The tariff classification of controller bezels from China

N308084 December 18, 2019 CLA-2-85:OT:RR:NC:N2:220 CATEGORY: Classification TARIFF NO.: 8538.90.6000; 9903.88.01 Michael Forster Advanced Input Devices 600 West Wilbur Avenue Coeur d’Alene, ID 83815 RE: The tariff classification of controller bezels from China Dear Mr. Forster: In your letter dated December 5, 2019 you requested a tariff classification ruling. There are three bezel components under consideration that are identified as the Front Bezel, PN 9200-25081, the Corner Bezel, PN 9200-25084, and the Rear Bezel, PN 9200-25086. Each of the subject bezels are constructed of molded plastic and are specifically designed to incorporate control buttons for a resistive touch display control panel. The control panel, which is not subject to this request, is used to control and display data for patient monitoring machines. We would note that the bezels are imported without any electrical components but serve as the housing for the panel as well as the mounting base for each of the control buttons. You propose classification in heading 9018 of the Harmonized Tariff Schedule of the United States (HTSUS), which provides for instruments and appliances used in medical, surgical, dental or veterinary sciences; parts and accessories thereof. We disagree. Before we classify the imported three components of the control panel, we need to determine the classification of the control panel, which is a part of the intra-aortic balloon pump. Although we believe the intra-aortic balloon pump is classified in 9018, HTSUS, the control panel by itself is a good of Chapter 85. In accordance with Note 2 (a) to Chapter 90, which states, “[p]arts and accessories which are goods included in any of the headings of this chapter or of chapter 84, 85 or 91 … are in all cases to be classified in their respective heading,” the control panel will be excluded from Chapter 90 when imported separately. Since the three components are parts of the control panel, they will be classified as such in chapter 85. “This is because a subpart of a particular part of an article is more specifically provided for as a part of that part than as a part of the whole.” See Mitsubishi Elecs. Am. v. United States, 19 C.I.T. 378, 383 n.3 (Ct. Int’l Trade 1995) citing C.F. Liebert v. United States, 60 Cust. Ct. 677, 686-87, 287 F. Supp. 1008, 1014 (1968). As an alternative, you propose the plastic bezels are classifiable under subheading 8538.90.6000, HTSUS, as plastic molded parts for the machines and/or apparatus of headings 8535 through 8537. We agree. The applicable subheading for the Front Bezel, PN 9200-25081, the Corner Bezel, PN 9200-25084, and the Rear Bezel, PN 9200-25086, will be 8538.90.6000, HTSUS, which provides for molded parts suitable for use solely or principally with the apparatus of heading 8535, 8536, or 8537. The general rate of duty will be 3.5 percent ad valorem. Products of China classified under subheading 8538.90.6000, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.01, in addition to subheading 8538.90.6000, HTSUS, listed above. See U.S. Note 20 to Subchapter III, Chapter 99, HTSUS. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the Section 301 trade remedy, you may refer to the relevant parts of the USTR and CBP websites, which are available at: https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions https://www.cbp.gov/trade/remedies/301-certain-products-china 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 the World Wide Web at https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division