HQ 953314: Electronic Time Switches; Logic Modules; Switch Blocks; Explanatory Note 91.07; GRI 2(a); Explanatory Note 2(a)(V) and (VII); Complete and Unassembled; Simple Assembly; HQ 088891; 951508 Dear Mr. Larson:

us-cbp-cross-rulings-hq-953314HQ 953314: Electronic Time Switches; Logic Modules; Switch Blocks; Explanatory Note 91.07; GRI 2(a); Explanatory Note 2(a)(V) and (VII); Complete and Unassembled; Simple Assembly; HQ 088891; 951508 Dear Mr. Larson:Guidance

Abrir fonte

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 953314
                        February 19, 1993


CLA-2 CO:R:C:M 953314 DWS

CATEGORY: Classification

TARIFF NO.: 9107.00.80

Mr. Gordon W. Larson
Rudolph Miles & Sons
4950 Gateway East
P.O. Box 11057
El Paso, TX 79983

RE: Electronic Time Switches; Logic Modules; Switch Blocks;
    Explanatory Note 91.07; GRI 2(a); Explanatory Note 2(a)(V)
    and (VII); Complete and Unassembled; Simple Assembly;
    HQ 088891; 951508
    
Dear Mr. Larson:

     This is in response to your letter of January 8, 1993,
concerning the classification of electronic time switches, logic
modules and switch blocks under the Harmonized Tariff Schedule of
the United States (HTSUS).

FACTS:

     The merchandise consists of electronic time switches, logic
modules, and switch blocks.  The electronic time switches (model
nos. TS212S, TS110S, TS114S, TS110C, and TS114C) are microprocessor
controlled, utilizing a primary oscillator with a quartz crystal
or ceramic resonator to synchronize processor operation.  Under
typical operating conditions, the timekeeping functions are based
on an external time "standard", specifically the 60 Hz AC line
frequency.  Backup timekeeping is achieved by operations entirely
internal to the microprocessor, and is related to the frequency of
the primary oscillator.  The time switches require a 9 volt battery
for operation and memory retention.

     The logic modules (model nos. TLA24, TL700, TL240, and TL242)
are clock movements designed to be connected to the subject switch
blocks to form time switches.  With the exception of not possessing
switching capabilities, they operate electrically in the same
manner as the time switches.  They exceed 12mm in thickness and
50mm in width and length, and require a 9 volt battery for
operation and memory retention.

      As noted above, the switch blocks (models TC110, TC210,
TC210D, TC220, TC410, and TC410D) are designed to be connected to
the subject logic modules to form time switches.  They consist of
relays, a manual override switch, and a regulated DC power supply
which will provide operational DC power to the logic modules.

     It is our understanding from the information supplied that the
logic modules and the switch blocks will be imported in equal
numbers within the same shipment.

ISSUE: 

     What is the proper classification of the electronic time
switches, logic modules, and switch blocks under the HTSUS?

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.

     We will first deal with the classification of the complete
time switches.  Heading 9107, HTSUS, provides for: "[t]ime switches
with clock or watch movement or with synchronous motor."

     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 91.07 (p. 1547) states that:

     [t]his heading covers devices which do not have the character 
     of clocks of heading 91.05, but are mainly designed to make
or       break electric circuits automatically at given times,
usually
     at times determined according to a previously established   
      daily or weekly programme.  To be included in this heading
     these devices must have a movement of the watch or clock type
     (including secondary or synchronous motor clock movements) or 
     a synchronous motor with or without reduction gear.

     Because the subject time switches are specifically provided
for under heading 9107, HTSUS, it is our position that they are
classifiable under subheading 9107.00.80, HTSUS, which provides
for: "[t]ime switches with clock or watch movement or with
synchronous motor: [v]alued over $5 each."

      We will now deal with the classification of the logic modules
and switch blocks imported together in equal numbers and in the
same shipment.  The issue is whether the articles constitute a
complete and unassembled time switch.  

     GRI 2(a) states that:

     [a]ny reference in a heading to an article shall be taken to 
     include a reference to that article incomplete or unfinished,
     provided that, as entered, the incomplete or unfinished     
      article has the essential character of the complete or     
       finished article.  It shall also include a reference to that
     article complete or finished (or falling to be classified as
     complete or finished by virtue of this rule), entered 
     unassembled or disassembled.

     Explanatory Note 2(a)(V) (p. 2) states that:

     [t]he second part of Rule 2(a) provides that complete or    
      finished articles presented unassembled or disassembled are
     to be classified in the same heading as the assembled article.
     When goods are so presented, it is usually for reasons such
as       requirements or convenience of packing, handling or
transport.

     In part, Explanatory Note 2(a)(VII) (p. 2) states that:

     [f]or the purposes of this Rule, "articles presented 
     unassembled or disassembled" means articles the components
     of which are to be assembled either by means of simple fixing
     devices (screws, nuts, bolts, etc.) or by riveting or welding,
     for example, provided only simple assembly operations are   
      involved.

     It is our position that the logic modules imported together
with an equal amount of switch blocks in the same shipment
constitute complete and unassembled time switches.  Based upon
information supplied to us by the importer, we find that time
switches are imported unassembled for reasons such as "convenience
of packing, handling or transport."  Also, after importation, the
logic modules are connected to the switch blocks by means of simple
assembly.  One wire from one unit will be joined to one wire from
the other unit.  The two units will then be joined together by
means of a clamp.

     It is argued that HQ 088891, dated June 21, 1991, is
dispositive of this issue.   However, that ruling dealt with a
large number of disparate alarm system parts shipped in bulk.  In
the present case, the logic modules and switch blocks are shipped
together in equal numbers, and after importation, will be connected
together to form time switches.  These articles are not disparate
parts shipped in bulk.  We have held that, for classification
purposes, merchandise of this kind constitutes complete and
unassembled articles.  See HQ 951508, dated July 8, 1992.

     Therefore, it is our position that the logic modules imported
together with an equal amount of switch blocks in the same shipment
are classifiable as complete and unassembled time switches under
subheading 9107.00.80, HTSUS.

HOLDING:

     The time switches are classifiable under subheading
9107.00.80, HTSUS, which provides for: "[t]ime switches with clock
or watch movement or with synchronous motor: [v]alued over $5
each."  The general, column one rate of duty is 45 cents each and
6.4 percent ad valorem and 2.5 cents per jewel (if any).

     The logic modules imported together with an equal amount of
switch blocks in the same shipment are classifiable as complete and
unassembled time switches under subheading 9107.00.80, HTSUS.

                           Sincerely, 



                           John Durant, Director

Continue sua pesquisa no ChatGPT ou Claude

Conecte o Omnilex para pesquisar o corpus jurídico pelo seu assistente de IA.