CLA-2-85:OT:RR:NC:N1:120
Mr. Herb Ley Global Digital Instruments, LLC 151 Perinton Pkwy
Fairport, NY 14450
RE: The tariff classification of printed circuit board assemblies from China and/or Indonesia
Dear Mr. Ley: In your letter dated September 4, 2015 you requested a tariff classification ruling.
The merchandise under consideration is described as printed circuit board assemblies (PCBAs) to be used in the assembly of lawn tractors and mower control consoles. The consoles, which are not the subject of this request, are identified as full range, mid-range and low range, with each console’s level of functionality determined by the mower it is installed into. We note that the consoles, when assembled with the subject PCBAs, control mower operations such as engine start, mower deck engagement, and power take off operation.
As imported, these PCBAs contain electrical components such as relays, switches, connectors, resistors, capacitors and diodes, as well as multiple microprocessors that evaluate, monitor and control mower operations. You state that the PCBAs are expressly used with mower consoles and will be incorporated during the final assembly in the United States. You suggested a classification under subheading 8433.90.1090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Parts of mowers for lawns, parks or sports grounds: Other. We disagree with this suggested classification. Merchandise imported into the United States is classified under the HTSUS. Tariff classification is governed by the principles set forth in the General Rules of Interpretation (GRIs) and, in the absence of special language or context which otherwise requires, by the Additional U.S. Rules of Interpretation. The GRIs and the Additional U.S. Rules of Interpretation are part of the HTSUS and are to be considered statutory provisions of law for all purposes. Additional U.S Rule of Interpretation 1(c) states that in the absence of special language or context which otherwise requires, a provision for parts of an article covers products solely or principally used as a part of such articles, but a provision for “parts” or “parts and accessories” shall not prevail over a specific provision for such part or accessory. Therefore, even if the PCBAs were considered to be parts of lawn mowers, the PCBAs are specifically provided for in heading 8538, and that specific provision prevails. As such, subheading 8433.90.1090, HTSUS, would not be applicable.
The applicable subheading for the printed circuit board assemblies will be 8538.90.3000, HTSUS, which provides for parts suitable for use solely or principally with the apparatus of heading 8535, 8536 or 8537: Other: Printed circuit assemblies: Other. The rate of duty will be 3.5 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 Karl Moosbrugger at: [email protected]. Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division