Door, Window, and Mirror Control Panel; Chapter 90, Note 6; Explanatory Note 90.32; 9032.89.60

HQ 954375 June 25, 1993 CLA-2 CO:R:C:M 954375 DWS CATEGORY: Classification TARIFF NO.: 8537.10.00 Mr. Angel A. Oliva-Hardison Angelo International 265 E. 12th Street P.O. Box 8378 Brownsville, TX 78520-8378 RE: Door, Window, and Mirror Control Panel; Chapter 90, Note 6; Explanatory Note 90.32; 9032.89.60 Dear Mr. Oliva-Hardison: This is in response to your letter of April 30, 1993, on behalf of Eaton Corporation, concerning the classification of a door, window, and mirror control panel under the Harmonized Tariff Schedule of the United States (HTSUS). FACTS: The merchandise consists of a door, window, and mirror control panel. It is used to control the position of the windows, the door locks, and, in some cases, the position of the side mirrors of a motor vehicle. The control panel is imported from Mexico. The subheadings under consideration are as follows: 9032.89.60: [a]utomatic regulating or controlling instruments and apparatus; parts and accessories: [o]ther instruments and apparatus: [o]ther: [o]ther. The general, column one rate of duty is 4.9 percent ad valorem. 8537.10.00: . . . 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: [f]or a voltage not exceeding 1,000 V. The general, column one rate of duty is 5.3 percent ad valorem. ISSUE: Whether the control panel is classifiable under subheading 9032.89.60, HTSUS, as an other automatic controlling instrument and apparatus, or under subheading 8537.10.00, HTSUS, as a control panel? 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. Chapter 90, note 6, HTSUS, states that: [h]eading 9032 applies only to: (a) Instruments and apparatus for automatically controlling the flow, level, pressure or other variables of liquids or gases, or for automatically controlling temperature, whether or not their operation depends on an electrical phenomenon which varies according to the factor to be automatically controlled; and (b) Automatic regulators of electrical quantities, and instruments or apparatus for automatically controlling non-electrical quantities the operation of which depends on an electrical phenomenon varying according to the factor to be controlled. The control panel is not described by chapter 90, note 6, HTSUS, because it is not used for automatically controlling the flow, level, pressure of liquids or gases, or for automatically controlling temperature, nor is it used for controlling non- electrical quantities, the operation of which depends on a varying electrical quantity. 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 describing the goods included under chapter 90, note 6(b), HTSUS, Explanatory Note 90.32 (p. 1535) states that: [t]he automatic regulators of this heading are intended for use in complete automatic control systems which are designed to bring quantity, electrical or non-electrical, to, and maintain it at, a desired value, stabilised against any disturbances, by constantly measuring its actual value. . . The control panel does not possess any sensing or measuring devices, nor does it have the ability to compare a measured value against a pre-programmed value. It contains switches which must be manually activated. It is our position that the merchandise is eo nomine classifiable under subheading 8537.10.00, HTSUS, as a control panel. HOLDING: The door, window, and mirror control panel is classifiable under subheading 8537.10.00, HTSUS, as a control panel. Goods classifiable under this provision and originating in Mexico, upon meeting the requirements of sections 10.173 - 10.178, Customs Regulations (19 CFR 10.173 - 10.178), receive duty free treatment under the Generalized System of Preferences. Sincerely, John Durant, Director