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HQ 952955


March 16, 1993

CLA-2 CO:R:C:M 952955 LTO

CATEGORY: CLASSIFICATION

TARIFF NO.: 8517.90.10

District Director
U.S. Customs Service
U.S. Customhouse
Interstate 87
Champlain, New York 12919

RE: Protest No. 0712-92-100961; controller cover and base; telephonic switching apparatus; parts; plastic; heading 3926; subheading 8517.30.20

Dear Sir:

This is our response regarding Protest No. 0712-92-100961, dated August 28, 1992, which concerns the classification of a plastic controller cover and base under the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

The article which is the subject of this protest is a plastic controller cover and base. It is used as a protective device for a loaded printed circuit board. The printed circuit board is used as an interface to telephone systems, computer systems (modems) and fax systems. The protestant states that the the circuit board routes calls to the telephone system that provides the best, or cheapest, rate. The protestant further states that the design is not restricted to one use.

The article in question was entered under subheading 3926.90.90, HTSUS, which provides for other articles of plastics. The merchandise was classified upon liquidation under subheading 8517.90.30, HTSUS, which provides for parts of electrical apparatus for line telephony.

ISSUE:

Whether the plastic controller cover and base is classifiable as parts of electrical apparatus for line telephony under heading 8517, HTSUS.

LAW AND ANALYSIS:

The General Rules of Interpretation (GRI's) to the HTSUS govern the classification of goods in the tariff schedule. GRI 1 states in pertinent part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes . . . ."

The headings at issue are as follows:

3926 Other articles of plastics and articles of other materials of headings 3901 to 3914

8517 Electrical apparatus for line telephony or telegraphy, including such apparatus for carrier-current line systems; parts thereof

Note 2(o) to chapter 39 states that the chapter does not cover articles of section XVI. Thus, if the article in question is classifiable under heading 8517, HTSUS (a section XVI heading), it cannot be classified under heading 3926, HTSUS.

Note 2 to Section XVI states that parts of machines are to be classified according to the following rules:

(a) Parts which are goods included in any of the headings of chapters 84 and 85 . . . are in all cases to be classified in their respective headings;

(b) Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading . . . are to be classified with the machines of that kind . . . .

The plastic controller cover and base is not a good included in any chapter 84 or 85 heading. Thus, if the cover/base is a part used solely or principally with electrical apparatus for line telephony or telegraphy, it is classifiable under heading 8517, HTSUS.

The article in question is used as a protective device for a loaded printed circuit board. The printed circuit board is used as an interface to telephone systems, computer systems (modems) and fax systems. The board routes calls to the telephone system that provides the best, or cheapest, rate.

The plastic controller cover and base is principally designed for use with apparatus of heading 8517, HTSUS. The controller appears to be private branch exchange switching apparatus which itself would be classifiable under subheading 8517.30.20, HTSUS. The article in question, therefore, is classifiable under subheading 8517.90.10, HTSUS, which provides for parts of the switching apparatus of subheading 8517.30.20, HTSUS.

HOLDING:

The plastic controller cover and base is classifiable under subheading 8517.90.10, HTSUS, which provides for "[e]lectrical apparatus for line telephony or telegraphy, including such apparatus for carrier-current line systems; parts thereof . . . [p]arts . . . [o]f telephonic switching apparatus . . . [o]f the switching apparatus of subheading 8517.30.20." The corresponding rate of duty for articles of this subheading is 8.5% ad valorem.

Accordingly, the protest should be denied. A copy of this decision should be attached to the Customs Form 19 and provided to the protestant as part of the notice of action on the protest.

Sincerely,

John Durant, Director

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