CLA-2 CO:R:C:G 087108 MBR
TARIFF NO: 8529.90.35
Chief, National Import Specialist Branch 1
U.S. Customs Service
Suite 716
6 World Trade Center
New York, New York 10048-0945
RE: Reconsideration of HQ 085355, dated January 4, 1990,
regarding infrared remote control apparatus for television, VCR,
and audio components
Dear Mr. Slomovitz:
This is our response to your memorandum of August 14, 1989,
requesting reconsideration of HQ 085355, dated January 4, 1990,
regarding the tariff classification of infrared remote control
apparatus for television, VCR, and audio components, under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA).
FACTS:
The articles in question are infrared remote control
apparatus. One type is used only with a television (T.V.),
another type is used with both a T.V. and video cassette
recorder (VCR), and the last device is used with a T.V., VCR and
audio components (i.e., AM/FM radio, phonograph, tape player,
compact disk player, etc.).
ISSUE:
Whether the articles in question are properly classifiable
within subheading 8529.90.35, HTSUSA, which provides for "[p]arts
suitable for use solely or principally with the apparatus of
headings 8525 to 8528: [o]ther: [o]f television apparatus:
[o]ther."; or within subheading 8537.10.00, HTSUSA, which
provides for "[b]oards, 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 . . . [f]or a voltage not exceeding 1,000 V."
LAW AND ANALYSIS
Classification of merchandise under the HTSUSA is governed
by the General Rules of Interpretation (GRI's). GRI 1 provides
that classification is determined first in accordance with the
terms of the headings of the tariff and any relative section or
chapter notes.
You argue that infrared remote control devices for
televisions, VCR, etc., are properly classifiable under heading
8537, HTSUSA, 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 electric control or the distribution of electricity..."
The Harmonized Commodity Description and Coding System
Explanatory Note (EN) to heading 85.37 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, voltage regulators,
rheostats or luminous circuit diagrams." In addition, EN 85.17
states "[t]he 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."
The instant infrared remote control devices are not on a
board, panel, or console, nor are they mounted in a cabinet or
desk nor do they incorporate meters, transformers, valves,
voltage regulators, rheostats or luminous circuit diagrams nor
should they be considered "switchboards." Therefore, the instant
merchandise is not classifiable under heading 8537, HTSUSA.
Furthermore, it is worthy of note that a provision for
"other electrical apparatus for making or breaking electrical
circuits" has been held not a specific provision for jacks, which
were held classifiable as parts of radio reception apparatus.
See United States v. General Electric Co., 58 CCPA 152, C.A.D.
1021, 441 F.2d 1186 (1971).
HQ 067433 ruled that T.V. remote control apparatus were
classifiable under the TSUS item for T.V. apparatus. We agree
with your assertion that the HTSUSA does not contain a similar
provision for T.V. apparatus. However, as we stated in HQ
085355, heading 8529 provides for parts suitable for use solely
or principally with the apparatus of heading 8528 (i.e. T.V.
receivers). There can be no question that a television remote
control device is used solely or principally with the apparatus
of heading 8528.
Additionally, you argue that a remote control T.V. may be
used without the remote control device, therefore, the remote
control device cannot be considered a "part." However, this fact
alone does not exclude classification of a remote control device
under the provision for parts suitable for use solely or
principally with the apparatus of heading 8528 (i.e. television
receivers). The Court of Customs and Patent Appeals has held
that an auxiliary device can be considered a part of the article
for which it was designed and intended for use, even if the
article could be used with or without the auxiliary device. See
Trans Atlantic Company v. United States, 48 CCPA 30, C.A.D. 758
(1960).
Heading 8528, HTSUSA, provides for "[t]elevision receivers
. . . whether or not combined, in the same housing, with radio-
broadcasting receivers or sound or video recording or reproducing
apparatus." The second remote control apparatus (combined
remote) at issue is used with both a remote control television
receiver and video recording and reproducing apparatus. Once
again, each of these items can also be used without this remote.
However, this fact does not mean that this type of remote cannot
classified as a part, based on Trans Atlantic.
The combined remote is used solely with a remote control
T.V. receiver and VCR. The VCR functions in conjunction with the
T.V. receiver, and without the receiver the VCR would not be able
to reproduce or record video images. Therefore, based on Trans
Atlantic, it is our opinion that the combined T.V./VCR remote
control device is classifiable as a part within the meaning of
heading 8529.
The final remote control device (unified remote) is designed
to control a T.V. receiver, VCR and audio components. As stated
previously, heading 8528 basically provides for T.V. receivers
which can also be combined with radio receivers, VCRs and audio
components. Classification of the unified remote within the
heading for parts of T.V. receivers combined with other articles
is supported by the fact that unified remotes are marketed and
sold with T.V. receivers. Additionally, they are not sold
separately or with VCRs or audio equipment. Therefore, a unified
remote is classifiable as a part of a remote control T.V.
receiver combined with these other items.
It is important to note that in Ideal Toy Corporation v.
United States, 58 CCPA 9, C.A.D. 996, 443 F.2d 801 (1970), the
court stated:
The nature, function, and purpose of an item in relation to
the article to which it is attached or designed to serve
determines whether the item constitutes a part of the
article...(p.13)(emphasis added)
Therefore, in every case, where the issue arises as to
whether or not an article can be considered a "part," an
independent analysis must be made as to the nature, function, and
purpose of an item in relation to the article to which it is
attached or designed to serve.
HOLDING:
The remote control apparatus in question are classifiable
within subheading 8529.90.35, HTSUSA, which provides for parts
used solely or principally with the apparatus of heading 8528,
dutiable 3.7 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division