Passive Starter Interrupt (PSI-II); EN 85.36

HQ 952161 August 4, 1992 CLA-2 CO:R:C:M 952161 LTO CATEGORY: Classification TARIFF NO.: 8536.90.00 Mr. Jeffrey Fuller Micorp 505 Washington Street Auburn, Massachusetts 01501 RE: Passive Starter Interrupt (PSI-II); EN 85.36 Dear Mr. Fuller: This is in response to your undated letter, received by this office on June 19, 1992, requesting the classification of the Passive Starter Interrupt (PSI-II) under the Harmonized Tariff Schedule of the United States (HTSUS). FACTS: The article in question is the PSI-II. The PSI-II prevents a vehicle from starting unless a secret accessory switch (i.e., lights, defroster, etc.) has been activated momentarily after the ignition is turned to the "ON" position. If the accessory switch is not activated, the vehicle will not start and the horn will sound. The PSI-II is totally passive--it sets itself automatically every time the engine is shut off. The system consists of five wires terminating into a connector, a mating harness which also has five wires and a connector and an external valet switch mounted on the control box, which acts as a bypass switch. The external valet switch, which is located at the bottom of the unit, allows the vehicle to be started without use of the secret accessory. The system's wires connect to the vehicle's starter, ignition, horn, and any of the vehicle's accessories. Another wire is used as a ground. ISSUE: Whether the Passive Starter Interrupt (PSI-II) is classifiable as electrical apparatus for the switching of - 2 - electrical circuits under the HTSUS. LAW AND ANALYSIS: The General Rules of Interpretation (GRI's) to the HTSUS govern the classification of goods in the tariff schedule. GRI 1 states in pertinent part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes . . . ." Heading 8536, HTSUS, provides for "[e]lectrical apparatus for switching or protecting electrical circuits . . . for a voltage not exceeding 1,000 V." The Harmonized Commodity Description and Coding System Explanatory Notes (EN) constitute the Customs Co-operation Council's official interpretation of the Harmonized System. While not legally binding, they provide a commentary on the scope of each heading of the Harmonized System, and are generally indicative of proper interpretation of these headings. EN 85.36, pg. 1389, states that the apparatus for switching electrical circuits covered by Heading 8536, HTSUS, "consist essentially of devices for making or breaking one or more circuits in which they are connected, or for switching from one circuit to another." The PSI-II is an electrical device for the switching of electrical circuits. Once installed, the vehicle will not start unless the chosen accessory switch has been activated. Also, if the switch has not been activated, the vehicle's horn will sound. Accordingly, the article in question is classifiable under Heading 8536, HTSUS, specifically under subheading 8536.90.00, HTSUS, which describes other electrical apparatus for switching electrical circuits. HOLDING: The Passive Starter Interrupt (PSI-II) is classifiable under subheading 8536.90.00, HTSUS, which provides for "[e]lectrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits . . . for a voltage not exceeding 1,000 V . . . [o]ther apparatus." The corresponding rate of duty for articles of this subheading is 5.3% ad valorem. Sincerely, John Durant, Director Commercial Rulings Division