HQ 087051: Protest No. 0712-89-000177, dated 2/27/89; Control Panel; 8537; Electronic; Electrical

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 087051

                        February 28, 1991

CLA-2 CO:R:C:M  087051 MBR

CATEGORY:  Classification

TARIFF NO.:  8537.10.00

District Director
U.S. Customs Service
127 North Water St.
Ogdensburg, NY 13669

RE:  Protest No. 0712-89-000177, dated 2/27/89; Control Panel;
     8537; Electronic; Electrical

Dear Sir:

     This is our response regarding Further Review of Protest No.
0712-89-000177, dated February 27, 1989, which pertains to the
classification of Digital Equipment Corporation "part number 70-
22007 Control Panel," manufactured by Digital Equipment of
Canada, under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA).

FACTS:

     The merchandise at issue consists of an on/off switch with
a power cable attached and a printed circuit board assembly
connected to six push button switches and two LEDs.  There are no
connections between the on/off switch and the printed circuit
board with switches.  The printed circuit board assembly performs
the following operations:

     Sends and receives digital signals from the processing
     module of the CPU indicating status of the power supply and
     disc drive assemblies, as well as the CPU status.

     An indicator light is displayed if the voltage is sufficient
     and if the CPU is running.

     Timing circuitry is included on the circuit board to insure
     that the status information is accurate.

     The switches control the following functions: CPU Restart,
     CPU Halt Enable, Drive O Write Protect, Drive O Ready, Drive
     1 Write Protect, and Drive 1 Ready.
                               -2-

ISSUE:

     What is the classification of "Part number 70-22007 Control
Panel" for an automatic data processing machine, under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA)?

LAW AND ANALYSIS:

     The General Rules of Interpretation (GRI's) to the HTSUSA
govern the classification of goods in the tariff schedule.  GRI 1
states, in pertinent part:

     ...classification shall be determined according to the terms
     of the headings and any relative section or chapter notes...

     The control panel was classified under subheading
8536.90.00, HTSUSA, which provides for: "[e]lectrical apparatus
for switching or protecting electrical circuits, or for making
connections to or in electrical circuits (for example, switches,
relays, fuses, surge supressors, plugs, sockets, lamp-holders,
junction boxes), for a voltage not exceeding 1,000 V: [o]ther
apparatus."

     The importer protests this classification and asserts that
the proper classification for the control panel is under
subheading 8473.30.40, HTSUSA, which provides for: "[p]arts and
accessories (other than covers, carrying cases and the like)
suitable for use solely or principally with the machines of
headings 8469 to 8472: [p]arts and accessories of the machines of
heading 8471: [n]ot incorporating a cathode ray tube."

     Section XVI, Legal Note 2(a) provides guidance here:

     2.   Subject to note 1 to this section, note 1 to chapter 84
          and to note 1 to chapter 85, parts of machines (not
          being parts of the articles of heading 8484, 8544,
          8545, 8546, or 8547) are to be classified according to
          the following rules:

          (a)  Parts which are goods included in any of the
               headings of chapters 84 and 85 (other than
               headings 8485 and 8548) are in all cases to be
               classified in their respective headings;

     Heading 8537, HTSUSA, provides for: "[b]oards, panels
(including numerical control 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, including those incorporating instruments or
apparatus of chapter 90, other than switching apparatus of
heading 8517."
                               -3-

     Clearly, the instant control panel is equipped with two or
more apparatus of heading 8536 (electrical apparatus for
switching...or for making connections to or in electrical
circuits).

     Pursuant to Section XVI, Legal Note 2(a), even though the
control panel is prima facie classifiable under the provision for
parts and accessories of the [ADP] machines of 8471, the control
panel is a part which is a good included in heading 8537, HTSUSA.
Therefore, the control panel is properly classifiable under
heading 8537, HTSUSA.

     The importer argues that the control panel functions are
electronic and not electrical.  The Computer Glossary, Fourth
Edition, by Alan Freedman, defines "electronic" as follows:

     Electronic is the use of electricity in intelligence-bearing
     devices, such as telephones, radios, televisions,
     instrumentation, analog and digital computers and
     telecommunications.

     Thus, "electronic" apparatus uses electricity and is
consequently "electrical" apparatus.

     The importer also argues that this control panel is "more
than" a control panel.  However, all the information presented
demonstrates that the instant merchandise is "for electric
control or the distribution of electricity," as provided for in
heading 8537, HTSUSA.

HOLDING:

     The Digital Equipment "Part number 70-22007 Control Panel"
is classifiable under subheading 8537.10.00, HTSUSA, which
provides for: "[b]oards, panels (including numerical control
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, including those
incorporating instruments or apparatus of chapter 90, other than
switching apparatus of heading 8517."

     Since the rate of duty under the classification indicated
above is the same as the liquidated rate, you should deny the
protest in full.  A copy of this decision should be attached to
the Form 19 Notice of Action.

                              Sincerely,



                              John Durant, Director
                              Commercial Rulings Division