HQ 957891: Protest 0401-95-100216; Tuners; Radio Frequency (RF) Remote Control Receiver; 8529.90.50; HQs 957143, 953013

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 957891

                           June 5, 1995

CLA-2 R:C:M  957891  RFA

CATEGORY:  Classification

TARIFF NO.: 8526.92.00


District Director of Customs
10 Causeway Street
Room 603
Boston, MA  02222-1059

RE:  Protest 0401-95-100216; Tuners; Radio Frequency (RF) Remote
     Control Receiver; 8529.90.50; HQs 957143, 953013


Dear District Director:

     The following is our decision regarding Protest 0401-95-100216, which concerns the classification of a radio frequency
remote control receiver under the Harmonized Tariff Schedule of
the United States (HTSUS). 

FACTS:

     The subject merchandise is a printed circuit assembly, radio
remote control frequency device, identified as part MX-H30F
receiver, which will be assembled into the BOSE Lifestyle [TM]
Music System.  According to information submitted by counsel for
the protestant, a radio frequency remote control sends a signal
on a fixed frequency of 27.145 MHZ to the MX-H30F receiver. 
After receiving the signal from the remote, the subject
merchandise will change the signal to microprocessor TTL level
signals for the use of the microprocessor within the Lifestyle
Music System to remotely operate certain functions such as the
radio, speakers, on/off, volume or to change station, etc.  

     Counsel asserts that the merchandise was incorrectly
identified and entered under subheading 8529.90.50, HTSUS, as
tuners.  The entry was liquidated  on December 23, 1994, under
the same provision.  The protest was timely filed on March 22,
1995, claiming classification under subheading 8526.92.00, HTSUS,
as other radio remote control apparatus.   

     The subheadings under consideration are as follows:

     8526.92.00:    Radar apparatus, radio navigational aid
                    apparatus and radio remote control apparatus:
                    [o]ther radio remote control apparatus 
               . . . .

          Goods classifiable under this provision have a general,
          column one rate of duty of 4.9 percent ad valorem.

     8529.90.50     Parts suitable for use solely or principally 
                    with the apparatus of headings 8525 to 8528:
                    [o]ther: [o]ther. . . . .

          Goods classifiable under this provision have a general,
          column one rate of duty of 5.9 percent ad valorem.

ISSUE:

     Whether the MX-H30F receiver is classifiable as other radio
remote control apparatus, or as a part suitable for use solely or
principally with the apparatus of heading 8526, HTSUS, under the
HTSUS?

LAW AND ANALYSIS:

     Classification of merchandise under the HTSUS is in
accordance with the General Rules of Interpretation (GRI's).  GRI
1 provides that classification shall be determined according to
the terms of the headings and any relative section or chapter
notes.

     According to the information provided, the MX-H30F receiver
only operates on one, fixed frequency.  Tuners, on the other
hand, operate on multiple frequencies and are able to
discriminate varying incoming signals and then tune into a number
of frequencies desired (radio broadcast, voice, data).  We
believe that the subject merchandise does not meet the criteria
of tuners and, therefore, cannot be classified as such.  

     In HQ 953013, dated April 15, 1993, Customs determined that
transmitters without receivers for a radio remote control
apparatus, referred to as a Remote Keyless Entry (RKE), were
classifiable under heading 8526, HTSUS, as other radio remote
control apparatus.   Customs also classified a RKE consisting of
2 transmitters and one receiver as a functional unit under
heading 8526, HTSUS, as other radio remote control apparatus, in
HQ 957143, dated February 13, 1995. 

     The issue to be decided here is whether or not receivers for
radio remote controls are considered apparatus of heading 8526,
HTSUS.  The term "apparatus" has been defined by the courts as a
combination of articles and materials which are intended,
adapted, and necessary for the accomplishment of some purpose.
The Deseret Co., v. United States, 10 CIT 609, 611 (1986).   

     The Harmonized Commodity Description and Coding System
Explanatory Notes (EN) constitute the Customs Cooperation
Council's official interpretation of the HTSUS.  While not
legally binding, the ENs provide a commentary on the scope of
each heading of the HTSUS and are generally indicative of the
proper interpretation of these headings. See T.D. 89-80, 54 FR
35127, 35128 (August 23, 1989).   EN 85.26, page 1376, states, in
pertinent part, that heading 8526, HTSUS, includes:

     (11) Radio apparatus for the remote control of ships,
          pilotless aircraft, rockets, missiles, toys, model
          ships or aircraft, etc.

     (12) Radio apparatus for the detonation of mines, or
          for the remote control of machines.
  
     We find that the MX-H30F receiver is radio remote control
apparatus because it controls various functions within the
Lifestyle Music System.  Therefore, the MX-H30F is provided for
under heading 8526, HTSUS.

HOLDING:

     For the foregoing reasons, the MX-H30F receiver is
classifiable under subheading 8526.92.00, HTSUS, which provides
for: "[r]adar apparatus, radio navigational aid apparatus and
radio remote control apparatus: [o]ther radio remote control
apparatus . . . . "  Goods classifiable under this provision have
a general, column one rate of duty of 4.9 percent ad valorem.

     The protest should be GRANTED.  In accordance with Section
3A(11)(b) of Customs Directive 099 3550-065, dated August 4,
1993, Subject: Revised Protest Directive, this decision, together
with the Customs Form 19, should be mailed by your office to the
protestant no later than 60 days from the date of this letter. 
Any reliquidation of the entry In accordance with the decision
must be accomplished prior to mailing of the decision.  Sixty
days from the date of the decision the Office of Regulations and
Rulings will take steps to make the decision available to Customs
personnel via the Customs Rulings Module In ACS and the public
via the Diskette Subscription Service, Freedom of Information Act
and other public access channels.

                              Sincerely,



                              John Durant, Director
                              Commercial Rulings Division