The tariff classification of printed circuit board switch assemblies from Canada.

N202228 February 17, 2012 CLA-2-85:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 8536.50.9031; 8537.10.9070 Ms. Paula M. Connelly Law Offices of Paula M. Connelly 12 Alfred Street, Suite 300 Woburn, MA 01801 RE: The tariff classification of printed circuit board switch assemblies from Canada. Dear Ms. Connelly: In your letter dated January 26, 2012, you requested a tariff classification ruling on behalf of your client, Pollak Switch Product Division of Stoneridge. The items under consideration are three printed circuit board assemblies (PCBAs) identified as Part Numbers 02-080902/20565, 02-080903/20567 and 02-092402/20943. A sample of each item was included with your ruling request. The three PCBAs consists of a printed circuit board measuring approximately 3 inches in length by ½ inch in width mounted onto a plastic base forming a connector housing. It is stated that the three PCBAs function as analog selection devices for various electric control modules in a motor vehicle. Part Number 02-080902/20565 contains one momentary contact push-button micro switch, resistors, light emitting diode (LED) indicator lights and a six-prong rectangular connector. Part Number 02-080903/20567 contains two momentary contact push-button micro switches, resistors, LED indicator lights and a six-prong rectangular connector. Part Number 02-092402/20943 contains three momentary contact push-button micro switches, resistors, LED indicator lights and an eight-prong rectangular connector. In your letter you suggest classification of all three PCBAs under subheading 8537.10.9070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for boards, panels…and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity. The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTS and are generally indicative of the proper interpretation of these headings. The ENs to heading 8537, HTSUS, states that the heading excludes simple switch assemblies, such as those consisting of two switches and a connector. Such simple switch assemblies are classifiable under heading 8536, HTSUS. As Part Numbers 02-080902/20565 and 02-080903/20567 contain two or less switches and a connector, they are considered to be simple switch assemblies classifiable under heading 8536, HTSUS. The applicable subheading for Part Numbers 02-080902/20565 and 02-080903/20567 will be 8536.50.9031, HTSUS, which provides for “Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits…for a voltage not exceeding 1000 V: Other switches: Other: Other: Push-button: Rated at not over 5 A: Momentary contact.” The general rate of duty will be 2.7 percent ad valorem. The applicable subheading for Part Number 02-092402/20943 will be 8537.10.9070, HTSUS, which provides for “Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of 8535 or 8536, for electric control or the distribution of electricity…: For a voltage not exceeding 1,000 V: Other: Other: Other.” The general rate of duty will be 2.7 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Thomas Campanelli at (646) 733-3016. Sincerely, Thomas J. Russo Director National Commodity Specialist Division