HQ 951364: Protest 2704-92-100454; keyboard assembly; GRI 1; Heading8471; Chapter 84, note 5(B)(b); EN 84.71(A)(2); H. Conf. Rep. No.576; Subheading 8471.92.80; ENs 85.37; HQ 950221; HQ 082461.

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 951364

                         October 8, 1992

CLA-2 CO:R:C:M 951364 AJS

CATEGORY: Classification

TARIFF NO.: 8537.10.00

District Director
U.S. Customs Service
300 South Ferry Street
Terminal Island
Room 2017
San Pedro, CA 90731

RE: Protest 2704-92-100454; keyboard assembly; GRI 1; Heading
8471; Chapter 84, note 5(B)(b); EN 84.71(A)(2); H. Conf. Rep. No.
576; Subheading 8471.92.80; ENs 85.37; HQ 950221; HQ 082461.

Dear District Director:

     This is our decision in protest for further review number
2704-92-100454, dated January 30, 1992, filed against the tariff
classification of "ADP machine keyboards" within subheading
8537.10.00, Harmonized Tariff Schedule of the United States
(HTSUS).  The protestant claims classification within subheading
8471.92.80, HTSUS.

FACTS:
     
     The merchandise under protest consists of a rectangular
shaped automatic data processing (ADP) machine keyboard assembly. 
It is comprised of 63 function key switches and 3 ribbon type
connectors assembled onto a metal plate.  Integrated circuits
(ICs) are not attached to the assembly.  The keyboard assembly
will be incorporated into either a laptop or notebook computer. 
It is a complete assembly in its imported condition, and ready
for incorporation without any further manufacturing. 
     
ISSUE:

     Whether the subject keyboard assembly is properly class-
ifiable within subheading 8471.92.80, HTSUS, which provides for
other input "[u]nits suitable for physical incorporation 
into ADP machines or units thereof."; or within subheading 



                               -2-

8537.10.00, HTSUS, which provides for "[b]oards, panels . . .
equipped with two or more apparatus of heading 8535 or 8536, for
electric control or the distribution of electricity . . . [f]or a
voltage not exceeding 1,000 V."

LAW AND ANALYSIS:

     General Rule of Interpretation (GRI) 1 states that
classification under the HTSUS shall first be determined
according to the terms of the headings and any relative section
or chapter notes.  Counsel for the protestant argues that GRI
3(a) governs classification in this instance.  However, as will
be demonstrated below, this matter can be determined by the
application of GRI 1.  When this is the case, resort to GRI 3(a)
is not required.

     Heading 8471, HTSUS, provides for ADP machines and units
thereof.  A unit must be specifically designed as part of an ADP
system and be able to accept or deliver data in a form (code or
signals) which can be used by the ADP system.  Chapter 84, note
5(B)(b).  Counsel for the protestant states that it is clear that
the subject keyboard assembly satisfies the terms of this chapter
note.  However, it merely generates an electrical signal when a
keytop is depressed.  It does not contain any ICs or logic
circuitry, which is required to convert this electrical signal
into data which can be used by the system.  Therefore, the
keyboard assembly does not satisfy the description of an ADP
unit.  As mention previously, classification is first determined
according to the terms of the headings and any relative section
or chapter notes.  Accordingly, the keyboard assembly does not
satisfy the terms of heading 8471, HTSUS, pursuant to chapter
note 5(B)(b).

     The Harmonized Commodity Description and Coding System
Explanatory Notes (ENs) state that input units receive input data
and convert it into signals which can be processed by the
machine.  EN 84.71(A)(2), p. 1298 (1992).  The keyboard assembly
does not satisfy this description.  As discussed previously, it
cannot convert electrical signals into input data which can be
processed by the ADP machine.  While the ENs are not dispositive,
they provide a commentary on the scope of each heading and offer
guidance for interpretation of the HTSUS.  H. Conf. Rep. No. 576,
100th Cong., 2d Sess., p. 550, reprinted in 1988 U.S. CODE CONG.
ADMIN. NEWS p. 1582.  Thus, we also find the above ENs
instructive for determining that the subject keyboard assembly
does not satisfy the description of an input unit.

     Heading 8537, HTSUS, provides for boards, panels, consoles,
desks, cabinets and other bases, equipped with two or more
apparatus of heading 8535 or 8536, for electric control or the 


                               -3-

distribution of electricity.  The subject keyboard assembly
satisfies the terms of this heading.  It is a board equipped with
63 switches for the control or distribution of electricity. 
Accordingly, the keyboard assembly is properly classifiable
within heading 8537, HTSUS.  More specifically, it is described
within subheading 8537.10.00, HTSUS, which provides for the above
boards for a voltage not exceeding 1,000 V.

     Counsel for the protestant contends that the subject device
is precluded from classification within heading 8537, HTSUS,
because it does not contain two different articles of heading
8535 or 8536.  The terms of heading 8537, HTSUS, provide for "two
or more apparatus of heading 8535 or 8536".  See also ENs 85.37,
p. 1391 (1992).  No mention is made of two different apparatus. 
Therefore, we do not find counsel's contention persuasive in this
instance.

     In HQ 950221 (11/22/91), Customs addressed the class-
ification of keyboards which were incorporated into the processor
portion of an ADP machine.  Counsel claims that the subject
keyboard assembly is similar to this merchandise.  In HQ 950221,
however, no indication is given that the keyboards at issue
lacked ICs or logic circuitry.  Instead, those keyboards appear
to be either free standing keyboard units or complete units with
ICs or logic circuitry which themselves will be incorporated into
ADP machines.  Therefore, we do not find this ruling instructive
for determining that the subject keyboard assembly satisfies the
terms of heading 8471, HTSUS.  

     In HQ 082461 (02/23/90), Customs ruled on the classification
of a similar keyboard assembly which also lacked the necessary
integrated circuit components.  We stated that these types of
keyboards are also classifiable within subheading 8537.10.00,
HTSUS.  Furthermore, we rejected classification of those
assemblies as input units because they did not possess the
essential character of a finished input unit (i.e., they lacked
the essential integrated circuits).  Notwithstanding counsel's
arguments, the principles in HQ 082461 and the subject protest
are the same.  In both cases, the keyboard assemblies lack the
necessary ICs for the input of data.  It is not a question of
whether the keyboard assemblies are unfinished articles, but
whether they are able to input data.  Regardless of any
technological differences between the relevant merchandise, 
the principles at issue are the same.  Consequently, we find this
ruling instructive for determining that the subject keyboard
assembly is properly classifiable within subheading 8537.10.00,
HTSUS.





                               -4-

HOLDING:

     The subject keyboard assembly is classifiable within
subheading 8537.10.00, HTSUS, which provides for "[b]oards,
panels . . . equipped with two or more apparatus of heading 8535
or 8536, for electric control or the distribution of electricity
. . . [f]or a voltage not exceeding 1,000 V."  You should deny
the protest in full.  A copy of this decision should be attached
to the Customs Form 19 and mailed to the protestant as part of
the notice of action on the protest.


                                 Sincerely,


                                 John Durant, Director