HQ 087594: VCR Plus+ infrared remote control device; Subheading8522.90.90; Subheading 8537.10.00; Section XVI note 2(b);Explanatory Note 85.37; HQ 085355 (01/04/90); HQ 087108(08/29/90).

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 087594

                        October 25, 1990

CLA-2 CO:R:C:G 087594 AJS

CATEGORY: Classification

TARIFF NO.: 8522.90.90

Mr. John D. Millan
Director of Operations
Gemstar Development Corporation
119 S. Atlantic Blvd.
Suite 307
Monterey Park, CA 91754

RE: VCR Plus+ infrared remote control device; Subheading
8522.90.90; Subheading 8537.10.00; Section XVI note 2(b);
Explanatory Note 85.37; HQ 085355 (01/04/90); HQ 087108
(08/29/90).

Dear Mr. Millan:

     Your letter of June 25, 1990, requesting a tariff
classification under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), has been forwarded to this office for
reply.

FACTS:

     The article in question is the VCR Plus+.  It is an infrared
remote control device which controls nearly all video cassette
recorders (VCRs) and cable converter boxes available in the
United States.  The user enters the code number for a television
program which they desire to record.  When the time for the
program approaches, the VCR Plus+ sends an infrared signal which
turns on the VCR, changes the channel on the VCR or cable
converter box, starts the record function on the VCR, stops the
record function when the program is over, and turns off the VCR.

ISSUE:

     Whether the VCR Plus+ is properly classifiable within
subheading 8522.90.90, HTSUSA, which provides for parts and
accessories of the apparatus of headings 8519 to 8521; or


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classifiable within subheading 8537.10.00, which provides for
"[b]oards, panels . . . consoles, desks, cabinets and other
bases, equipped with two or more apparatus of heading 8535 or
8536, for the electric control or distribution of electricity . .
. [f]or a voltage not exceeding 1,000 V."

LAW AND ANALYSIS:

     Parts which are suitable for use solely or principally with
a particular kind of machine are to be classified with that
machine.  Section XVI, Note 2(b).  The VCR Plus+ is used solely
or principally with a VCR.  It automatically turns on and off the
VCR so that the VCR will tape television programs at specific
times.  VCRs are provided for within heading 8521 as video
recording or reproducing apparatus.  Parts and accessories of
these apparatus are provided for within heading 8522.  More
specifically, the VCR Plus+ is classifiable within subheading
8522.90.90, HTSUSA, which provides for other parts and
accessories of the apparatus of heading 8521.

     Heading 8537, HTSUSA, provides for "[b]oards, panels . . .
consoles, desks, cabinets and other bases, equipped with two or
more apparatus of heading 8535 or 8536, for electric control or
the distribution or electricity . . ."  Explanatory Note (EN)
85.37 states that "[t]hese consist of an assembly of apparatus of
the kind referred to in the two preceding headings (e.g.,
switches and fuses) on a board, panel console, etc., or mounted
in a cabinet, desk, etc.  They usually also incorporate meters,
and sometimes also subsidiary apparatus such as transformers,
valves, voltage regulators, rheostats or luminous circuit
diagrams."  In addition, EN 85.37 states "[t]he goods of this
heading vary from small switchboards with only a few switches,
fuses, etc. (e.g., for lighting installations) to complex control
panels for machine tools, rolling mills, power stations, radio
stations, etc., including assemblies of several of the articles
cited in the text of this heading."  The VCR Plus+ does not
satisfy the terms of this heading.

     In HQ 085355 (01/04/90) and its reconsideration in HQ 087108
(08/29/90), Customs stated that a similar infrared remote control
apparatus used to operate a television receiver and VCR was not
classifiable within heading 8537, HTSUSA.  We stated that these
type of "infrared remote control devices are not a board, panel
or console, nor are they mounted in a cabinet or desk nor do they
incorporate meters, transformers, valves, voltage regulators,
rheostats or luminous circuit diagrams nor should they be
considered `switchboards'."  HQ 087108.  For these same reasons,
the VCR Plus+ is also not classified within heading 8537.




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HOLDING:

     The VCR Plus+ is properly classifiable within subheading
8522.90.90, HTSUSA, which provides for other parts and
accessories of apparatus of heading 8521, dutiable at the rate of
3.9 percent ad valorem.

                                      Sincerely,


                                      John Durant, Director
                                      Commercial Rulings Division