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NY N004024

December 21, 2006



TARIFF NO.: 8537.10.9070

Ms. Heather Ganley
Taco, Inc.
1160 Cranston Street
Cranston, RI 02920

RE: The tariff classification of an electronic control printed circuit board from Canada.

Dear Ms. Ganley:

In your letter dated November 21, 2006, you requested a tariff classification ruling.

The merchandise under consideration is a Hydro Air Fan Control (HAFC) Printed Circuit Board (PCB). The HAFC PCB is the main board for Taco’s Hydro Air Fan Control Assemblies. The HAFC Assembly is a controller used in the Heating, Ventilating, and Air Conditioning (HVAC) industry for air handler systems. The HAFC Assembly is an interface between thermostats and air handlers providing advance diagnostic capabilities, universal thermostat compatibility, a simplified wiring layout and automatic multi-speed switching for one or two speed air handlers.

The HAFC PCBs are populated with various terminals, relay sockets, contacts, slide switches, and other active and/or passive components. All HVAC system conponents including thermostats, aquastats, pumps, boilers and air handlers are wired to and controlled by the HAFC Assembly. The PCBs are imported in various configurations designed to operate with up to three relays, aquastat, pump, boiler, air handler and thermostat. When a thermostat calls for heat, a relay is energized, completing an electrical circuit to a fan handler operating at a low speed, when the aquastat is satisfied. When the thermostat calls for cooling, a relay is energized, completing the circuit to an outside condenser and operates a fan on high speed. The HAFC PCBs are rated for a voltage of up to 120 V.

In your letter you suggest classification under 8534.00.0040, Harmonized Tariff Schedule of the United States (HTSUS), for printed circuits. However, the HAFC PCBs are populated with components other that those obtained during the printing process and do not meet the description of the term “printed circuits” as defined in Chapter 85, Note 4 of the HTSUS. The Hydro Air Fan Control PCB is provided for under heading 8537, HTSUS, as apparatus for electric control with two or more electrical apparatus of heading 8536, HTSUS, (i.e. terminals, sockets, contacts, switches, etc.).

The applicable subheading for the Hydro Air Fan Control Printed Circuit Boards will be 8537.10.9070, HTSUS, which provides for “Boards, panels, consolesand other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricityFor a voltage not exceeding 1,000 V: Other: Other: Other.” The general rate of duty will be 2.7 percent ad valorem.

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 Thomas Campanelli at 646-733-3016.


Robert B. Swierupski

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