CLA-2-84:RR:NC:120: L82287
Mr. Jason M. Waite
Alston & Bird LLP
601 Pennsylvania Avenue, N.W.
North Building, 10th Floor
Washington, DC 20004-2601
RE: The tariff classification of air treatment component, WSA 1116 from China
Dear Mr. Waite:
In your letter dated December 22, 2004 you requested a tariff classification ruling on behalf of Access Business Group International LLC. This request covered five electronic assembly components designed for use with the Quixtar Advanced Air Treatment System (ATS). Three of which were ruled upon in NY L81595. One was ruled upon in NY L82170. Item WSA1116 was reviewed for consideration in this ruling. The relevant sample is being returned as requested.
WSA1116 is a printed circuit assembly (PCA) that is integral to the operation of the Quixtar Advanced Air Treatment System. It performs the following functions:
1. It times the use of the filters and generates a signal to the user to replace the filters. This appears to be a visual signaling function under heading 8531, Harmonized Tariff Schedule of the United States (HTS). It is obviously essential to the correct functioning of the system.
2. Based on input from the operable interface controls, the WSA1116 determines if the motor should run. This appears to be a function covered by heading 8537, HTS.
3. With regard to the running of the electric motor, it also performs voltage conversion and speed drive control. These appear to be functions of heading 8504, HTS.
4. It also has a memory storage function that is used for maintenance. However, it is a subsidiary function that is not integral to the operation of the Quixtar Advanced Air Treatment System and does not merit equal consideration.
This office believes that U.S. v. Willoughby Camera Stores, Inc., 21 CCPA 322 (1933), Mita Copystar America v. U.S. USCAFC, No. 98-1203 (1998), HQ960103, June 19, 1997, and HQ963672, June 20, 2000 are relevant with regard to whether this PCA is prima facia a part of the Quixtar Advanced Air Treatment System as opposed to classifying this item under any one of the above cited headings. The WSA1116 is an integral, constituent, component part of this system without which it cannot function. It thus meets the criteria set forth in Willoughby. GRI 1 and Section XVI, Note 2 says that if not otherwise excluded, parts of particular machines, instruments, or apparatus are to be classified with those machines, instruments, or apparatus. In Mita, the court said that in cases involving parts, a note specifying how parts were to be classified must be considered. The WSA1116, is not excluded from the parts provision by Section XVI, Note 2 (b) because it is not a good included in any of the headings of chapter 84 or 85.
Since the WSA1116 is integral to the operation of the Quixtar Advanced Air Treatment System it is prima facia a part under Section XVI, Note 2. In HQ 963672 an electronic control system for a photocopying machine was found to contain three power supply items (heading 8504), one for the display/control panel and two for the electro/mechanical operation of the photocopier. Headquarters found that this electronic control system was not within the scope of heading 8537. It was also not classified in heading 8504 as power supplies. It was classified as a part of the photocopying machine. This office believes that the same reasoning applies to the WSA1116 and that it should be classified as part of the Quixtar Advanced Air Treatment System in heading 8421.
The applicable subheading for WSA1116 will be 8421.99.0080, HTS, which provides for Filtering or purifying machinery and apparatus, for liquids or gases; parts thereof: Parts: Other: Other. The rate of duty will be free.
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 Denise M. Faingar at (646) 733-3010.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division