us-cbp-cross-rulings-hq-954594•HQ 954594: Power tool components; note 2(a) to section XVI; heading 8508, 8509; EN 85.08; EN 85.09; EN 85.36; EN 85.37; HQ 085131
HQ 954594: Power tool components; note 2(a) to section XVI; heading 8508, 8509; EN 85.08; EN 85.09; EN 85.36; EN 85.37; HQ 085131
us-cbp-cross-rulings-hq-954594HQ 954594: Power tool components; note 2(a) to section XVI; heading 8508, 8509; EN 85.08; EN 85.09; EN 85.36; EN 85.37; HQ 085131Guidance
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 954594
December 9, 1993
CLA-2 CO:R:C:M 954594 LTO
CATEGORY: Classification
TARIFF NO.: 8508.90.00; 8536.50.00; 8537.10.00
Mr. David C. Soto
V. Alexander & Co., Inc.
Customs Broker
International Freight Forwarders
15 Century Blvd., Suite 400
Nashville, Tennessee 37214-3650
RE: Power tool components; note 2(a) to section XVI; heading
8508, 8509; EN 85.08; EN 85.09; EN 85.36; EN 85.37; HQ 085131
Dear Mr. Soto:
This is in response to your letters of July 9, and September
24, 1993, requesting the classification of components used in the
manufacture of hand-operated power tools under the Harmonized
Tariff Schedule of the United States (HTSUS).
FACTS:
The articles in question are components used to initiate and
regulate the flow of electrical current necessary to operate
handheld power tools. The Module Soft Start (#698828) is utilized
on the double insulated router, and is designed to minimize start-
up reaction torque. The Switch Variable Speed (#693971) is the
variable speed control unit for the bayonet saw. It controls the
unit's strokes per minute (SPM). The Assembly Switch VSR with lock
button (#697937) activates the plunge router's motor, but does not
regulate the variable speed for the router. It has a lock button
that keeps the motor running without holding the trigger button in
the "on" position. The Switch-VSR with lock button (#695581)
activates the portable electric screwdriver, and permits the
regulation of the speed of the motor. The pressure applied to the
switch does not vary its speed. The Assembly Variable Switch with
H.S. (#695078) permits a variation of speed in the double insulated
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dual action all-purpose saw's SPM with or without the motor
running.
ISSUE:
Whether the components are classifiable as parts of power
tools under heading 8508 or 8509, 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:
8508 Electromechanical tools for working in
the hand, with self-contained electric
motor; parts thereof
* * * * * * * * * * * * *
8509 Electromechanical domestic appliances,
with self-contained electric motor;
parts thereof
* * * * * * * * * * * * *
8536 Electrical apparatus for switching or
protecting electrical circuits, or for
making connections to or in electrical
circuits (for example, switches, relays,
fuses, surge suppressors, plugs, sockets,
lamp-holders, junctions boxes), for a
voltage not exceeding 1,000 V
* * * * * * * * * * * * *
8537 Boards, 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
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You contend that several of the power tool components (the
Module Soft Start--#698828; Switch Variable Speed--#693971; and
Assembly Variable Switch--#695078) should be classified as parts of
electromechanical domestic appliances, with self-contained electric
motors, under heading 8509, HTSUS. However, you believe that the
Assembly Switch VSR (#697937) and the Switch VSR (#695581) are
classifiable as switches under heading 8536, HTSUS.
Note 2(a) to section XVI, with regard to the classification of
parts of machines under chapters 84 and 85, provides that "[p]arts
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." Therefore, if the
components in question are "goods included" in any chapter 85
heading, they cannot be classified as parts under heading 8508 or
8509, HTSUS, and must be classified in that chapter 85 heading.
The Harmonized Commodity Description and Coding System
Explanatory Notes (EN) constitute the Customs Co-operation
Council's official interpretation of the Harmonized System. While
not legally binding, the ENs provide a commentary on the scope of
each heading of the Harmonized System, and are generally indicative
of the proper interpretation of these headings.
