plano, TX 75024
RE: Revocation of New York Ruling Letter (NY) R00933, dated October 18,
2004; Classification of a radiotelephony base station cabinet.
Dear Ms. Hoffman:
This is in response to your letter of October 3, 2005, in which you request
reconsideration of New York Ruling Letter (NY) R00933, issued on October 18, 2004, concerning the classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of a radiotelephony base station cabinet. The radiotelephony base station cabinet was classified in subheading 9403.10.0040, HTSUSA, which provides for: “Other furniture and parts thereof: Metal furniture of a kind used in offices, Other.’’ You assert that the radio-telephony base station cabinet is classified in subheading 8529.90.8600, HTSUSA, which provides for: “Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528: Other: Other parts of articles of headings 8525 and 8527, except parts of cellular telephones: Other.” At your request, CBP has reviewed the classification of this item and has determined that the cited ruling is in error.
FACTS:
The unequipped metal cabinets, part numbers BFM 901 042/3 and BFM 901 042/4 contain an empty rack and are made up of doors, mounting sets, earthing set, nuts, screws and angle bars. The cabinets are designed for placement outdoors and are designed to meet demands for disturbance immunity, heat dissipation, flexibility of layout and maintainability. The cabinets are used to house all of the necessary radiotelephonic equipment necessary for cellular phones to operate. The cabinet will be located outdoors on the roofs of buildings to provide the necessary signal generation, amplification and networking necessary for radiotelephonic communications.
ISSUE:
Whether the radiotelephonic base station cabinet is classified in heading 9403, HTSUSA, or in heading 8529, HTSUSA.
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the General
Rules of Interpretation (GRI). GRI 1 provides that classification 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 may then be applied.
The Harmonized Commodity Description and Coding System Explanatory Notes (EN), constitute the official interpretation at the international level. While neither legally binding nor dispositive, the EN provide a commentary on the scope of each heading of the HTSUSA and are generally indicative of the proper interpretation of the headings. It is Customs and Border Protections’ (CBP) practice to follow, whenever possible, the terms of the ENs when interpreting the HTSUSA. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
Note 1(g) to Chapter 94, HTSUS states in pertinent part:
This chapter does not cover: …
(g) Furniture specially designed as part of apparatus … of headings
8525 to 8528 (heading 8529).
Therefore, it must be determined if the article in question is a piece of furniture specially designed for apparatus of heading 8525 to 8528, HTSUS.
Heading 8525, HTSUS, covers: Transmission apparatus for radiotelephony, radiotelegraphy, radiobroadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras; still image video cameras or other video camera recorders; digital cameras.
Heading 8529, HTSUS, provides for “[p]arts suitable for use solely or principally with the apparatus of headings 85.25 to 85.28.”
The E.N. to heading 8529, HTSUS, provides in relevant part:
Subject to the general provisions regarding the classification of parts (see the General Explanatory Note to Section XVI), this heading covers parts of the apparatus of the four preceding headings. The range of parts classified here includes :
(3) Cases and cabinets specialised to receive the apparatus of headings 85.25 to 85.28.
Based upon the internal design schematics of the cabinet and exterior design of the cabinet which allow it to be located outdoors on the roofs of buildings to provide the necessary signal generation, amplification and networking necessary for radiotelephonic communications, the radiotelephony base station cabinet is clearly intended to house cellular telephone equipment. Radiotelephony equipment is classified in heading 8525, HTSUS. See HQ 962909, dated May 20, 2000. As such it is principally used with the apparatus of heading 8525, HTSUS. Note 1(g) to Chapter 94, HTSUS, excludes furniture specially designed as part of apparatus … of headings 8525 to 8528 (heading 8529). Accordingly, pursuant to GRI 1, the radiotelephony base station cabinet is classified in heading 8529, HTSUS. It is specifically provided for in subheading 8529.90.8600, HTSUS.
HOLDING:
The radiotelephony switching base cabinet is classified in heading 8529, HTSUS. It is specifically provided for in subheading 8529.90.8600, HTSUS, which provides for ‘‘Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528: Other parts of articles of headings 8525 and 8527, except parts of cellular telephones: Other.’’ The column one, general rate of duty is free.
EFFECT ON OTHER RULINGS:
NY R00933, dated October 18, 2004, is hereby revoked.
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division