The tariff classification of printed circuit board assemblies from Canada.

N220717 June 29, 2012 CLA-2-85:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 8537.10.9070 Ms. Paula M. Connelly Law Offices of Paula M. Connelly 12 Alfred Street, Suite 300 Woburn, MA 01801 RE: The tariff classification of printed circuit board assemblies from Canada. Dear Ms. Connelly: In your letter dated June 6, 2012, you requested a tariff classification ruling on behalf of your client, Pollak Switch Product Division of Stoneridge. The items under consideration are identified as the Printed Circuit Board Assemblies (PCBAs), Part Numbers 19675A and 19675B. From the samples, information and mechanical drawings you provided, the (PCBAs) consist of a rectangular printed circuit board (PBB) measuring approximately 3 inches long by 1¼ inch wide encased in a plastic receptacle. The PCBs have 10-prong terminal pin connectors and are populated with active and passive components (e.g. microcontroller, micro switches, relay, resistors and capacitors). Part Number 19675A is an Automotive Seat Heater & Windshield Controller featuring three micro momentary contact push-button switches. By depressing the switch buttons, it sends out the electrical signals to control the heaters for the driver and passenger seats and for the windshield, such as to turn the heaters on and off and to regulate the heating time interval. Part Number 19675B is referred as to the Automotive Seat Heater equipped with two momentary contact push-button switches. It functions similarly to Part Number19675A except that it does not have the button and LED for the control of the windshield heating unit. You suggest classification in 9032.89.60, Harmonized Tariff Schedule of the United States (HTSUS). This cannot apply since your import does not perform the only function in the definition of HTSUS 9032 in Note 7 to HTSUS Chapter 90. In particular, it does not measure temperature nor even receive temperature data so that it can automatically send instructions to turn the heater on and off to maintain the seat or windshield at the desired temperature set point. Rather, the heater is turned on and off for specified time periods when the user manually starts the process. The applicable subheading for the Printed Circuit Board Assemblies (PCBAs), Part Numbers 19675A and 19675B, will be 8537.10.9070, HTSUS, which provides for “Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of 8535 or 8536, for electric control or the distribution of electricity…: For a voltage not exceeding 1,000 V: Other: Other: Other.” The general rate of duty will be 2.7 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 the National Import Specialist at (646) 733-3016. Sincerely, Thomas J. Russo Director National Commodity Specialist Division