EN 85.36, pg. 1389, states that heading 8536, HTSUS, "covers
electrical apparatus for a voltage not exceeding 1,000 volts
generally used for dwellings or industrial equipment." The note
further states that the apparatus for switching electrical circuits
covered by this heading "consist essentially of devices for making
or breaking one or more circuits in which they are connected, or
for switching from one circuit to another . . . ." Further, the
heading includes starting switches for electric motors, which often
include not only the switching gear, but also a number of resistors
of the type covered by heading 8533, HTSUS (electrical resistors
including rheostats). EN 85.36, pg. 1389.
The Assembly Switch VSR and Switch VSR activate the electrical
circuit necessary for operating the motors of the tools in which
they are installed. While the Switch VSR also permits regulation
of the motor's speed, its principal function is activating the
motor. Thus, both are described by heading 8536, HTSUS, and are
classifiable under subheading 8536.50.00, HTSUS. See HQ 085131,
dated October 26, 1989 (variable speed trigger switches, whose
principal function was to make/break the electrical circuit which
started and stopped the hand-operated power tools' electric motors,
were classified under heading 8536). Because they are "goods
included" in a chapter 85 heading, the Assembly Switch VSR and
Switch VSR cannot be classified as parts under headings 8508 or
8509, HTSUS.
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The remaining components in question (Module Soft Start,
Switch Variable Speed and Assembly Variable Switch) do not activate
the tools' motors. Rather, they act as regulators and buffers in
connection with the tools' motors. Only after the electrical
circuit connection has been made and the motor activated would the
component be able to carry out the application it was designed to
perform.
Heading 8537, HTSUS, provides for bases for electric control
or the distribution of electricity. EN 85.37, pg. 1391, states
that the articles of this heading "consist of an assembly of
apparatus of the kind referred to in the two previous headings
(e.g., switches and fuses) on a board, panel, console, etc., or
mounted in a cabinet, desk, etc. They usually incorporate meters,
and sometimes also subsidiary apparatus such as transformers,
valves, voltage regulators, rheostats or luminous circuit
diagrams."
The Switch Variable Speed and Assembly Variable Switch are
variable speed control units for various saws. Because these
components control the flow of electricity to the motor, it is our
opinion that they are classifiable under heading 8537, HTSUS,
specifically under subheading 8537.10.00, HTSUS. As for the Module
Soft Start, it regulates the flow of electricity based on the force
applied to the router, thereby minimizing the start-up reaction
torque (rotation). Because this component senses pressure applied
to the router, it is not simply a voltage regulator. Thus, it is
our opinion that the Module Soft Start is classifiable as a power
tool part, rather than as a base for electric control under heading
8537, HTSUS.
EN 85.08, pg. 1344, states that heading 8508, HTSUS, is
restricted to "electromechanical tools, with a built-in electric
motor or vibrator, which are designed for 'working in the hand'
. . . ." The note further states that the heading includes the
following tools: saws; planing, gauging, surfacing or similar
appliances; screwdrivers; filing appliances, grinders; sanders,
polishers; etc.
Routers are classifiable under heading 8508, HTSUS. They are
not covered by heading 8509, HTSUS, which provides for
electromechanical domestic appliances, which EN 85.09, pg. 1345,
defines as "appliances normally used in the household."
Accordingly, parts of routers are classifiable under subheading
8508.90.00, HTSUS.
HOLDING:
The Assembly Switch VSR (#697937) and Switch-VSR (#695581) are
classifiable under subheading 8536.50.00, HTSUS, which provides for
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other switches. The corresponding rate of duty for articles of
this subheading is 5.3% ad valorem.
The Switch Variable Speed (#693971) and Assembly Variable
Switch (#695078) are classifiable under subheading 8537.10.00,
HTSUS, which provides for other bases for electric control or the
distribution of electricity. The corresponding rate of duty for
articles of this subheading is 5.3% ad valorem.
The Module Soft Start (#698828) is classifiable under
subheading 8508.90.00, HTSUS, which provides for parts of
electromechanical tools for working in the hand, with self-
contained electric motor. The corresponding rate of duty for
articles of this subheading is 2.2% ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division
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