HQ 951476: Magnetic Contacts; EN 85.31; 8536; EN 85.36; Note 4 toSection XVI; GRI 2(a); Note 2(a) to Section XVI

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 951476

                       June 23, 1992


CLA-2 CO:R:C:M  951476 LTO

CATEGORY:  Classification

TARIFF NO.:  8536.50.00

Mr. Michael R. Doram
Politis, Pollack & Doram
3255 Wilshire Blvd., Suite 1688
Los Angeles, California 90010

RE:   Magnetic Contacts; EN 85.31; 8536; EN 85.36; Note 4 to
Section XVI; GRI 2(a); Note 2(a) to Section XVI

Dear Mr. Doram:

     This is in response to your letter of March 12, 1992,
requesting the classification of magnetic contacts under the
Harmonized Tariff Schedule of the United States (HTSUS).  Your
letter was referred to this office for a response.

FACTS:

     The articles in question are magnetic contacts (Model 10 and
Model 50).  Model 10 is a 3/8" concealed magnetic contact, and
Model 50 is an overhead door contact.  Both models incorporate
dual reed switches in a parallel circuit, an Alnico 5 magnet and
electrical insulated wire conductors.

     The magnetic contacts are placed by windows, doors, gates
and any other objects the user wishes to protect from
unauthorized entry.  When the magnet and the dual reed switches
are in close proximity, a closed loop circuit exists.  When the
magnet is not in close proximity to the switches, the contacts
open and the switches activate the alarm.

ISSUE:

     Whether the magnetic contacts are covered by Heading 8531,
HTSUS, which describes electric signaling apparatus and parts
thereof.

LAW AND ANALYSIS:

     The General Rules of Interpretation (GRI's) to the HTSUS
                              - 2 -

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:

     8531      Electric sound or visual signaling
               apparatus (for example, bells, sirens,
               indicator panels, burglar or fire
               alarms), . . . parts thereof

*    *    *    *    *    *    *    *    *    *    *    *    *

     8536      Electrical apparatus for switching or
               protecting electrical circuits, or for
               making connections to or in electrical
               circuits . . ., for a voltage not
               exceeding 1,000 V

     You contend that the articles in question are classifiable
under Heading 8531, HTSUS, as either "functional units" whose
function is described therein (according to Note 4 to Section
XVI), as incomplete alarms (according to GRI 2(a)), or as parts
of alarms.

     Note 4 to Section XVI states as follows:

     Where a machine . . . consists of individual
     components . . . intended to contribute together
     to a clearly defined function covered by one of
     the headings in chapter 84 or chapter 85, then
     the whole falls to be classified in the heading
     appropriate to that function.

You suggest that the individual components of the magnetic
contacts are intended to contribute together to a clearly defined
function covered by Heading 8531, HTSUS.  The clearly defined
function covered by this heading is that of signaling.  It is
clear that the articles in question do not, by themselves,
perform such a function.

     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, they are generally indicative of
proper interpretation of each heading of the Harmonized System,
and are thus useful in ascertaining classification under the
System.

                              - 3 -

     EN 85.31, pg. 1381, states that Heading 8531, HTSUS, covers,
with certain exceptions, "all electrical apparatus used for
signalling purposes, whether using sound for the transmission of
the signal . . . or using visual indication . . ., and whether
operated by hand . . . or automatically (e.g., burglar alarms)."
The articles in question are not, by themselves, sound signaling
equipment, nor are they visual signaling equipment.  Thus, they
are not classifiable under Heading 8531, HTSUS, according to Note
4 to Section XVI.

     The articles in question are also not classifiable under
Heading 8531, HTSUS, as incomplete alarms according to GRI 2(a).
GRI 2(a) states in part as follows:

     Any reference in a heading to an article shall be
     taken to include a reference to that article
     incomplete or unfinished, provided that, as
     entered, the incomplete or unfinished article has
     the essential character of the complete or finished
     article.

     Burglar alarms consist of two parts, "a detecting part, and
a signalling part . . . which is set off automatically when the
detecting part operates."  EN 85.31, pg. 1382.  They operate by
various means, including "electrical contacts which are operated
by stepping on a certain part of the floor, opening a door,
breaking or touching wires, etc. [emphasis in original]."  EN
8531, pg. 1382.  The articles in question act as the detecting
part of a burglar alarm.  When the door or window to which they
are attached is opened and the contacts broken, the alarm is
activated.

     The magnetic contacts would be classifiable as incomplete
alarms only if they have the "essential character" of complete
alarms.  The articles in question provide the means of operation
for the bell, buzzer or other signaling equipment.  They do not
contain any of the alarm's signaling equipment.  Thus, it is our
opinion that the magnetic contacts, the detecting portion of the
alarm, do not have the essential character of complete alarms.

     As described by EN 85.31, pg. 1382, the articles in question
are clearly parts of burglar alarms.  However, Note 2(a) to
Section XVI states 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 . . . [underlining added]."  Thus, if the articles in
question are goods included in Heading 8536, HTSUS, they cannot
be classified as parts of electric sound signaling apparatus
under Heading 8531, HTSUS.


                              - 4 -

     EN 85.36, pg. 1389, states that Heading 8536, HTSUS, covers
apparatus for switching electrical circuits, including switches
operated by the opening or closing of a door.  It further states
that "[t]hese apparatus 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."

     When energized, the magnetic contacts react to any
unauthorized entry by opening the closed loop circuit to activate
the alarm's signaling device.  The fact that they merely contain
dual reed switches, and that switches generally do not contain
magnets or insulated electrical wire leads, does not take them
beyond the scope of Heading 8536, HTSUS.  Thus, the articles in
question are apparatus for switching electrical circuits
classifiable under Heading 8536, HTSUS, specifically under
subheading 8536.50.00, HTSUS.

HOLDING:

     The magnetic contacts are classifiable under subheading
8536.50.00, HTSUS, 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 suppressors, plugs, sockets, lamp-holders,
junction boxes), for a voltage not exceeding 1,000 V . . .
[o]ther switches."  The corresponding rate of duty for articles
of this subheading is 5.3% ad valorem.

                              Sincerely,




                              John Durant, Director
                              Commercial Rulings Division