The tariff classification of a Capacitive Touch Switch from Japan

N266417 July 28, 2015 CLA-2-85:OT:RR:NC:N1:112 CATEGORY: Classification TARIFF NO.: 8543.70.9650 Fumitaka Sugisaki Administrative Manager Noritake Co., Inc. 2635 Clearbrook Drive Arlington Heights, IL 60005 RE: The tariff classification of a Capacitive Touch Switch from Japan Dear Mr. Sugisaki: In your letter dated July 2, 2015 you requested a tariff classification ruling. The item under consideration is referred to as a Capacitive Touch Switch and is described as a customizable touch panel with a printed thin film metal circuit on the glass surface. The panel incorporates light emitting diodes for backlighting and displaying information relating to the machine or device it is connected to. In addition to displaying device information, the Capacitive Touch Switch is able to perform controlling functions as defined by the user. This is achieved by the capacitive surface being divided into a matrix of zones where each area can be programmed to perform a specific action when the user touches that location. As an example, a programmed zone on the switch surface that is touched by the user can initiate an action such as turning a host appliance on or off, adjusting the temperature, or selecting a setting or volume of the host equipment. In your request you propose the correct tariff classification of the Capacitive Touch Switch is 8531.20.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Electric sound or visual signaling apparatus…: Indicator panels incorporating liquid crystal devices (LCD’s) or light emitting diodes (LED’s): Other." We disagree with the suggested classification because this apparatus is used to control and operate external machinery and devices, causing any signaling or indicating function to be subsidiary to the overall utility of the device. The applicable subheading for the Capacitive Touch Switch will be 8543.70.9650, HTSUS, which provides for “Electrical machines and apparatus…: Other machines and apparatus: Other: Other: Other: Other.” The rate of duty will be 2.6%. 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 Karl Moosbrugger at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division