The tariff classification of a Printed Circuit Board Assembly from Malaysia

N238553 March 14, 2013 CLA-2-85:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 8538.90.3000 Mr. Edward R. Bond Jr. B/E Aerospace, Inc. 1400 Corporate Center Way Wellington, FL 33414 RE: The tariff classification of a Printed Circuit Board Assembly from Malaysia Dear Mr. Bond Jr.: In your letter dated February 15, 2013, you requested a tariff classification ruling. The merchandise under consideration is described as an Integrated Power Source and Control Board (IPSC) Printed Circuit Board (PCB) Assembly, Model Number 91566. The merchandise is a printed circuit board containing electrical components such as, resistors, isolators, tiny switches, diodes, connectors and capacitors. You state that the IPSC PCB Assembly is a sub-component of a lighting assembly that will be installed as an integral component of the interior lighting system for commercial aircraft. The item cannot be utilized without additional assemblies and components. The lighting system is used to illuminate the interior of the aircraft. You suggested classification under subheading 8538.90.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts suitable for use solely or principally with the apparatus of heading 8535, 8536 or 8537: Other: Printed circuit assemblies: Of an article of heading 8537 for one of the articles described in Additional U.S. note 11 to Chapter 85. For the purpose of subheading 8538.90.10, the IPSC PCB is not identified as one of the “articles described in additional U.S Note 11 to Chapter 85”. As such, subheading 8538.90.1000, HTSUS, would not be applicable. The applicable subheading for the IPSC PCB Assembly, Model Number 91566 will be 8538.90.3000, HTSUS, which provides for parts suitable for use solely or principally with the apparatus of heading 8535, 8536 or 8537: Other: Printed circuit assemblies: Other. The rate of duty will be 3.5 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 National Import Specialist Hope Abada at (646) 733-3016. Sincerely, Thomas J. Russo Director National Commodity Specialist Division