The tariff classification of circuit boards from Japan

NY J87754 August 22, 2003 CLA-2-85:RR:NC:1:112 J87754 CATEGORY: Classification TARIFF NO.: 8537.10.9070 Ms. Sofia Dzurilla Hitachi America, Ltd. 50 Prospect Avenue Tarrytown, NY 10591-4698 RE: The tariff classification of circuit boards from Japan Dear Ms. Dzurilla: In your letter dated July 29, 2003 you requested a tariff classification ruling. As indicated by the submitted descriptive literature, the circuit boards, identified as model numbers LPA360 and PSN589, are components of a programmable controller. Each board contains converters, a memory unit, apparatus for protecting circuits, and connectors. These boards facilitate the control of certain apparatus, such as pumps and valves. The applicable subheading for the circuit boards, model numbers LPA360 and PSN589, will be 8537.10.9070, Harmonized Tariff Schedule of the United States (HTS), which provides for other boards, panels, …and other bases, …, for electric control or the distribution of electricity, …: For a voltage not exceeding 1,000 V. The rate of duty will be 2.7 percent ad valorem. You propose classification under subheading 8538.10.0000, HTS, as parts of apparatus classifiable in heading 8537. Since the circuit boards themselves meet the requirements of subheading 8537.10.90, HTS, they are more properly classified therein. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist David Curran at 646-733-3017. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division