Protest 2704-92-100454; keyboard assembly; GRI 1; Heading8471; Chapter 84, note 5(B)(b); EN 84.71(A)(2); H. Conf. Rep. No.576; Subheading 8471.92.80; ENs 85.37; HQ 950221; HQ 082461.

HQ 951364 October 8, 1992 CLA-2 CO:R:C:M 951364 AJS CATEGORY: Classification TARIFF NO.: 8537.10.00 District Director U.S. Customs Service 300 South Ferry Street Terminal Island Room 2017 San Pedro, CA 90731 RE: Protest 2704-92-100454; keyboard assembly; GRI 1; Heading 8471; Chapter 84, note 5(B)(b); EN 84.71(A)(2); H. Conf. Rep. No. 576; Subheading 8471.92.80; ENs 85.37; HQ 950221; HQ 082461. Dear District Director: This is our decision in protest for further review number 2704-92-100454, dated January 30, 1992, filed against the tariff classification of "ADP machine keyboards" within subheading 8537.10.00, Harmonized Tariff Schedule of the United States (HTSUS). The protestant claims classification within subheading 8471.92.80, HTSUS. FACTS: The merchandise under protest consists of a rectangular shaped automatic data processing (ADP) machine keyboard assembly. It is comprised of 63 function key switches and 3 ribbon type connectors assembled onto a metal plate. Integrated circuits (ICs) are not attached to the assembly. The keyboard assembly will be incorporated into either a laptop or notebook computer. It is a complete assembly in its imported condition, and ready for incorporation without any further manufacturing. ISSUE: Whether the subject keyboard assembly is properly class- ifiable within subheading 8471.92.80, HTSUS, which provides for other input "[u]nits suitable for physical incorporation into ADP machines or units thereof."; or within subheading -2- 8537.10.00, HTSUS, which provides for "[b]oards, panels . . . 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." LAW AND ANALYSIS: General Rule of Interpretation (GRI) 1 states that classification under the HTSUS shall first be determined according to the terms of the headings and any relative section or chapter notes. Counsel for the protestant argues that GRI 3(a) governs classification in this instance. However, as will be demonstrated below, this matter can be determined by the application of GRI 1. When this is the case, resort to GRI 3(a) is not required. Heading 8471, HTSUS, provides for ADP machines and units thereof. A unit must be specifically designed as part of an ADP system and be able to accept or deliver data in a form (code or signals) which can be used by the ADP system. Chapter 84, note 5(B)(b). Counsel for the protestant states that it is clear that the subject keyboard assembly satisfies the terms of this chapter note. However, it merely generates an electrical signal when a keytop is depressed. It does not contain any ICs or logic circuitry, which is required to convert this electrical signal into data which can be used by the system. Therefore, the keyboard assembly does not satisfy the description of an ADP unit. As mention previously, classification is first determined according to the terms of the headings and any relative section or chapter notes. Accordingly, the keyboard assembly does not satisfy the terms of heading 8471, HTSUS, pursuant to chapter note 5(B)(b). The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) state that input units receive input data and convert it into signals which can be processed by the machine. EN 84.71(A)(2), p. 1298 (1992). The keyboard assembly does not satisfy this description. As discussed previously, it cannot convert electrical signals into input data which can be processed by the ADP machine. While the ENs are not dispositive, they provide a commentary on the scope of each heading and offer guidance for interpretation of the HTSUS. H. Conf. Rep. No. 576, 100th Cong., 2d Sess., p. 550, reprinted in 1988 U.S. CODE CONG. ADMIN. NEWS p. 1582. Thus, we also find the above ENs instructive for determining that the subject keyboard assembly does not satisfy the description of an input unit. Heading 8537, HTSUS, provides for boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the -3- distribution of electricity. The subject keyboard assembly satisfies the terms of this heading. It is a board equipped with 63 switches for the control or distribution of electricity. Accordingly, the keyboard assembly is properly classifiable within heading 8537, HTSUS. More specifically, it is described within subheading 8537.10.00, HTSUS, which provides for the above boards for a voltage not exceeding 1,000 V. Counsel for the protestant contends that the subject device is precluded from classification within heading 8537, HTSUS, because it does not contain two different articles of heading 8535 or 8536. The terms of heading 8537, HTSUS, provide for "two or more apparatus of heading 8535 or 8536". See also ENs 85.37, p. 1391 (1992). No mention is made of two different apparatus. Therefore, we do not find counsel's contention persuasive in this instance. In HQ 950221 (11/22/91), Customs addressed the class- ification of keyboards which were incorporated into the processor portion of an ADP machine. Counsel claims that the subject keyboard assembly is similar to this merchandise. In HQ 950221, however, no indication is given that the keyboards at issue lacked ICs or logic circuitry. Instead, those keyboards appear to be either free standing keyboard units or complete units with ICs or logic circuitry which themselves will be incorporated into ADP machines. Therefore, we do not find this ruling instructive for determining that the subject keyboard assembly satisfies the terms of heading 8471, HTSUS. In HQ 082461 (02/23/90), Customs ruled on the classification of a similar keyboard assembly which also lacked the necessary integrated circuit components. We stated that these types of keyboards are also classifiable within subheading 8537.10.00, HTSUS. Furthermore, we rejected classification of those assemblies as input units because they did not possess the essential character of a finished input unit (i.e., they lacked the essential integrated circuits). Notwithstanding counsel's arguments, the principles in HQ 082461 and the subject protest are the same. In both cases, the keyboard assemblies lack the necessary ICs for the input of data. It is not a question of whether the keyboard assemblies are unfinished articles, but whether they are able to input data. Regardless of any technological differences between the relevant merchandise, the principles at issue are the same. Consequently, we find this ruling instructive for determining that the subject keyboard assembly is properly classifiable within subheading 8537.10.00, HTSUS. -4- HOLDING: The subject keyboard assembly is classifiable within subheading 8537.10.00, HTSUS, which provides for "[b]oards, panels . . . 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." You should deny the protest in full. A copy of this decision should be attached to the Customs Form 19 and mailed to the protestant as part of the notice of action on the protest. Sincerely, John Durant, Director