HQ 951327: Protest No. 3004-90-000198; Keytops; TSUS; HTSUS; Parts

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 951327
                                                               
                           May 1, 1992

CLA-2 CO:R:C:M  951327 MBR

CATEGORY:  Classification

TARIFF NO.:    676.54 TSUS, 8473.30.40 HTSUS; 676.54 TSUS,
               8473.29.00 HTSUS; 684.58 TSUS, 8517.90.30 HTSUS;
               685.90 TSUS, 8538.90.00 HTSUS; 712.49 TSUS,
               9027.90.__ HTSUS

District Director
U.S. Customs
909 First Ave., Rm 2039
Seattle, WA 98174

RE:   Protest No. 3004-90-000198; Keytops; TSUS; HTSUS; Parts

Dear Sir:

     This is our response to Protest No. 3004-90-000198, dated July
5, 1990, regarding classification of various keytops, under the
Tariff Schedules of the United States (TSUS) and the Harmonized
Tariff Schedule of the United States (HTSUS).

FACTS:

     The instant protest includes keytops imported by Comptec
International, Ltd., designed for and dedicated as parts of certain
machines which include Computer/ADP machines, point of sale
terminals, telephonic apparatus, control devices, automatic teller
terminals, and instrumentation devices.

ISSUE:

     What is the classification of various dedicated keytops under
the Tariff Schedules of the United States (TSUS), and the
Harmonized Tariff Schedule of the United States (HTSUS)?

LAW AND ANALYSIS:

     Through discussions with the importer and an examination of
samples, Customs has determined that the instant keytops are not
interchangeable.  From the evidence before us we have determined
that each keytop is a dedicated part of a specific device, and is
classifiable as such.  There are no eo nomine provisions for
keytops in either the TSUS or HTSUS.


     The importer argues that, under the TSUS, all keytops are of
the same class or kind and should be classified under the doctrine
of chief use, in the provision for parts of ADP machines.  
However, it is Customs position that these are dedicated keytops
for certain types of machines, and each type constitutes a "class"
or "kind."  Therefore, for instance, there is a class of keytops
that are exclusively used for ADP machines, a class of keytops that
are exclusively used for telephones, etc.

     Under the HTSUS, the importer again argues that Comptec's
keytops are "principally" used for ADP machines, therefore, they
argue that all of Comptec's keytops should be classifiable as parts
of ADP machines.

     However, classification of parts in Section XVI is governed
by Legal Note 2. (a), (b), and (c) which states:

2.   Subject to note 1 to this section, note 1 to chapter 84 and
     to note 1 to chapter 85, parts of machines (not being parts
     of the articles of heading 8484, 8544, 8545, 8546 or 8547) are
     to be classified according to the following rules:

     (a)  Parts 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;

     (b)  Other parts, if suitable for use solely or principally
          with a particular kind of machine, or with a number of
          machines of the same heading (including a machine of
          heading 8479 or 8543) are to be classified with the
          machines of that kind.  However, parts which are equally
          suitable for use principally with the goods of headings
          8517 and 8525 to 8528 are to be classified in heading
          8517;

     (c)  All other parts are to be classified in heading 8485 or
          8548.

     As noted above, the instant keytops are not interchangeable. 
In their condition as imported, each keytop is suitable for use
solely or principally with a particular type of machine, and thus,
pursuant to Legal Note 2.(b), must be classified with machines of
that kind.  Only keytops suitable for use solely or principally
with ADP machines (or units thereof) may be classified as parts of
ADP machines.  A finding that ADP machines may use more keytops
than any other class of machines does not require that all classes
of keytops are solely or principally used with ADP machines.

     Therefore, we have determined the appropriate classifications
for dedicated keytops to be as follows:





ADP Keyboard Keytops/Other ADP Unit Keytops..676.54 TSUS
                                             8473.30.40 HTSUS

Point of Sale Terminal Keytops...............676.54 TSUS
                                             8473.29.00 HTSUS

Telephonic Apparatus Keytops.................684.58 TSUS
                                             8517.90.30 HTSUS

Control Device Keytops.......................685.90 TSUS
                                             8538.90.00 HTSUS

Instrumentation Device Keytops...............712.49 TSUS
                                             9027.90.__ HTSUS
HOLDING:

     The classification of dedicated keytops is as follows: ADP
Keyboard Keytops/Other ADP Unit Keytops 676.54 TSUS, 8473.30.40
HTSUS; Point of Sale Terminal Keytops 676.54 TSUS, 8473.29.00
HTSUS; Telephonic Apparatus Keytops 684.58 TSUS, 8517.90.30 HTSUS;
Control Device Keytops 685.90 TSUS, 8538.90.00 HTSUS;
Instrumentation Device Keytops 712.49 TSUS, 9027.90.__ HTSUS.

     You should deny the protest, except to the extent
reclassification of the merchandise as indicated above results in
a partial allowance.  A copy of this decision should be attached
to the Customs Form 19 and provided to the protestant as part of
the notice of action on the protest.

                              Sincerely,




                              John Durant, Director
                              Commercial Rulings Division