CLA-2 RR:TC:MM 959022 LTO
Port Director
U.S. Customs Service
33 Montgomery Street
San Francisco, California 94105
RE: Protest 2809-96-100051; Printed circuit board assembly; HQs
955413, 955908, 957048; NY 880138; headings 8534, 8536; EN 85.34; EN 85.36; EN 85.37; section XVI, note 2(a); chapter 85, note 4 ("printed circuits")
Dear Port Director:
The following is our decision regarding Protest 2809-96-100051, which concerns the classification of printed circuit
board assemblies under the Harmonized Tariff Schedule of the
United States (HTSUS). The subject merchandise was entered on
July 10, 1995, and the entry was liquidated on October 20, 1995.
The protest was timely filed on January 12, 1996.
FACTS:
The printed circuit board assembly, which is described on
the invoice as the "PCB Ass'y (W/O CPU) (I/O MODULE)," consists
of two "female" connectors, two "male" connectors and two serial
port connectors. The assembly, which is designated as part
number 629183-002, is used in a personal computer (PC) and serves
as the connection point for cables between the various components
of the computer system, such as the monitor, printer, CPU and
mouse.
The printed circuit board assembly was entered under
subheading 8473.30.10, HTSUS, which provides for other parts and
accessories of the machines of heading 8471, HTSUS: printed
circuit assemblies. The assembly was classified upon liquidation
under subheading 8536.69.00, HTSUS, which provides for other
electrical apparatus for making connections to or in electrical
circuits (for example, plugs and sockets). - 2 -
ISSUE:
Whether the printed circuit board assemblies are
classifiable as other electrical apparatus for making connections
to or in electrical circuits (for example, plugs and sockets)
under subheading 8536.69.00, 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 (ENs) constitute the official interpretation of
the Harmonized System. While not legally binding, and therefore
not dispositive, 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 (August 23, 1989).
The headings under consideration are as follows:
8473 Parts and accessories (other than covers,
carrying cases and the like) suitable for use
solely or principally with the machines of
headings 8469 to 8472
8534 Printed circuits
8536 Electrical apparatus for switching or protecting
electrical circuits, or for making connections
to or in electrical circuits (for example,
switches, relays, fuses, surge suppressors,
plugs, sockets, lamp-holders, junction boxes),
for a voltage not exceeding 1,000 V
8537 Boards, 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 protestant contends that the printed circuit board
assemblies are classifiable, as parts, under heading 8473, HTSUS.
However, note 2(a) to section XVI, HTSUS, provides that "[p]arts - 3 -
which are goods included in any of the headings of chapters 84
and 85 . . . are in all cases to be classified in their
respective headings." Thus, if the assemblies are "goods
included" in heading 8534, 8536 or 8537, HTSUS, they cannot be
classified under heading 8473, HTSUS.
Note 4 to chapter 85, HTSUS, states that for the purposes of
heading 8534, HTSUS, "'printed circuits' are circuits obtained by
forming on an insulated base, by any printing process (for
example, embossing, plating-up, etching) or by the 'film circuit'
technique, conductor elements, contacts or other printed
components (for example inductances, resistors, capacitors) alone
or interconnected according to a pre-established pattern, other
than elements which can produce, rectify, modulate or amplify an
electrical signal (for example, semiconductor elements)." The
note further states that "[t]he term 'printed circuits' does not
cover circuits combined with elements other than those obtained
during the printing process. Printed circuits may, however, be
fitted with non-printed connecting elements." See also EN 85.34,
pg. 1386.
"Printed circuits," as defined by the above note, may be
fitted with non-printed connecting elements. The printed circuit
board assembly under consideration consists of two "female"
connectors, two "male" connectors and two serial port connectors.
These connectors, however, are not designed to facilitate the
connection of the circuit within a machine (i.e., ADP machine).
When the circuit board assembly is connected to the ADP machine,
the connectors provide a connection point for cables between the
various components of the system, such as the monitor, printer,
CPU and mouse. These connectors are not the type of non-printed
connectors contemplated by note 4 to chapter 85, HTSUS, and
therefore, the printed circuit board assembly in question cannot
be classified under heading 8534, HTSUS. For other rulings
concerning the classification of printed circuit assemblies used
with ADP machines, see HQ 955413, dated May 18, 1994; HQ 957048,
dated January 10, 1995; HQ 955908, dated March 16, 1995.
EN 85.36, pg. 1390, states that heading 8536, HTSUS, covers
apparatus "used to connect together the various parts of an
electrical circuit." The apparatus includes "[p]lugs, sockets
and other contacts . . .," but does not include "[a]ssemblies
(other than simple switch assemblies) of the apparatus mentioned
above (heading 85.37)(emphasis in original)." On the other hand,
EN 85.37, pg. 1391, states that the apparatus of heading 8537,
HTSUS, "consist of an assembly of apparatus of the kind referred
to in the two preceding headings (e.g., switches and fuses) on a - 4 -
board, panel, console, etc., or mounted in a cabinet, desk,
etc. . . ."
The article in question consists of an assembly of
connectors on a printed circuit board base. The board is
designed for the distribution of electricity. It contains, in
the form of the two "female" connectors, two "male" connectors
and two serial port connectors, two or more of the apparatus of
heading 8536, HTSUS. The board meets the terms of heading 8537,
HTSUS, and is therefore classifiable there, rather than under
heading 8536, HTSUS. See NY 880138, dated November 19, 1992
(concerning the classification of passive backplane boards
without a CPU chip or other discrete components). Specifically,
the assembly is classifiable under subheading 8537.10.90, HTSUS,
which provides for other boards, equipped with two or more
apparatus of heading 8535 or 8536, HTSUS, for the distribution of
electricity, for a voltage not exceeding 1,000 V. Because the
assembly is a "good included" in heading 8537, HTSUS, it cannot
be classified, as a part, under heading 8473, HTSUS.
HOLDING:
The printed circuit board assemblies are classifiable under
subheading 8537.10.90, HTSUS.
Because the liquidated duty rate is the same as the rate
applicable to subheading 8537.10.90, HTSUS, the protest should be
DENIED. In accordance with section 3A(11)(b) of Customs
Directive 099 3550-065, dated August 4, 1993, Subject: Revised
Protest Directive, this decision, together with the Customs Form
19, should be mailed by your office to the protestant no later
than 60 days from the date of this letter. Any reliquidation of
the entry in accordance with the decision must be accomplished
prior to the mailing of the decision. Sixty days from the date
of the decision the Office of Regulations and Rulings will take
steps to make the decision available to Customs personnel via the
Customs Rulings Module in ACS and the public via the Diskette
Subscription Service, Freedom of Information Act and other public
access channels.
Sincerely,
John Durant, Director
Tariff Classification Appeals Division