CLA-2 CO:R:C:M 957143 LTO
Mr. Kevin M. Smith
General Motors Corporation
3044 West Grand Boulevard, Room 15-136
Detroit, Michigan 48202
RE: Remote Keyless Entry; HQ 953013; heading 8525, 8527; EN
85.25, 85.26, 85.27; Section XVI, note 4
Dear Mr. Smith:
This is in response to your letter of October 7, 1994,
requesting the classification of the Remote Keyless Entry under
the Harmonized Tariff Schedule of the United States (HTSUS).
FACTS:
The device in question is referred to as the "Remote Keyless
Entry" (RKE), which is used exclusively in GM motor vehicles.
The RKE uses radio waves to perform several functions, including,
but not limited to, unlocking a vehicle's doors, turning on
lights and releasing the rear trunk lid.
The RKE consists of a receiver assembled in Singapore and
two transmitters assembled in Japan. After assembly, the
receiver and two transmitters have their radio frequencies
programmed to match one another. The matched receiver and
transmitters are taped together, placed in a plastic bag and then
packaged for shipment to the U.S.
ISSUE:
Whether the RKE is classifiable, according to section XVI,
note 4, as radio remote control apparatus under heading 8526,
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 - 2 -
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).
Heading 8526, HTSUS, provides for radio remote control
apparatus. EN 85.26, pg. 1376, states that the heading covers
radio apparatus for the remote control of machines.
In HQ 953013, dated April 15, 1993, Customs classified
transmitters for a similar device, also referred to as a Remote
Keyless Entry, under subheading 8526.92.00, HTSUS, which provides
for other radio remote control apparatus. The transmitters were
used to transmit a radio signal which controlled various
functions in an automobile, such as, the trunks and doors. We
held that the transmitters, when imported by themselves (without
receivers), were covered by heading 8526, HTSUS.
In HQ 953013, we determined that the transmitters were not
classifiable under heading 8525, HTSUS, which provides for
transmission apparatus for radiotelephony, radiotelegraphy,
radiobroadcasting or television. We stated that the transmitters
were not for radiotelephony or radiotelegraphy, as they were not
used for the "transmission of signals (representing speech,
messages or still pictures)," nor were they for television or
radiobroadcasting. See EN 85.25, pg. 1374. Similarly, the RKE
cannot be classified under heading 8525, HTSUS, nor can it be
classified under heading 8527, HTSUS, which provides for
reception apparatus for radiotelphony, radiotelegraphy or
radiobroadcasting. See EN 85.27, pg. 1377.
The RKE at issue consists of a separate receiver and two
transmitters. The RKE's components use radio waves to perform
several functions, including unlocking a vehicle's doors, turning
on lights and releasing the rear trunk lid.
Note 4 to section XVI, HTSUS, provides that:
Where a machine (including a combination of machines)
consists of individual components (whether separate or
interconnected by piping, by transmission devices, by
electric cables or by other devices) intended to
contribute together to a clearly defined function
covered by one of the headings in chapter 84 or - 3 -
chapter 85, then the whole falls to be classified in
the heading appropriate to that function.
The RKE consists of individual components, a receiver and
two transmitters, that contribute together to a clearly defined
function described by heading 8526, HTSUS. Thus, the RKE is a
"functional unit," and the receiver and transmitters are
classifiable together under subheading 8526.92.00, HTSUS.
HOLDING:
The Remote Keyless Entry is classifiable under subheading
8526.92.00, HTSUS, which provides for other radio remote control
apparatus. The corresponding rate of duty for articles of this
subheading is 4.9% ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division