CO:R:C:M 088297 AJS
Mr. Raul J. Roch
Trans-Union Customs Service, Inc.
LAX Office
P.O. Box 90794
Los Angeles, CA 90009
RE: Magnetic door contacts; spacer; Subheading 8536.90.00;
Subheading 8547.20.00; Subheading 8531.90.00; Section XVI, Note
2(a).
Dear Mr. Roch:
Your letter of October 10, 1990, requesting a tariff
classification under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), regarding certain components of
security systems has been forwarded to this office for reply.
FACTS:
The subject articles are magnetic door contacts and spacers
which are used in security systems. The door contacts come with
or without wire leads. The spacer is made of plastic.
The door contacts serve as electrical contacts in the
security system. They contain no circuitry which would enable
them to provide any electric sound or signaling. Upon an
intrusion, the contacts send an electrical signal to a relay
which in turn activates an alarm.
The spacer is a rectangularly shaped plastic article which
possesses a hole on each end. It is sold as an accessory of an
alarm system. The spacers act as an insulating buffer between
electrically conductive devices.
-2-
ISSUE:
Whether the subject magnetic door contacts are properly
classifiable within subheading 8536.90.00, HTSUSA, which provides
for "[e]lectrical apparatus for switching or protecting elec-
trical circuits, or for making connections to or in electrical
circuits (for example, switches, relays, fuses, surge suppres-
sors, plugs, sockets, lamp-holders, junction boxes), for a
voltage not exceeding 1,000 V: [o]ther apparatus."; or classifi-
able within subheading 8531.90.00, HTSUSA, which provides for
"[e]lectric sound or visual signalling apparatus (for example,
bells, sirens, indicator panels, burglar or fire alarms) . . .
parts thereof."
Whether the subject spacer is properly classifiable within
subheading 8547.20.00, HTSUSA, which provides for "[i]nsulated
fittings for electrical machines, appliances or equipment, being
fittings wholly of insulating material apart from any minor
components of metal . . . incorporated during molding solely for
the purposes of assembly . . . [i]nsulated fittings of plastic.";
or also classifiable within subheading 8531.90.00, HTSUSA.
LAW AND ANALYSIS:
Heading 8536, HTSUSA, provides for electrical apparatus for
making connections to or in electrical circuits. The subject
door contacts satisfy the terms of this heading. When activated
by an intrusion, the contacts send an electrical signal to a
relay which in turn activates an alarm. More specifically, the
contacts are provided for within subheading 8536.90.00, HTSUSA,
as other apparatus for making connections to or in electrical
circuits.
Heading 8547, HTSUSA, provides for insulated fittings for
electrical machines, appliances or equipment. The subject spacer
satisfies the terms of this heading. It is used as an insulative
buffer between electrically conductive devices. Subheading
8547.20.00, HTSUSA, provides for insulating fittings of plastics.
The subject spacer satisfies this description. It is a
rectangularly shaped plastic fitting. Accordingly, the spacer is
properly classifiable within subheading 8547.20.00, HTSUSA.
Parts which are goods included in any of the headings of
chapter 85 are in all cases to be classified in their respective
heading. Section XVI, note 2(a). It is stated that the subject
articles will be used as parts of security systems. However, the
subject articles are included within two respective headings of
chapter 85. Accordingly, the subject contacts and spacer are
precluded from classification as a part of a security system by
the operation of the above legal note.
-3-
HOLDING:
The subject door contacts are properly classifiable within
subheading 8536.90.00, HTSUSA, which provides for electrical
apparatus for making connections to or in electrical circuits for
a voltage not exceeding 1,000 V, dutiable at the rate of 5.3
percent ad valorem.
The subject spacer is properly classifiable within
subheading 8547.20.00, HTSUSA, which provides for insulated
fittings of plastic, dutiable at the rate of 3.7 percent ad
valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division