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NY D82916

October 22, 1998

CLA-2-85:RR:NC:1:112 D82916


TARIFF NO.: 8537.10.3000

Ms. Fusae Nara
Winthrop, Stimson, Putnam & Roberts
One Battery Park Plaza
New York, NY 10004-1490

RE: The tariff classification of a control panel assembly. The country of origin is not stated.

Dear Ms. Nara:

In your letter dated September 22, 1998, on behalf of Sharp Manufacturing Company of America, you requested a tariff classification ruling.

As indicated by the submitted sample, the control panel assembly, which is used in a microwave oven, consists of two printed wiring boards, a liquid crystal display, and a key sheet, all of which are encased in a plastic housing. The larger of the two wiring boards is connected to a smaller board by means of a ribbon connector. The smaller board, in turn, is connected to the liquid crystal display. When assembled into the microwave, the user is able to input data for operation of the oven by pressing one of the options indicated on the key sheet.

The applicable subheading for the control panel assembly will be 8537.10.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for boards, panels, ... and other bases, ..., for electric control or the distribution of electricity, ...: For a voltage not exceeding 1,000 V: Assembled with outer housing or supports, for the goods of headings 8421, 8422, 8450 or 8516. The general rate of duty will be 3.2 percent ad valorem.

In your request you express the opinion that the control panel assembly should be classified in subheading 8516.90.50, HTS, which provides for other parts for the microwave ovens of subheading 8516.50. In particular, you cite HQ 960103 and HQ 960104 wherein it was held that the presence of a door latch assembly progressed the assembly so that it was no longer recognizable as a heading 8537 control panel. Since the control panel assembly in your request does not contain a door latch assembly, we do not believe that classification in heading 8537 is precluded.

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 David Curran at 212-466-5680.


Robert B. Swierupski

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