CLA-2-85:OT:RR:NC:1:110
Mr. Russell A. Semmel
Neville Peterson LLP
17 State Street, 19th Floor
New York, NY 10004
RE: The tariff classification of a Passive Backplane from Mexico
Dear Mr. Semmel:
In your letter dated March 18, 2013, on behalf of your client Amphenol Optimize Manufacturing Co., you requested a tariff classification ruling.
The prospective merchandise is “Backplanes for Airborne Radar System”, Amphenol part number KB1000056*04A, which is described as a “Printed Circuit Board, Assembled”. The item consists of a laminated board containing 36 pin-type connectors. The connectors are “slot” type connectors that allows electronic drives, cards, and other printed circuit boards to be attached. The backplane is a “passive” board that operates basically as a connector between other boards inside of industrial equipment. Once installed into the equipment, other boards are plugged into its connector slots. The passive backplane allows signals to travel from one board to another and to other devices. The board does not contain a CPU or other discrete components.
You proposed classification under subheading 8536.69.40, Harmonized Tariff Schedule of the United States (HTSUS), which provides for a printed circuit connector not exceeding 1000 V.
The article in question consists of an assembly of connectors on a printed circuit board. It contains 36 connectors, which are, in themselves, two or more of the apparatus of 8536, HTSUS. The board meets the terms of heading 8537, HTSUS, and is therefore classifiable there, rather than under 8536, HTSUS. As noted above, heading 8537, HTSUS, reads, in pertinent part, "[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…". It is Customs position that a plain reading of this text would indicate that multiples of one type of apparatus are covered by this heading. The wording of the heading itself does not specifically refer to two or more "types" of apparatus of heading 8536, only two or more apparatus of heading 8536. The subject backplane is similar to the merchandise in NY Ruling 880138, dated November 19, 1992, concerning the classification of passive backplane boards without a CPU chip or other discrete components, and HQ Ruling 959022, dated June 18, 1996, concerning the classification of printed circuit board assembly containing various connectors; two female connectors, two male connectors and two serial port connectors without a CPU or an Input/output module.
The applicable subheading for the Backplane for Airborne Radar System, Amphenol part number KB1000056*04A will be 8537.10.9050, HTSUS, which provides for “Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of 8535 or 8536, for electric control or the distribution of electricity…: For a voltage not exceeding 1,000 V: Other: Other: Panel boards and distribution boards.” The general rate of duty will be 2.7 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Hope Abada at (646) 733-3016.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division