HQ 953283: Listener; GRI 1; electrical connecting device; electrical switching device; EN 85.37

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 953283

                        February 9, 1993

CLA-2 CO:R:C:M 953283 KCC

CATEGORY:  Classification

TARIFF NO.:  8537.10.00

Ms. Judy Campbell
W.Y. Moberly, Inc. 
Box 164
Sweetgrass, Montana  59484

RE:  Listener; GRI 1; electrical connecting device; electrical
     switching device; EN 85.37

Dear Ms. Campbell:

     This is in response to your letter dated December 22, 1992,
to Customs in New York, on behalf of Hartman Technica,, regarding
the tariff classification of the "Listener" under the Harmonized
Tariff Schedule of the United States (HTSUS).

FACTS:

     The "Listener", which is manufactured in Canada, is a self-
contained, portable accessory for aircraft pilots.  It is an
electronic device which allows a pilot to listen to music and at
the same time enable him to monitor radio signals.  The pilot's
headset and music source, such as a compact disc or tape player,
are both plugged into the "Listener".  The pilot is able
constantly to listen to the music.  However, when the radio
receives a signal, the music is automatically switched off and
the pilot hears only the radio signal.  The "Listener" is powered
by a standard 9 Volt alkaline battery.

ISSUE:

     What is the proper tariff classification of the "Listener"
under the HTSUS?

LAW AND ANALYSIS:

     The classification of merchandise under the Harmonized
Tariff Schedule of the United States is governed by the General
Rules of Interpretation (GRI's).  GRI 1, HTSUS, states in part
that "for legal purposes, classification shall be determined
according to the terms of the headings and any relative section
or chapter notes...."

     Heading 8537, HTSUS, provides for "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."

     Explanatory Note (EN) 85.37 of the Harmonized Commodity
Description and Coding System (HCDCS) (pg. 1391) states that
heading 85.37 consists "...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."  The
Explanatory Notes, although not dispositive, are to be looked to
for guidance in interpreting the HTSUS.  54 Fed. Reg. 35127,
35128 (Aug. 23, 1989).  

     Headings 8535 and 8536, HTSUS, provide for "Electrical
apparatus for switching or protecting electrical circuits, or for
making connections to or in electrical circuits (for example,
switches, fuses, lightning arresters, voltage limiters, surge
suppressors, plugs, junction boxes)...."  We are of the opinion
that the "Listener" is a control panel incorporating two or more
apparatus of headings 8535 or 8536, HTSUS.  The "Listener" is an
electrical connecting device which allows the pilot to hear music
while he/she continues to monitor radio signals.  It is capable
of this function because of the switching device which
automatically disconnects the music source when a radio signal is
received.  Moreover, EN 85.37 states that the goods of heading
8537, HTSUS, "...vary from small switchboards with only a few
switches, fuses, etc. (e.g., for lighting installations) to
complex control panels for machines-tools, rolling mills, power
stations, radio stations, etc...."  HCDCS, Vol. 4, p. 1391.  The
"Listener" satisfies the terms of heading 8537, HTSUS.  It is
specifically classified under subheading 8537.10.00, HTSUS, which
provides "...For a voltage not exceeding 1,000 V."

HOLDING:

     The "Listener" is properly classified under subheading
8537.10.00, HTSUS, which provides for "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...For a
voltage not exceeding 1,000 V", with duty at the rate of 5.3% ad
valorem.


     Subheading 8537.10.00, HTSUS, is an eligible tariff
provision for preferential treatment under the United States-
Canada Free Trade Agreement (CFTA).  If the articles are deemed
to be goods originating in the territory of Canada, pursuant to
General Note 3(c)(vii), HTSUS, they will be eligible for duty
free treatment.     

                                   Sincerely,



                                   John Durant, Director
                                   Commercial Rulings Division