Listener; GRI 1; electrical connecting device; electrical switching device; EN 85.37

HQ 953283 February 9, 1993 CLA-2 CO:R:C:M 953283 KCC CATEGORY: Classification TARIFF NO.: 8537.10.00 Ms. Judy Campbell W.Y. Moberly, Inc. Box 164 Sweetgrass, Montana 59484 RE: Listener; GRI 1; electrical connecting device; electrical switching device; EN 85.37 Dear Ms. Campbell: This is in response to your letter dated December 22, 1992, to Customs in New York, on behalf of Hartman Technica,, regarding the tariff classification of the "Listener" under the Harmonized Tariff Schedule of the United States (HTSUS). FACTS: The "Listener", which is manufactured in Canada, is a self- contained, portable accessory for aircraft pilots. It is an electronic device which allows a pilot to listen to music and at the same time enable him to monitor radio signals. The pilot's headset and music source, such as a compact disc or tape player, are both plugged into the "Listener". The pilot is able constantly to listen to the music. However, when the radio receives a signal, the music is automatically switched off and the pilot hears only the radio signal. The "Listener" is powered by a standard 9 Volt alkaline battery. ISSUE: What is the proper tariff classification of the "Listener" under the HTSUS? LAW AND ANALYSIS: The classification of merchandise under the Harmonized Tariff Schedule of the United States is governed by the General Rules of Interpretation (GRI's). GRI 1, HTSUS, states in part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes...." Heading 8537, HTSUS, provides for "Boards, panels (including numerical control panels), consoles, desks, cabinets and other bases, 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." Explanatory Note (EN) 85.37 of the Harmonized Commodity Description and Coding System (HCDCS) (pg. 1391) states that heading 85.37 consists "...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, voltage regulators, rheostats or luminous circuit diagrams." The Explanatory Notes, although not dispositive, are to be looked to for guidance in interpreting the HTSUS. 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989). Headings 8535 and 8536, HTSUS, provide for "Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs, junction boxes)...." We are of the opinion that the "Listener" is a control panel incorporating two or more apparatus of headings 8535 or 8536, HTSUS. The "Listener" is an electrical connecting device which allows the pilot to hear music while he/she continues to monitor radio signals. It is capable of this function because of the switching device which automatically disconnects the music source when a radio signal is received. Moreover, EN 85.37 states that the goods of heading 8537, HTSUS, "...vary from small switchboards with only a few switches, fuses, etc. (e.g., for lighting installations) to complex control panels for machines-tools, rolling mills, power stations, radio stations, etc...." HCDCS, Vol. 4, p. 1391. The "Listener" satisfies the terms of heading 8537, HTSUS. It is specifically classified under subheading 8537.10.00, HTSUS, which provides "...For a voltage not exceeding 1,000 V." HOLDING: The "Listener" is properly classified under subheading 8537.10.00, HTSUS, which provides for "Boards, panels (including numerical control panels), consoles, desks, cabinets and other bases, 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...For a voltage not exceeding 1,000 V", with duty at the rate of 5.3% ad valorem. Subheading 8537.10.00, HTSUS, is an eligible tariff provision for preferential treatment under the United States- Canada Free Trade Agreement (CFTA). If the articles are deemed to be goods originating in the territory of Canada, pursuant to General Note 3(c)(vii), HTSUS, they will be eligible for duty free treatment. Sincerely, John Durant, Director Commercial Rulings Division