us-cbp-cross-rulings-hq-952955•HQ 952955: Protest No. 0712-92-100961; controller cover and base; telephonic switching apparatus; parts; plastic; heading 3926; subheading 8517.30.20
HQ 952955: Protest No. 0712-92-100961; controller cover and base; telephonic switching apparatus; parts; plastic; heading 3926; subheading 8517.30.20
us-cbp-cross-rulings-hq-952955HQ 952955: Protest No. 0712-92-100961; controller cover and base; telephonic switching apparatus; parts; plastic; heading 3926; subheading 8517.30.20Guidance
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 952955
March 16, 1993
CLA-2 CO:R:C:M 952955 LTO
CATEGORY: Classification
TARIFF NO.: 8517.90.10
District Director
U.S. Customs Service
U.S. Customhouse
Interstate 87
Champlain, New York 12919
RE: Protest No. 0712-92-100961; controller cover and base;
telephonic switching apparatus; parts; plastic; heading
3926; subheading 8517.30.20
Dear Sir:
This is our response regarding Protest No. 0712-92-100961,
dated August 28, 1992, which concerns the classification of a
plastic controller cover and base under the Harmonized Tariff
Schedule of the United States (HTSUS).
FACTS:
The article which is the subject of this protest is a
plastic controller cover and base. It is used as a protective
device for a loaded printed circuit board. The printed circuit
board is used as an interface to telephone systems, computer
systems (modems) and fax systems. The protestant states that the
the circuit board routes calls to the telephone system that
provides the best, or cheapest, rate. The protestant further
states that the design is not restricted to one use.
The article in question was entered under subheading
3926.90.90, HTSUS, which provides for other articles of plastics.
The merchandise was classified upon liquidation under subheading
8517.90.30, HTSUS, which provides for parts of electrical
apparatus for line telephony.
- 2 -
ISSUE:
Whether the plastic controller cover and base is
classifiable as parts of electrical apparatus for line telephony
under heading 8517, HTSUS.
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) to the HTSUS
govern the classification of goods in the tariff schedule. GRI 1
states in pertinent part that "for legal purposes, classification
shall be determined according to the terms of the headings and
any relative section or chapter notes . . . ."
The headings at issue are as follows:
3926 Other articles of plastics and articles of
other materials of headings 3901 to 3914
* * * * * * * * * * * * *
8517 Electrical apparatus for line telephony or
telegraphy, including such apparatus for
carrier-current line systems; parts thereof
Note 2(o) to chapter 39 states that the chapter does not
cover articles of section XVI. Thus, if the article in question
is classifiable under heading 8517, HTSUS (a section XVI
heading), it cannot be classified under heading 3926, HTSUS.
Note 2 to Section XVI states that parts of machines 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 . . . are in
all cases to be classified in their respective
headings;
(b) Other parts, if suitable for use solely or
principally with a particular kind of machine,
or with a number of machines of the same
heading . . . are to be classified with the
machines of that kind . . . .
The plastic controller cover and base is not a good included
in any chapter 84 or 85 heading. Thus, if the cover/base is a
part used solely or principally with electrical apparatus for
line telephony or telegraphy, it is classifiable under heading
8517, HTSUS.
- 3 -
The article in question is used as a protective device for a
loaded printed circuit board. The printed circuit board is used
as an interface to telephone systems, computer systems (modems)
and fax systems. The board routes calls to the telephone system
that provides the best, or cheapest, rate.
The plastic controller cover and base is principally
designed for use with apparatus of heading 8517, HTSUS. The
controller appears to be private branch exchange switching
apparatus which itself would be classifiable under subheading
8517.30.20, HTSUS. The article in question, therefore, is
classifiable under subheading 8517.90.10, HTSUS, which provides
for parts of the switching apparatus of subheading 8517.30.20,
HTSUS.
HOLDING:
The plastic controller cover and base is classifiable under
subheading 8517.90.10, HTSUS, which provides for "[e]lectrical
apparatus for line telephony or telegraphy, including such
apparatus for carrier-current line systems; parts thereof . . .
[p]arts . . . [o]f telephonic switching apparatus . . . [o]f the
switching apparatus of subheading 8517.30.20." The corresponding
rate of duty for articles of this subheading is 8.5% ad valorem.
Accordingly, the protest should be denied. A copy of this
decision should be attached to the Customs Form 19 and provided
to the protestant as part of the notice of action on the protest.
Sincerely,
John Durant, Director
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