CLA-2 CO:R:C:M 957048 LTO
Ms. Peggy Nguyen
Apple Computer, Inc.
One Infinite Loop
M/S 36-IE
Cupertino, California 95014
RE: Flexible circuit assembly with switches; HQ 955413; heading
8534; EN 85.34; section XVI, note 2; chapter 85, note 4
Dear Ms. Nguyen:
This is in response to your letter of September 7, 1994, to
Customs in New York, requesting the classification of a flexible
circuit assembly under the Harmonized Tariff Schedule of the
United States (HTSUS). Your letter was referred to this office
for a response.
FACTS:
The article in question is referred to as a "flexible
circuit assembly with switches, for PC" (Part 632-0021). It is
used in the manufacture of Apple's Power Book 520 and 540
portable, personal computers (PCs). The assembly consists of a
flexible circuit (tracings in a polyamide material), a strip of
stiffener on at least one end of the assembly, three connectors
and a plastic support. In addition, the assembly has two
switches soldered onto the flexible circuit.
The assembly processes signals and power between the
computer logic board and track pad in the portable PCs. When
assembled, the two switches are positioned under two buttons on
the track pad. The switches initiate the transmission of data
through the flexible circuit when a user depresses the respective
button on the track pad.
- 2 -
ISSUE:
Whether the "flexible circuit assembly with switches, for
PC" is classifiable as a part of automatic data processing (ADP)
machines under heading 8473, HTSUS.
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) to the HTSUS
govern the classification of goods in the tariff schedule. GRI 1
states in pertinent part that "for legal purposes, classification
shall be determined according to the terms of the headings and
any relative section or chapter notes . . . ." The Harmonized
Commodity Description and Coding System Explanatory Notes (EN)
constitute the Customs Co-operation Council's 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 generally indicative of
the proper interpretation of these headings. See T.D. 89-80, 54
Fed. Reg. 35127, 35128 (Aug. 23, 1989).
You contend that the assemblies in question are classifiable
as parts of ADP machines under heading 8473, HTSUS. Note 2 to
section XVI, HTSUS, governs the classification of parts in
chapters 84 and 85. Note 2(a) provides as follows:
(a) Parts which are goods included in any of the headings of chapters 84 and 85 (other than 8485
and 8548) are in all cases to be classified in
their respective headings.
Accordingly, if the assemblies are goods included in any
chapter 84 or 85 heading, they cannot be classified as parts
under heading 8473, HTSUS.
In HQ 955413, issued to you on May 18, 1994, Customs
considered the classification of several flexible circuit
assemblies. We determined that those assemblies consisting of a
flexible printed circuit fitted with non-printed electric
connections at one end, a strip of stiffener, an adhesive strip,
but no additional non-printed elements, were classifiable under
heading 8534, HTSUS. However, those assemblies combined with
thermistors or ferrite beads, elements not obtained during the
printing process, could not be classified under heading 8534,
HTSUS, which provides for printed circuits. See Chapter 85, note
4, HTSUS; EN 85.34, pg. 1386. These assemblies were then
classified as parts of ADP machines under heading 8473, HTSUS.
The assembly in question consists of a flexible circuit, a
strip of stiffener, three connectors and a plastic support. In
addition, the assembly has two switches soldered onto the - 3 -
flexible circuit. As the switches are not obtained during the
printing process, the assembly cannot be classified as a printed
circuit under heading 8534, HTSUS. Moreover, the assembly is not
a "good included" in any other chapter 84 or 85 heading.
The assembly in question is designed and dedicated
exclusively for use as part of Apple's Power Book 520 and 540
portable PCs. The assembly is "solely or principally used" with
the goods of heading 8471, HTSUS, which provides for ADP and
units thereof. Parts of automatic data processing machines,
which are not classifiable according to note 2(a) to section XVI,
are classifiable under heading 8473, HTSUS. Accordingly, the
"flexible circuit assembly with switches, for PC" is
classifiable, according to GRI 1, under subheading 8473.30.10,
HTSUS, which provides for parts of ADP machines; printed circuit
assemblies, other than for power supplies. As the assembly is
classifiable according to GRI 1, it is not necessary to resort to
GRI 3 (composite good).
HOLDING:
The "flexible circuit assembly with switches, for PC" (part
632-0021) is classifiable under subheading 8473.30.10, which
provides for parts of ADP machines; printed circuit assemblies,
other than for power supplies. The corresponding rate of duty
for articles of this subheading is free.
Sincerely,
John Durant, Director
Commercial Rulings Division