NY F86124 Revoked; Rearview Mirror Adjustment Switch

HQ 964559 JULY 16, 2001 CLA-2 RR:CR:GC 964559 JAS CATEGORY: Classification TARIFF NO.: 8537.10.90 Mr. Robert J. Resetar Porsche Cars North America, Inc. 980 Hammond Drive, Suite 1000 Atlanta, GA 30328 RE: NY F86124 Revoked; Rearview Mirror Adjustment Switch Dear Mr. Resetar: In NY F86124, which the Director of Customs National Commodity Specialist Division, New York, issued to you on May 10, 2000, a rearview mirror adjustment switch was held to be classifiable in subheading 8536.50.90, Harmonized Tariff Schedule of the United States (HTSUS), as electrical apparatus for switching or protecting electrical circuits for a voltage not exceeding 1,000 V. Pursuant to section 625(c), Tariff Act of 1930 (19 U.S.C. 1625(c)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993), notice of the proposed revocation of NY F86124 was published on May 30, 2001, in the Customs Bulletin, Volume 35, Number 22. No comments were received in response to that notice. FACTS: The article in NY F86124, the Rearview Mirror Adjustment Switch (the switch), identified as part #996 613 241 00, consists of an oblong-shaped changeover rocker switch and a circular-shaped multidirectional toggle switch, both incorporated in a plastic housing with two elongated copper connectors and five elongated flat aluminum connectors protruding from the underside. The switch mounts on the interior of the driver’s side door directly opposite the side - 2 - rearview mirror. The rocker switch directs electrical current to either the driver-side side mirror or the passenger-side mirror, while the toggle switch adjusts the mirror glass up, down, left or right. The switch contains no circuit boards or devices other than the connectors. The HTSUS provisions under consideration are as follows: Electrical apparatus for switching or protecting electrical circuits or for making connections to or in electrical circuits…for a voltage not exceeding 1,000 V: 8536.50 Other switches: Other * * * * 8537 …other bases, equipped with two or more apparatus of heading 8536 or 8537, for electric control or the distribution of electricity…: 8537.10 For a voltage not exceeding 1,000 V: 8537.10.90 Other * * * * 8708 Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories of bodies (including cabs): 8708.29 Other: 8708.99.80 Other ISSUE: Whether the switch constitutes automotive parts or accessories of heading 8708 or electrical apparatus of Chapter 85. - 3 - LAW AND ANALYSIS: Under General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), goods are to be classified according to the terms of the headings and any relative section or chapter notes, and provided the headings or notes do not require otherwise, according to GRIs 2 through 6. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System. While not legally binding, the ENs provide a commentary on the scope of each heading of the Harmonized System and are thus useful in ascertaining the classification of merchandise under the System. Customs believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989). In the ruling request that resulted in NY F86124, you recommended subheading 8708.99.80, HTSUS, other parts and accessories of motor vehicles, for possible consideration. Section XVI, Note 1(l), HTSUS, excludes articles of Section XVII. Heading 8708, other parts and accessories of motor vehicles, is in Section XVII. But, Section XVII, Note 2(f), HTSUS, excludes from the expressions “parts” and “parts and accessories” electrical machinery and equipment of Chapter 85. So, if the switch is a good of Chapter 85 it is excluded from heading 8708. The decision in NY F86124 was not based on, but is consistent with HQ 963621, issued to Porsche Cars North America, Inc., on August 31, 2000. That ruling, in part addressed the 3-in-1 switch, a device mounted on the automobile’s steering column that incorporated three levers, each constituting a switch that controlled a separate and discrete automotive function. In classifying the 3-in-1 switch in subheading 8536.50.90, HTSUS, as other switches, we noted Customs position that heading 8536 covers not only individual apparatus such as switches, relays or fuses, but also multiples of one such apparatus, that are principally used for switching or protecting or for making connections to or in electrical circuits. However, a subsequent ruling to you, HQ 964533, dated October 2, 2000, revoked HQ 963621, noting Universal Electronics, Inc. v. United States, (CAFC Slip Op. 96-1345, April 24, 1997). In that case, the U.S. Court of Appeals for the Federal Circuit affirmed a decision of the Court of International Trade (Slip Op. 96-48, March 7, 1996), in classifying hand-held remote controls for televisions and stereos as other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, in subheading 8537.10.00 (now 10.90), HTSUS. In that case, a user pushing a specified button or switch on the remote completes an electrical circuit. This sends voltage through a microcontroller in the remote to a microcontroller on the television or stereo which, in turn, sends the necessary amount of electricity to effect the channel change. - 4 - The remote controls containing multiple switches were found to be apparatus for electric control or the distribution of electricity. HQ 964533 also found that the CAFC decision was in concert with previous Customs rulings, HQ 958711 and HQ 958708, both dated February 6, 1996, and with HQ 958451, dated February 8, 1996. These decisions classified switch assemblies, containing multiple switches in various configurations, used to connect circuits in telephones, computer keyboards, calculators, and children’s games in subheading 8537.10.90, HTSUS. HOLDING: Under the authority of GRI 1, the Rearview Mirror Adjustment Switch, part #996 613 241 00, is provided for in heading 8537. It is classifiable in subheading 8537.10.90, HTSUS. EFFECT ON OTHER RULINGS: NY F86124, dated May 10, 2000, is revoked. In accordance with 19 U.S.C. 1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin. Sincerely, John Durant, Director Commercial Rulings Division