The tariff classification of a KVM Switch from various countries

NY L82285 February 7, 2005 CLA-2-85:RR:NC:1:110 L82285 CATEGORY: Classification TARIFF NO.: 8537.10.9070 Ms. Karen Sousa APC 1600 Division Street West Warwick, RI 02893 RE: The tariff classification of a KVM Switch from various countries Dear Ms. Sousa: In your letter, dated January 6, 2005, you requested a tariff classification ruling on behalf or APC (American Power Conversion). The merchandise under consideration is a 4-port KVM (keyboard, video and mouse) Switch Model AP9254. A sample was submitted with the ruling request and will be returned. This switch allows you to control up to 64 computers with one keyboard, monitor and mouse. The switch works with IBM PC/AT and PS/2 systems, supports VGA, SVGA, XGA and XGA-II video, PS/2 keyboards and PS/2 mice. This KVM switch allows direct connection of up to four computers. If more than four channels are needed, multiple switches can be cascaded together for expansion. In your request you suggest that the KVM switch is classified in subheading 8537.10.9060. While we agree that the switch is classified in heading 8537, the subheading you suggest does not apply to this merchandise. Subheading 8537.10.9060 provides for “Programmable controllers.” Since the KVM switch is not a programmable controller, this subheading is inappropriate. In New York rulings R00197 and L81751, dated April 22, 2004 and January 20, 2005 respectively, similar KVM Switches were classified in heading 8537. KVM switches switch between ports. They do not interface with the CPU for the purpose of accepting or delivering data in a coded form. The applicable subheading for the 4-port KVM Switch Model AP9254 will be 8537.10.9070, Harmonized Tariff Schedule of the United States (HTS), which 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 distribution of electricity…For a voltage not exceeding 1,000 V: Other: Other: Other.” The rate of duty will be 2.7 percent ad valorem. 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 Eileen S. Kaplan at 646-733-3016. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division