Flexible circuit assembly with switches; HQ 955413; heading 8534; EN 85.34; section XVI, note 2; chapter 85, note 4

HQ 957048 January 10, 1995 CLA-2 CO:R:C:M 957048 LTO CATEGORY: Classification TARIFF NO.: 8473.30.10 Ms. Peggy Nguyen Apple Computer, Inc. One Infinite Loop M/S 36-IE Cupertino, California 95014 RE: Flexible circuit assembly with switches; HQ 955413; heading 8534; EN 85.34; section XVI, note 2; chapter 85, note 4 Dear Ms. Nguyen: This is in response to your letter of September 7, 1994, to Customs in New York, requesting the classification of a flexible circuit assembly under the Harmonized Tariff Schedule of the United States (HTSUS). Your letter was referred to this office for a response. FACTS: The article in question is referred to as a "flexible circuit assembly with switches, for PC" (Part 632-0021). It is used in the manufacture of Apple's Power Book 520 and 540 portable, personal computers (PCs). The assembly consists of a flexible circuit (tracings in a polyamide material), a strip of stiffener on at least one end of the assembly, three connectors and a plastic support. In addition, the assembly has two switches soldered onto the flexible circuit. The assembly processes signals and power between the computer logic board and track pad in the portable PCs. When assembled, the two switches are positioned under two buttons on the track pad. The switches initiate the transmission of data through the flexible circuit when a user depresses the respective button on the track pad.  - 2 - ISSUE: Whether the "flexible circuit assembly with switches, for PC" is classifiable as a part of automatic data processing (ADP) machines under heading 8473, 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 . . . ." 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, the ENs provide a commentary on the scope of each heading of the Harmonized System, and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989). You contend that the assemblies in question are classifiable as parts of ADP machines under heading 8473, HTSUS. Note 2 to section XVI, HTSUS, governs the classification of parts in chapters 84 and 85. Note 2(a) provides as follows: (a) Parts which are goods included in any of the headings of chapters 84 and 85 (other than 8485 and 8548) are in all cases to be classified in their respective headings. Accordingly, if the assemblies are goods included in any chapter 84 or 85 heading, they cannot be classified as parts under heading 8473, HTSUS. In HQ 955413, issued to you on May 18, 1994, Customs considered the classification of several flexible circuit assemblies. We determined that those assemblies consisting of a flexible printed circuit fitted with non-printed electric connections at one end, a strip of stiffener, an adhesive strip, but no additional non-printed elements, were classifiable under heading 8534, HTSUS. However, those assemblies combined with thermistors or ferrite beads, elements not obtained during the printing process, could not be classified under heading 8534, HTSUS, which provides for printed circuits. See Chapter 85, note 4, HTSUS; EN 85.34, pg. 1386. These assemblies were then classified as parts of ADP machines under heading 8473, HTSUS. The assembly in question consists of a flexible circuit, a strip of stiffener, three connectors and a plastic support. In addition, the assembly has two switches soldered onto the - 3 - flexible circuit. As the switches are not obtained during the printing process, the assembly cannot be classified as a printed circuit under heading 8534, HTSUS. Moreover, the assembly is not a "good included" in any other chapter 84 or 85 heading. The assembly in question is designed and dedicated exclusively for use as part of Apple's Power Book 520 and 540 portable PCs. The assembly is "solely or principally used" with the goods of heading 8471, HTSUS, which provides for ADP and units thereof. Parts of automatic data processing machines, which are not classifiable according to note 2(a) to section XVI, are classifiable under heading 8473, HTSUS. Accordingly, the "flexible circuit assembly with switches, for PC" is classifiable, according to GRI 1, under subheading 8473.30.10, HTSUS, which provides for parts of ADP machines; printed circuit assemblies, other than for power supplies. As the assembly is classifiable according to GRI 1, it is not necessary to resort to GRI 3 (composite good). HOLDING: The "flexible circuit assembly with switches, for PC" (part 632-0021) is classifiable under subheading 8473.30.10, which provides for parts of ADP machines; printed circuit assemblies, other than for power supplies. The corresponding rate of duty for articles of this subheading is free. Sincerely, John Durant, Director Commercial Rulings Division