CLA-2 RR:CR:GC 964608 GOB
Port Director
U.S. Customs Service
Los Angeles – Los Angeles Airport Area
300 S. Ferry Street
Terminal Island, CA 90731
RE: Video jacks; Protest 2720-00-100488
Dear Port Director:
This is our decision regarding Protest 2720-00-100488, filed by Canare Cable Inc. (“protestant”) concerning the classification, under the Harmonized Tariff Schedule of the United States (“HTSUS”), of certain video jacks.
FACTS:
The subject entry was filed on April 17, 2000, and was liquidated on May 19, 2000. The protest was filed on August 4, 2000.
The video jacks were entered under subheading 8536.69.40, HTSUS, as “Electrical apparatus ... for making connections to or in electrical circuits ... for a voltage not exceeding 1,000 V: ... Lamp-holders, plugs and sockets: ... Other: ... rack and panel connectors ...” The entry was liquidated under subheading 8536.69.80, HTSUS, as: “Electrical apparatus ... for making connections to or in electrical circuits ... for a voltage not exceeding 1,000 V: ... Lamp-holders, plugs and sockets: ... Other: ... Other.”
The video jacks are used as connector units in a video patch panel and for signal distribution in digital video production equipment. The video jacks consist of a housing with two connectors at each end. The housing contains microswitches mounted on a printed circuit board. The voltage of the video jack is 400 volts.
ISSUE:
What is the tariff classification of the subject video jacks under the HTSUS?
LAW AND ANALYSIS:
We note initially that the protest was timely filed under the statutory and regulatory provisions for protests, 19 U.S.C. 1514(c)(3)(A) and 19 CFR 174.12(e)(1).
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (“GRI’s”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI’s may then be applied.
The Harmonized Commodity Description and Coding System Explanatory Notes (“EN’s”) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the EN’s provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80.
The HTSUS provisions under consideration are as follows:
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:
Lamp-holders, plugs and sockets:
8536.69 Other:
8536.69.40 Coaxial connectors; cylindrical multicontact connectors ...
8536.69.80 Other
* * * * *
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 ... :
8537.10 For a voltage not exceeding 1,000 V:
8537.10.90 Other.
EN 85.37 provides, in pertinent part, as follows: “These consist of an assembly of apparatus of the kind referred to in the two preceding headings (e.g., switches and fuses) on a board, panel, console, etc., or mounted in a cabinet, desk, etc. ... The goods of this heading vary from small switchboards with only a few switches, fuses, etc. (e.g., for lighting installations) to complex control panels for machine tools ...”
EN 85.36 provides, in pertinent part, as follows: “This heading also excludes: ... (b) Assemblies (other than simple switch assemblies) of the apparatus mentioned above (heading 85.37).” [All emphasis in original.]
The protestant states, in pertinent part, as follows:
The item, a 75 ohm digital video jack, is just a single connector unit of a video patch panel. The video jacks are mounted to the back of a patch panel face plate which together forms a video patchbay ... The video jacks are the panel connectors of the patch panel and therefore should be classified under 8536.69.4030 as ‘rack and panel connectors’.”
We find that the video jacks are provided for in heading 8537, HTSUS, which describes them more specifically than heading 8536, HTSUS. The video jacks include a printed circuit board. “Boards and panels” are provided within the heading text of heading 8537. The video jacks have two or more apparatus of heading 8535 or 8536, i.e., connectors and switches.
We find that the video jacks are classified in subheading 8537.10.90, HTSUS, as: “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 ... : For a voltage not exceeding 1,000 V: ... Other.”
We note that the rate of duty for subheading 8537.10.90, HTSUS, is the same as the rate for the provision under which the subject entry was liquidated, subheading 8536.69.80, HTSUS.
HOLDING:
As detailed above, the video jacks are classified in subheading 8537.10.90, HTSUS, as: “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 ... : For a voltage not exceeding 1,000 V: ... Other.”
Since the rate of duty under the classification indicated above is the same as the liquidated rate, you are instructed to DENY the protest in full.
In accordance with Section 3A(11)(b) of Customs Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, you are to mail this decision, together with the Customs Form 19, 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 mailing of the decision. Sixty days from the date of the decision the Office of Regulations
and Rulings will make the decision available to Customs personnel, and to the public on the Customs Home Page on the World Wide Web at www.customs.treas.gov, by means of the Freedom of Information Act, and other methods of public distribution.
Sincerely,
John Durant, Director
Commercial Rulings Division