CLA-2 CO:R:C:M 950126 DWS
District Director of Customs
511 N.W. Broadway
Federal Building
Portland, OR 97209
RE: Control Console and Input/Output Cards for Grecon Spark
Extinguishing System; Section XVI, Note 2(a); GRI 2(a);
Protest No. 2904-91-000109
Dear Sir:
This is our response on Application for Further Review of
Protest No. 2904-91-000109, dated July 22, 1991, concerning your
action in classifying and assessing duty on control consoles and
input/output cards for Grecon spark extinguishing systems under
the Harmonized Tariff Schedule of the United States Annotated
(HTSUSA).
FACTS:
The merchandise is used in Grecon spark extinguishing
systems. These systems are used in sawmills to detect and
extinguish fires in sawdust piles. The control console receives
and processes signals from sensors, and automatically activates
countermeasures. The input and output cards are actually part of
the control console. These cards allow data to be processed
through the control console. The input card is a means of
inserting information and the output card is a means of
extracting information. The input/output cards are integral to
the operation of the control console. It appears that, at the
time of importation, the cards have not been installed into the
control console. The above merchandise is imported separately
from the rest of the spark extinguishing system.
ISSUE:
What is the classification of the control console and
input/output cards under the HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification is determined
according to the terms of the headings and any relative chapter
or section notes.
The merchandise was entered under subheading 8424.90.05,
HTSUSA, which provides for: "[p]arts: [o]f fire extinguishers."
However, the merchandise was liquidated under 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."
For classification purposes, because the input/output cards
have not been installed into the control console, the
merchandise is deemed to be unassembled. In dealing with
unassembled goods, GRI 2(a) must be examined. It provides that:
[a]ny reference in a heading to an article shall be taken to
include a reference to that article incomplete or
unfinished, provided that, as entered, the incomplete or
unfinished article has the essential character of the
complete or finished article. It shall also include a
reference to that article complete or finished (or falling
to be classified as complete or finished by virtue of this
rule), entered unassembled or disassembled.
Section XVI, Note 2(a), HTSUSA, provides that:
[p]arts which are goods included in any of the headings of
chapters 84 and 85 (other than headings 8485 and 8548) are
in all cases to be classified in their respective headings.
The control console and the input/output cards, although
unassembled at the time of importation, definitely have the
essential character of a complete control console under GRI 2(a).
Therefore, the merchandise together is specifically provided for
as a "control console" in subheading 8537.10.00, HTSUSA.
Accordingly, under Section XVI, Note 2(a), HTSUSA, the
merchandise is excluded from classification under subheading
8424.90.05, HTSUSA.
HOLDING:
The control console and input/output cards are classifiable
under subheading 8537.10.00, HTSUSA. The protest should be
denied in full. A copy of this decision should be attached to
the Customs Form 19 and mailed to the protestant as part of the
notice of action on the protest.
Sincerely,
John Durant, Director
Commercial Rulings Division