Keyboard Assembly

HQ 082461 February 23, 1990 CLA-2 CO:R:C:G 082461 AJS CATEGORY: Classification TARIFF NO: 8471.92.20; 8471.92.80; 8537.10.00 Mr. Alan N. Gaudio Director, International Trade Administration Commodore Business Machine, Inc. Executive Offices 1200 Wilson Drive West Chester, PA 19380 RE: Keyboard Assembly Dear Mr. Gaudio You letter of May 16, 1989, requesting a tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), has been referred to this office for reply. FACTS: The articles in question are keyboard assemblies. They are comprised of plastic symbolized keytops connected to solenoid contacts, and a printed circuit board with a wire harness which possesses a female type connector. They operate by sending a signal when one of the keytops is depressed. However, there are no discrete semi-conductor or integrated circuit components affixed to the keyboard assembly to allow the generated signal to be sent to a computer. Prior to importation, the keyboard, mother board and molded plastic top cover are assembled into a complete unit. The complete unit may be either a Commodore 64/C64C or the C128 personal computer. Both keyboard assemblies at issue are substantially identical in design and composition, with the principal difference being the number of keys contained on the board and the format of the keyboard. ISSUE: Whether the articles in question are classifiable within 8471.92.20, HTSUSA, which provides for "[i]nput or output units, -2- whether or not entered with the rest of the system . . . [o]ther. [k]eyboards."; or within 8471.92.80, HTSUSA, which provides for "[i]nput or output units, . . . [o]ther. [o]ther. [u]nits suitable for physical incorporation into automatic data processing machines or units thereof."; or within heading 8537.10.00, HTSUSA, which provides for "[b]oards, panels . . . equipped with two or more apparatus of heading 85.35 or 85.36, for electrical control or the distribution of electricity . . ." LAW AND ANALYSIS: Classification of merchandise under the HTSUSA is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that classification is determined first in accordance with the terms of the headings of the tariff and any relative section or chapter notes. Subheading 8471.92, HTSUSA, provides for input units. Keyboards are specifically enumerated within subheading 8471.92.20. However, the keyboard assemblies at issue do not possess the essential character of a finished keyboard. Instead, the keyboard assemblies are essentially the top portion of a keyboard unit which is assembled together with a mother board and a molded plastic top cover to form a complete keyboard unit. As imported the articles in question do not contain discrete semiconductor or integrated circuit components. This factor is important because without these components the keyboard assemblies cannot perform the entire function of an input unit. An input unit receives data and converts it into signals which can be processed by an automatic data processing machine. Explanatory Note (EN) 84.71(I)(A). The keyboard assemblies at issue cannot perform this function. Therefore, they are excluded from classification as input units within subheading 8471.92. Basically the keyboard assemblies in question are a part of a keyboard unit which generates a signal that can only be sent a portion of the way to a computer. Parts which are goods included in any of the headings of chapters 84 and 85 are in all cases to be classified in their respective headings. Section XVI, Note 2(a). This essentially means that a part which in itself constitutes an article covered by a heading of this section is classified in its own appropriate heading. Section XVI, Explanatory Note (EN) II. Accordingly, if a keyboard part is covered by another heading it is classifiable within that heading. Heading 8537, HTSUSA, provides for "[b]oards, panels . . . equipped with two or more apparatus of heading 85.35 or 85.36, for electrical control or the distribution of electricity . . ." EN 85.17 states that "[t]hese consist of an assembly of -3- apparatus of the kind referred to in the preceding headings (e.g., switches and fuses) on a board, panel, console, etc., or mounted in a cabinet, desk, etc. They usually also incorporate meters, and sometimes also subsidiary apparatus such as transformers, valves, voltage regulators, rheostats or luminous circuit diagrams." In addition, the EN states that "[t]he goods of this heading vary from small switchboards with only a few switches . . . to complex control panels." The keyboard assemblies at issue consist of a board of keytops connected to electro-magnetic contacts which are activated when the keytops are depressed. The connection of keytop to contact allows for the control of signals being sent to the computer. Therefore, even though the article in question is a part of a keyboard, it is an article which itself constitutes an article covered by heading 8537. Based on this fact and the previously mentioned section note, the keyboard assemblies at issue are classifiable within 8537 and more specifically in subheading 8537.10.00. Under the Tariff Schedule of the United States (TSUS), this office ruled that calculator keyboards which contained a printed circuit board but no electronic components were classifiable within item 685.90, TSUS, which provides for switches and other apparatus for making and breaking electrical circuits. HQ 061547 (1980). Item 685.90 is similar to the subheading 8537.10.00. Congress has appropriately indicated that earlier tariff rulings must not be disregarded in applying the HTSUSA. The conference report to the Omnibus Trade Bill, states that "on a case-by-case basis prior decisions should be considered instructive in interpreting the HTS[USA], particularly where the nomenclature previously interpreted in those decisions remain unchanged and no dissimilar interpretation is required by the text of the HTS[USA]." H. Rep. No. 100-576, 100th Cong., 2D Sess. 548 (1988) at 550. This ruling also rejected the classification of these keyboard assemblies as a part of a calculating machine. We find this ruling instructive in determining that keyboard assemblies which are parts of an article are classifiable within heading 8537. HOLDING: The keyboard assemblies at issue are classifiable within subheading 8537.10.00, HTSUSA, which provides for boards with two or more switches used for the control and distribution of electricity for a voltage not exceeding 1,000 V, dutiable at 5.3 percent ad valorem. Sincerely, John Durant, Director Commercial Rulings Division