Reconsideration of NY Ruling 837235

HQ 085048 October 11, 1989 CLA-2 CO:R:C:G 085048 TLS CATEGORY: Classification TARIFF NO.: 9107.00.80 Mr. Michael O'Neill O'Neill & Whitaker, Inc. 1809 Baltimore Avenue Kansas City, Missouri 64108 RE: Reconsideration of NY Ruling 837235 Dear Mr. O'Neill: You request a reconsideration of NY ruling 837235 concerning the classification of an electronic time switch under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Your letter dated June 5, 1989 has been referred to this office for a reply. FACTS: This reconsideration concerns a letter that classified a solid state electronic time switch as a time switch with clock movement. The time switch is an electronic timer used for automatic control of the on-off function on a coffee maker. It has a solid state electronic clock movement with a light emitting diode (LED) digital display, which allows the time switch to be used as a clock as well. Under the Tariff Schedules of the United States (TSUS), this article was classified under item 688.42, as an electrical article not specially provided for. ISSUE: Under which of the following HTSUSA headings is the electronic time switch properly classified: 8537, HTSUSA, covering boards, panels (including numerical control panels), equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of chapter 90, other than switching apparatus of heading 8517; 9107.00, HTSUSA, covering time switches with clock or watch movement or with synchronous motor. LAW AND ANALYSIS: The General Rules of Interpretation (GRI) govern the classification of articles under the HTS. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. Heading 8537 is considered because the electronic time switch is comprised of, among other things, a control panel that performs the multiple functions of this article. It is asserted that this heading is more appropriate than any other because the controller board has no mechanical timer or clock functions that would indicate clock movement. Note 3 for chapter 91 states that for purposes of the chapter, the expression "watch movements" means devices regulated by a balance wheel and hairspring, quartz crystal or any other system capable of determining intervals of time, with a display or a system to which a mechanical display can be incorporated. (emphasis in original). As noted above, the time switch incorporates a solid state electronic clock movement with an LED digital display. It is fully capable of determining intervals of time. While this solid state circuitry may not function in the same manner as a conventional clock movement, it falls within the definition of watch movement as provided for in chapter 91 note 3. Therefore, heading 9107.00 is appropriate in this case. HOLDING: The solid state electronic time switch is classified under subheading 9107.00.80, HTSUSA, as a time switch with clock movement valued over $5 per unit. Sincerely, John Durant, Director Commercial Rulings Division