Infrared remote controller; Heading 8537; Explanatory Note85.37; Subheading 8537.10.00; Subheading 8471.99.15; Subheading8471.92; Explanatory Note 84.71(A); Heading 84.71; Chapter 84,note 5; heading 8473.

HQ 087774 March 13, 1991 CLA-2 CO:R:C:G 087774 AJS CATEGORY: Classification TARIFF NO.: 8537.10.00 Mr. Bill Jerome Vice President H.A. & J.L. Wood, Inc. U.S. Customs Broker Pembina, North Dakota 58271 RE: Infrared remote controller; Heading 8537; Explanatory Note 85.37; Subheading 8537.10.00; Subheading 8471.99.15; Subheading 8471.92; Explanatory Note 84.71(A); Heading 84.71; Chapter 84, note 5; heading 8473. Dear Mr. Jerome: Your letter of July 13, 1990, requesting a tariff classification ruling under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), has been forwarded to this office for reply. FACTS: The article in question is an infrared remote controller. It is connected by means of cable to the printer port of a personal computer (PC), a computer monitor, and a video cassette recorder (VCR). It will be used to control the operation of the VCR, TV, CD player or any other infrared controllable device upon receiving the proper codes from the PC. It is claimed that the controller will be used mainly for computer programming operations. The subject controller consists of essentially two portions. The first is a universal type remote which memorizes the infrared codes of other remotes (TV, VCR and CD player). The second portion allows the controller to accept signals from the printer port of a PC so that it can simulate the key presses of the remote, switch the monitor between computer and video images, -2- detect if the VCR is producing a video signal or not, and detect certain positions on the VCR tape while it is playing. ISSUE: Whether the subject controller is properly classifiable within heading 8471, HTSUSA, which provides for automatic data processing machines and units thereof; or classifiable within heading 8537, HTSUSA, which provides for "[b]oards, panels (including numerical control panels), consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity . . . "; or classifiable within heading 8473, HTSUSA, which provides for parts and accessories suitable for use solely or principally with the machines of headings 8469 to 8472. LAW AND ANALYSIS: Heading 8537, HTSUSA, provides for boards, panels and other bases equipped with two or more switches or fuses for electric control or the distribution of electricity. These devices consist of an assembly of apparatus of headings 8535 or 8536 on a board, panel, console, etc., or mounted in a cabinet, desk, etc. Explanatory Note (EN) 85.37. The goods of this heading vary from small switchboards with only a few switches, fuses, etc. (e.g., for lighting installations) to complex control panels for machine tools, rolling mills, power stations, radio stations, etc., including several of the articles cited in the text of this heading. EN 85.37. The subject controller satisfies the terms of this heading. It is used to control various operations of a PC, monitor, VCR or other infrared controllable device by transferring signals between these devices so that they may be used in conjunction with one another. More specifically, the controller satisfies the terms of subheading 8537.10.00, HTSUSA, which provides for the devices of heading 8537, HTSUSA, for a voltage not exceeding 1,000 V. Subheading 8471.99.15, HTSUSA, provides for control and adapter units. You argue that the subject controller is classifiable within this subheading. These units effect the interconnection of the central processing unit to other digital data processing machines, or to groups of input or output units which may comprise visual display units, remote terminals, etc. EN 84.71 (D)(4). The controller does not satisfy the terms of this subheading. It is a device for controlling the operation of a PC, monitor, VCR and other non data processing type apparatus. Accordingly, the controller is not properly classifiable within this subheading. -3- Subheading 8471.92, HTSUSA, provides for input or output units. You additionally argue that the subject controller is properly classifiable as an input/output unit. An input unit receives input data and converts it into signals which can be processed by a digital data processing machine. EN 84.71 (A)(2). An output unit converts signals provided by a digital data processing machine into intelligible form (printed text, graphs, displays, etc.) or into coded data for further use (processing, control, etc.). EN 84.71 (A)(2). As stated previously, the subject device controls the operation of a PC, monitor, VCR, and other non data processing devices. This type of device does not satisfy the description of an input/output unit. It does not receive and convert data for processing, nor convert signals provided by an ADP machine into intelligible form or coded data for further use. Thus, the controller is also not properly classifiable with this subheading. The exclusion of the subject controller from heading 8471 is also supported by relative chapter notes. They state that heading 8471, HTSUSA, does not cover machines which work in conjunction with an ADP machine and perform a specific function. Chapter 84, note 5. Such machines are classified in the headings appropriate to their respective function. Chapter 84, note 5. The subject controller satisfies the requirements of this legal note. It works in conjunction with a PC and performs a specific function described within heading 8537, HTSUSA. Accordingly, the subject controller is not covered by heading 8471, HTSUSA. Heading 8473, HTSUSA, provides for parts and accessories suitable for use solely or principally with the machines of headings 8469 to 8472. The subject controller also does not satisfy the terms of this heading. It is used principally with a PC, VCR and computer monitor. A VCR is not a machine of any one of these headings, but a machine of heading 8521, HTSUSA. There- fore, the subject remote can not be classified within this heading. HOLDING: The subject controller is properly classifiable within subheading 8537.10.00, HTSUSA, which provides for "[b]oards, panels . . . and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity . . . [f]or a voltage not exceeding 1,000 V." Merchandise classifiable within this subheading are currently dutiable at the General Column 1 rate of 5.3 percent ad valorem. It is claimed that the controller is made in Canada. Goods originating in the territory of Canada, within the meaning of General Note 3 (c)(vii)(B), are eligible for treatment under the -4- United States-Canada Free-Trade Agreement (CA). If eligible for special treatment under the CA, merchandise classifiable within subheading 8537.10.00, HTSUSA, is currently dutiable at the Special Column 1 rate of 2.1 percent ad valorem. Sincerely, John Durant, Director Commercial Rulings Division