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HQ 959474




SEPTEMBER 27, 1996

CLA-2 RR:TC:MM 959474 JAS

CATEGORY: CLASSIFICATION

TARIFF NO.: 8536.50.80, 8537.10.90, 8708.29.50

Mr. Charles D. Pruner
CDP Consulting
1513 Mimosa Ave.
Ottawa, Ontario
Canada KIG 0W1

RE: Automotive Switchplate Assembly; Base or Console Equipped With Two or More Apparatus of Heading 8535 or 8536, for Electric Control or the Distribution of Electricity, Heading 8537; Other Parts and Accessories for Motor Vehicles, Heading 8708; Section XVI, Note 1(l), Section XVII, Note 2(f)

Dear Mr. Pruner:

Your letter to the Customs Information Exchange, New York, dated June 7, 1996, on behalf of Invotronics Mfg., Scarborough, Ontario, Canada, concerning the tariff classification of certain automotive switchplate assemblies, has been forwarded to this office for reply. Three (3) samples were submitted with your request. No descriptive literature is available.

FACTS:

Part #16674833, the Left Front Door Switchplate Assembly, is a molded plastic module for incorporation into the driver's side armrest on the door of passenger automobiles. It consists of a louvered air conditioning/heating grille and a 4-window up/down/lockout component. The grille has a finger-operated control wheel that adjusts an aperture to allow heat and coolness to enter. Each of the 4 window buttons is a switch that closes an electrical circuit. This activates a motor located elsewhere which actually raises or lowers the window. The lockout is a button or switch which acts as a childproof feature that deactivates the individual window switches. The window/lockout component performs no mechanical function. This component connects with the vehicle's wiring harness by means of an - 2 -
electrical connector on the reverse side that consists of twelve copper pins or male leads which mate with female counterparts in the harness to close a circuit.

Part #16674834, the Right Front Door Switchplate Assembly, is a molded plastic module that incorporates the louvered air conditioning/heating grille and a 1-window up/down switch but no lockout feature. It also has a temperature dial designated "Pass Temp" which is also a switch that connects with the vehicle's wiring harness by means of a four pin connector to send an electrical signal to the vehicle's temperature control system. This component likewise performs no mechanical function.

Part #16674877, the Left Rear Door Switchplate Assembly, is a molded plastic module that incorporates a 1-window up/down switch, an ashtray, and a 12-volt electrical socket. This socket will accept cigarette lighters, cellular phones, game machines, small coffee makers, and other electrical apparatus with plugs that mate with the socket. The socket connects to the vehicle's wiring harness by means of a connector on its reverse side consisting of a brass post (positive) and an internally threaded copper element (negative). A fourth switchplate assembly, with no part number and for which no sample is available, is identical except that it has no window switch.

You maintain that the articles represented by the samples are provided for in heading 8537, Harmonized Tariff Schedule of the United States (HTSUS), as bases for electric control or the distribution of electricity because each incorporates two or more apparatus of HTS heading 8536, i.e., relays, fuses, surge suppressors, plugs, sockets, lamp-holders, junction-boxes.

The provisions under consideration are as follows:

8536 Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders, junction boxes)...:

8536.50 Other switches:

8536.50.80 Other...4.3 percent ad valorem

8537 ...[o]ther bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity:

8537.10 For a voltage not exceeding 1,000 V:

8537.10.90 Other...4.3 percent ad valorem

8708 Parts and accessories of the motor vehicles of headings 8701 to 8705:

Other parts and accessories of bodies (including cabs):

8708.29 Other:

8708.29.50 Other...2.9 percent ad valorem

8708.99 Other:

8708.99.80 Other...2.9 percent ad valorem

ISSUE:

Whether switchplate assemblies represented by the samples, or any of them, are electrical articles of headings 8536 or 8537; whether they are automotive parts and accessories of heading 8708.

LAW AND ANALYSIS:

Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). GRI 1 states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes, and provided the headings or notes do not require otherwise, according to GRIs 2 through 6.

Articles of Section XVII are excluded from Section XVI, which includes headings 8536 and 8537. Section XVI, Note 1(l), HTSUS. For purposes of heading 8708, the expression "parts" and "parts and accessories" do not apply to electrical machinery or equipment (Chapter 85). Section XVII, Note 2(f), HTSUS. Therefore, if the switchplate assemblies, or any of them, are goods of headings 8536 or 8537, or any other heading of chapter 85, they cannot be classified in heading 8708.

Heading 8536 provides in part for electrical switching apparatus for making or breaking one or more circuits in which they are connected, or for switching from one circuit to another, as well as apparatus used to connect together the various parts of an electrical circuit. Parts #16674833 and 16674834 incorporate combinations of window up/down/lockout switches and temperature dial switches. However, these parts are not merely switches described by heading 8536; they also incorporate a louvered grille with mechanical components that performs a significant additional function. For this reason, these parts are not described in heading 8536, but are automotive components of heading 8708.

Part #16674877 incorporates a window switch and 12-volt socket together with an ashtray. Unlike the preceding two parts, the ashtray, in our opinion, does not perform a significant additional function. Because this part is equipped with at least two apparatus of heading 8536 (switches and sockets), and functions as a console or other base for electric control or the distribution of electricity, it is described by heading 8537. Following this rationale, the fourth switchplate assembly, consisting only of a 12-volt electrical socket and an ashtray, is electrical apparatus (socket) for making connections to or in electrical circuits, and is described by heading 8536.

HOLDING:

Parts #16674833 and 16674834 are not described in any heading of Chapter 85. From their design, they appear to be suitable for use solely or principally with motor vehicles of heading 8703. Under GRI 1, these parts are provided for in heading 8708. They are classifiable in subheading 8708.29.50, HTSUS.

Under GRI 1, part #16674877 is provided for in heading 8537. It is classifiable in subheading 8537.10.90, HTSUS. Under GRI 1, the fourth switchplate assembly, as described, is provided for in heading 8536. It is classifiable in subheading 8536.50.80, HTSUS.

Sincerely,

John Durant, Director
Tariff Classification

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