Protest 4103-93-100177; Universal Remote Controls; Universal Electronics, Inc., v. U.S.

HQ 956020 July 11, 1996 CLA-2 RR:TC:MM 959058 LTO CATEGORY: Classification TARIFF NO.: 8537.10.00 Port Director U.S. Customs Service 4500 International Gateway Drive Room 221 Columbus, Ohio 43219 RE: Protest 4103-93-100177; Universal Remote Controls; Universal Electronics, Inc., v. U.S. Dear Port Director: The following is our decision regarding Protest 4103-93-100177, which concerns the classification of Universal Remote Controls under the Harmonized Tariff Schedule of the United States (HTSUS). The subject merchandise was entered on September 28, 1992, and the entry was liquidated on April 23, 1993. The protest was timely filed on July 22, 1993. FACTS: The Universal Remote Controls are described as the "3 IN 1 Big Button Remote Controls" (catalog nos. 15-1904B, 15-1905A and 15-1906). They are hand held, programmable, infrared remote control devices. The Universal Remote Controls were entered under subheading 8529.90.35 (1992), HTSUS, which provides for other parts of televisions. They were classified upon liquidation under subheading 8537.10.00 (1992), HTSUS, which provides for other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, for a voltage not exceeding 1,000 V.  - 2 - ISSUE: Whether the Universal Remote Controls are classifiable as other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, for a voltage not exceeding 1,000 V, under subheading 8537.10.00, HTSUS. LAW AND ANALYSIS: The classification of "Universal Remote Controls" was considered in Universal Electronics, Inc., v. United States, Slip Op. 96-48 (March 7, 1996), wherein the U.S. Court of International Trade held that certain "Universal Remote Control" devices were classifiable under subheading 8537.10.00, HTSUS, which provides other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, for a voltage not exceeding 1,000 V. Accordingly, the remote controls under consideration are also classifiable under this subheading. An appeal of this decision is currently pending before the U.S. Court of Appeals for the Federal Circuit. HOLDING: The Universal Remote Controls are classifiable under subheading 8537.10.00, HTSUS. The protest should be DENIED. In accordance with section 3A(11)(b) of Customs Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, this decision, together with the Customs Form 19, should be mailed by your office to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry in accordance with the decision must be accomplished prior to the mailing of the decision. Sixty days from the date of the decision the Office of Regulations and Rulings will take steps to make the decision available to Customs personnel via the Customs Rulings Module in ACS and the public via the Diskette Subscription Service, Freedom of Information Act and other public access channels. Sincerely, John Durant, Director Tariff Classification Appeals Division