us-cbp-cross-rulings-hq-084190•HQ 084190: Decision on Difference of Opinion Reported on Customs Form 6431, Dated April 16, 1986, Concerning the Classification of Plastic Enclosures and Accessories.
HQ 084190: Decision on Difference of Opinion Reported on Customs Form 6431, Dated April 16, 1986, Concerning the Classification of Plastic Enclosures and Accessories.
us-cbp-cross-rulings-hq-084190HQ 084190: Decision on Difference of Opinion Reported on Customs Form 6431, Dated April 16, 1986, Concerning the Classification of Plastic Enclosures and Accessories.Guidance
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 084190
July 31, 1989
CLA-2 CO:R:C:G 084190 APS
CATEGORY: CLASSIFICATION
TARIFF: 685.90, 657.25, 774.55
Ms. Angela DeGaetano
Chief, Customs Information Exchange
6 World Trade Center
New York, New York 10048
RE: Decision on Difference of Opinion Reported on Customs Form
6431, Dated April 16, 1986, Concerning the Classification
of Plastic Enclosures and Accessories.
Dear Ms. DeGaetano:
In a memorandum of October 15, 1986, you requested
assistance in resolving a difference of opinion reported on
Customs Form 6431, dated April 16, 1986, from the port of
Champlain N.Y. The merchandise is a polyester enclosure, a metal
flat plate chassis, and a Zintex mounting plate entered on Entry
No. 86-151080-7 on March 7, 1986.
The model 9017 enclosure is used to house electrical
components. The enclosure is designed for use where harsh
environmental conditions exist, such as in the chemical, mining,
and food processing industries. The enclosure is constructed of
Noryl, a polycarbonate plastic which is usually not reinforced,
and incorporates metal and nylon components and a neoprene
gasket. The enclosure is double insulated, watertight,
weatherproof, anti-corrosive and self-extinguishing. The
literature describes the enclosure and functionally similar
products as enclosures, industrial enclosures, industrial boxes,
junction boxes, pushbutton enclosures, terminal boxes, and
control enclosures.
The issue presented is whether the model 9017 enclosure is
classifiable under the provision for other articles not specially
provided for, of rubber or plastic, in item 774.55, Tariff
Schedules of the United States (TSUS), or under the provision for
other electrical apparatus and parts thereof, in item 685.90,
TSUS.
- 2 -
Since the provision of item 685.90, TSUS, is more specific
than item 774.55, TSUS, the issue is whether the enclosure and
accessories are the electrical articles and parts thereof
provided for in item 685.90, TSUS.
The classification of enclosures and cabinets was the
subject of two earlier Headquarters letters. In 057093 of
October 12, 1978 an industrial enclosure made of 14 gauge cold
rolled steel with all metal surfaces pre-treated and coated with
phosphate material followed by an electrostatically applied heat-
fused powder coating were held to be classifiable under item
657.20, TSUS. Classification under item 685.90, TSUS, was
considered and held to be inapplicable. We held that item 685.90
pertains to the actual electrical apparatus and not the housing
in which the apparatus is enclosed. The implication in that
decision was that there was no dedication to use with any
electrical components.
Again, in Headquarters letter 076636 of September 18, 1986
we ruled on merchandise described as wall mounted electrical
cabinets which were steel boxes of various sizes, with doors,
used in industry for housings for circuitry. Although the
thrust of the decision pertained to the question of whether the
boxes were furniture we also discussed classification under item
657.25, TSUS vis-a-vis item 685.90, TSUS. Although somewhat
inartfully expressed, the holding there was that cabinets of a
general purpose type for housing electrical apparatus were
classifiable under item 657.25, TSUS whereas those which were
actually part of the electrical circuitry were classifiable under
item 685.90, TSUS.
The reasoning in these decisions foreshadowed the treatment
of junction boxes under the Harmonized Tariff Schedule. As the
Explanatory Notes to section XVI, chapter 85 at page 1390
provide, junction boxes fitted internally with terminals or other
devices for connecting together electrical wires are classifiable
in Chapter 85. Those junction boxes not fitted with means of
electrical connection, but used solely as a protective cover or
to hold an insulating compound over a joint made independently
are classified elsewhere according to their constituent material.
- 3 -
Regarding the plastic boxes which are the subject of this
difference of opinion, we are unable to offer definite advice
because it is unclear whether the boxes are merely housings or
whether they form part of the electrical circuitry. The
difference should be resolved in accordance with the principles
expressed above.
Sincerely,
John Durant, Director
Commercial Rulings Division
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