Power controllers and light dimmers classified as apparatus with individual function, not as switching or connection equipment.

Power controllers and light dimmers were held not to fall under Heading 85.36 because that heading covers apparatus intended solely or predominantly for switching, protecting, or making connections in electrical circuits. Merely containing a switch, relay, fuse, or similar part was insufficient where the essential function was regulation of current and control of illumination or heat. As no technical material showed that the goods performed switching, protection, or connection functions, they were classified under Heading 85.43 as electrical apparatus with an individual function not specified elsewhere in Chapter 85, consistent with the HSN Explanatory Notes.

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Issues: Whether power controllers/light dimmers are classifiable under Heading 85.36 as electrical apparatus for switching or protecting electrical circuits or for making connections to or in electrical circuits, or under Heading 85.43 as electrical machines and apparatus having individual functions not specified or included elsewhere in Chapter 85.

Analysis: Heading 85.36 applies to apparatus intended solely or predominantly for switching, protecting, or making connections to or in electrical circuits. Merely incorporating a switch, relay, fuse, or similar component does not bring an apparatus within that heading if its essential function is different. The product in question was found to control or regulate the flow of electric current and the degree of illumination or heat, and no technical material was produced to show that it performed switching, protection, or connection functions. The device therefore fell within the residuary scope of Heading 85.43 as an apparatus having an individual function not specified elsewhere in Chapter 85. The classification was also supported by reference to the HSN Explanatory Notes.

Conclusion: The goods are not classifiable under Heading 85.36 and are classifiable under Heading 85.43; the classification adopted by the Revenue was upheld.

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