Pro-face Graphic Control Panel; part suitable for use solely or principally; programmable controller; 8543.80.90; EN 85.43

HQ 954440 September 22, 1993 CLA-2 CO:R:C:M 954440 KCC CATEGORY: Classification TARIFF NO.: 8538.90.00 Mr. Michael B. Marogil NNR Aircargo Service (USA) Inc. 765 Dillon Drive Wood Dale, Illinois 60191-1272 RE: Pro-face Graphic Control Panel; part suitable for use solely or principally; programmable controller; 8543.80.90; EN 85.43 Dear Mr. Marogil: This is in response to your letter dated June 7, 1993, to Customs in New York, regarding the tariff classification of the Pro-face Graphic Control Panel under the Harmonized Tariff Schedule of the United States (HTSUS). Your letter was referred to this office for a response. FACTS: The article under consideration is the Pro-face Graphic Control Panel, Model No. GP511 ("Control Panel"). The Control Panel is described as a compact touch control unit incorporating an active-matrix color display measuring 10.4 diagonally. The Control Panel is principally designed for industrial use. It features parallel and serial quick connect interface options for connecting to a programmable controller or intelligent host. The Control Panel allows the operator to design customs screens. Standard industrial symbols and base screens can be selected from a library and used "as is" or customized for specific applications. Screens and graphics are stored on a self-contained, pocket sized memory card. A standard XT or AT keyboard is required when using the built-in graphics editor. The competing headings are: 8538.90.00 Parts suitable for use solely or principally with the apparatus of heading 8535, 8536 or 8537...Other.... 8543.80.90 Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof...Other machines and apparatus...Other.... ISSUE: Is the Pro-face Graphic Control Panel classified under subheading 8538.90.00, HTSUS, as a part suitable for use solely or principally with the apparatus of heading 8537, or under subheading 8543.80.90, HTSUS, as an electrical machines, having individual functions and not specified or included elsewhere? LAW AND ANALYSIS: The classification of merchandise under the HTSUS 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 8538, HTSUS, provides for parts suitable for use solely or principally with the apparatus of heading 8535, 8536 or 8537. The Control Panel is a dedicated programming tool which is used principally with industrial programmable control equipment. Programmable controllers are apparatus of heading 8537. Thus, the Control Panel is classifiable within heading 8538 as a part used solely or principally with a programmable controller. More specifically, it is provided for under subheading 8538.90.00, HTSUS, as other parts used solely with the apparatus of heading 8537. Heading 8543, HTSUS, provides for electrical machines, having individual functions and not specified or included elsewhere. Explanatory Note (EN) 85.43 of the Harmonized Commodity Description and Coding System (HCDCS) (pg. 1402), states that this heading covers all electrical appliances and apparatus, not falling in any other heading of this chapter. The ENs, although not dispositive, are to be looked to for the proper interpretation of the HTSUS. 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989). The Control Panel is used solely or principally with a programmable controller of heading 8537, HTSUS, therefore, it is classifiable under heading 8538, HTSUS. In other words, it falls within another heading of this chapter. Therefore, the article is excluded from classification within heading 8543, HTSUS, based on the terms of the heading and the ENs. HOLDING: The Pro-face Graphic Control Panel is classified under subheading 8538.90.00, HTSUS, which provides for parts suitable for use solely or principally with the apparatus of heading 8537. This tariff provision is dutiable at the Column 1 rate of 5.3 percent ad valorem. Sincerely, John Durant, Director Commercial Rulings Division