The tariff classification of a reset subassembly from Taiwan

NY A87426 October 2, 1996 CLA-2-85:RR:NC:1: 112 A87426 CATEGORY: Classification TARIFF NO.: 8536.50.8060 Ms. Laura Denny CBT International, Inc. 110 West Ocean Blvd. Long Beach, CA 90802 RE: The tariff classification of a reset subassembly from Taiwan Dear Ms. Denny: In your letter dated September 5, 1996, on behalf of Axxion Group Corporation, you requested a tariff classification ruling. As indicated by the submitted sample, this reset assembly consists of a plastic panel, approximately 2 7/8 inches in length and 1 1/8 inches in width, which is a component of a central processing unit (CPU) box. The panel contains a reset switch and two light emitting diodes. Three sets of wiring with connectors are affixed to the switch and diodes. The applicable subheading for the reset subassembly will be 8536.50.8060, Harmonized Tariff Schedule of the United States (HTS), which provides for other electrical switches, for a voltage not exceeding 1,000 V. The rate of duty will be 4.3 percent ad valorem. In your request, you propose classification under subheading 8473.30.50, the provision for other parts and accessories of the machines of heading 8471, not incorporating a cathode ray tube. The reset subassembly is a composite article consisting of several components. In accordance with General Rule of Interpretation 3(b), HTS, we are of the opinion that the essential character is imparted by the switching apparatus. As such, subheading 8473.30.50 is inapplicable. 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 David Curran at 212-466-5680. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division