HQ 952441: Infrared Universal Remote Controller; Control Panel; Explanatory Note 85.37; Section XVI, Note 2(a); Heading 8529

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 952441
                        November 2, 1992


CLA-2 CO:R:C:M 952441 DWS

CATEGORY: Classification

TARIFF NO.: 8537.10.00

Ms. Ruth Maness
Burlington Air Imports
P.O. Box 59943
Oklahoma City, OK
73159-0043

RE: Infrared Universal Remote Controller; Control Panel;
    Explanatory Note 85.37; Section XVI, Note 2(a); Heading 8529

Dear Ms. Maness:

     This is in response to your letter of July 20, 1992, on
behalf of Jasco Products, Inc., concerning the classification of
universal remote controllers under the Harmonized Tariff Schedule
of the United States (HTSUS).

FACTS:

     The merchandise consists of infrared universal remote
controllers, model no. 8263, for use with televisions, video
cassette recorders (VCR's), cable boxes, and compact disc (CD)
players.  The controllers are pre-programmed for use with various
brands of televisions, VCR's, and CD players.  When a code number
is entered into one of the controllers, it activates the
necessary program to operate a particular apparatus.  The
controllers are intended to replace individual remotes which may
have become lost or damaged, or to replace those which are
capable of limited control of the above described devices.

ISSUE: 

     Whether the controllers are classifiable under heading 8537,
HTSUS, which provides for: "[b]oards, panels (including numerical
control panels), consoles, desks, cabinets and other bases,
equipped with two or more apparatus of heading 8535 or 8536, for
electrical control or the distribution of electricity . . .", or
under heading 8529, HTSUS, which provides for: "[p]arts suitable
for use solely or principally with the apparatus of headings 8525
to 8528"?

 LAW AND ANALYSIS:

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

     In understanding the language of the HTSUS, the Harmonized
Commodity Description and Coding System Explanatory Notes may be
utilized.  The Explanatory Notes, although not dispositive, are
to be used to determine the proper interpretation of the HTSUS. 
54 Fed. Reg. 35127, 35128 (August 23, 1989).  In part,
Explanatory Note 85.37 (p. 1391), HTSUS, states that:

     [t]hese consist 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, regulators, rheostats, or luminous 
     circuit diagrams.

     The goods of this heading vary from small switchboards with
     only a few switches, fuses, etc. (e.g., for lighting 
     installations) to complex control panels for machine tools, 
     rolling mills, power stations, radio stations, etc.,        
     including assemblies of several of the articles cited in the
     text of this heading.

     It is our position that the subject controllers are
classifiable under heading 8537, HTSUS.  The controllers function
in a manner similar to the control panel located within the
receiver of a television, VCR, or CD player.  The controllers can
turn a receiver on or off, they can adjust volume, and they can
switch channels.  One of the only substantive differences in
function between a control panel within a receiver and the
subject controllers is that the controllers are operational from
a remote area.  Consequently, we find that the subject
controllers are specifically described under heading 8537, HTSUS.
 
     Section XVI, note 2(a), HTSUS, 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.

     Because the controllers are specifically described under
heading 8537, HTSUS, under section XVI, note 2(a), HTSUS, they
cannot be classifiable as parts under heading 8529, HTSUS.

 HOLDING:

     The infrared universal remote controllers are classifiable
under subheading 8537.10.00, HTSUS, which provides for:
"[b]oards, panels (including numerical control panels), consoles,
desks, cabinets and other bases, equipped with two or more
apparatus of heading 8535 or 8536, for electrical control or the
distribution of electricity . . .: [f]or a voltage not exceeding 
1,000 V."  The general, column one rate of duty is 5.3 percent.

                           Sincerely, 



                           John Durant, Director
                           Commercial Rulings Division