CLA-2-85:RR:NC:1:110
Ms. Heather Ganley
Taco, Inc.
1160 Cranston Street
Cranston, RI 02920
RE: The tariff classification of an electronic control printed circuit board from Canada.
Dear Ms. Ganley:
In your letter dated November 21, 2006, you requested a tariff classification ruling.
The merchandise under consideration is a Switching Relay (SR) Printed Circuit Board (PCB). The SR PCB is the main board for Taco’s SR Series Switching Relay Assemblies. The SR Assembly is a controller for hydronic heating water circulators used in multiple zone heating systems.
The SR PCBs are populated with various terminals, PowerPort Card Slots, relay sockets, contacts, slide switches, a transformer, and other passive components. All system conponents are wired to and controlled by the SR Assembly. The PCBs are imported in various configurations designed to control from one to six individual heating zone circulators and thermostats. For larger installations, switching relays can be expanded up to accommondate up to 20 zones with priority. When any thermostat calls for a temperature change, the appropriate zone circulator is energized to circulate heated water to the requesting area. The SR PCBs are rated for a voltage of up to 120 V.
In your letter you suggest classification under 8534.00.0040, Harmonized Tariff Schedule of the United States (HTSUS), for printed circuits. However, the SR PCBs are populated with components other that those obtained during the printing process and do not meet the description of the term “printed circuits” as defined in Chapter 85, Note 4 of the HTSUS. The Switching Relay PCB is provided for under heading 8537, HTSUS, as apparatus for electric control with two or more electrical apparatus of heading 8536, HTSUS, (i.e. terminals, sockets, contacts, switches, etc.).
The applicable subheading for the Switching Relay Printed Circuit Board will be 8537.10.9070, HTSUS, which provides for “Boards, panels, consoles…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: Other: Other.” 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 Thomas Campanelli at 646-733-3016.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division