The tariff classification of touchpanels from Hong Kong

NY K82427 February 17, 2004 CLA-2-85:RR:NC:1:112 K82427 CATEGORY: Classification TARIFF NO.: 8537.10.90 Mr. Jason Xinyu Li Law Offices of Elon A. Pollack 865 S. Figueroa St. Los Angeles, CA 90017 RE: The tariff classification of touchpanels from Hong Kong Dear Mr. Li: In your letter dated January 16, 2004, on behalf of Crestron Electronics, Inc., you requested a tariff classification ruling. As indicated by the submitted information, the touchpanels, identified as the LC 1000 and the CT 1000 models, are wall mounted controls for a multitude of functions such as video, home theatre, lighting, security, and HVAC. A touchpanel consists of a housing containing a number of “hard” button switches, as well as “soft” button switches built into an LED display. The applicable subheading for the touchpanels, models LC 1000 and CT 1000, will be 8537.10.90, 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 2.7percent ad valorem. You express the opinion that these touchpanels are classifiable under subheading 8471.41.0095, HTS. While these products do incorporate a processor, they are not designed as automatic data processing (ADP) machines. They are also not designed as ADP units or as part of an ADP system. As indicated in the literature, they do not appear to be freely programmed in accordance with the requirements of the user (Chapter 84, Note 5 (A) (a) (2) ) or to be capable of performing arithmetical computations specified by the user (Chapter 84, Note 5 (A)(a)(3) ). These touchpanels perform a control function and are thus precluded from heading 8471 by virtue of Chapter 84, Note 5(E). 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