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These consist of an assembly of apparatus of the kind referred to in the two preceding headings (e.g., switches and fuses) on a board, panel, console, etc., or mounted in a cabinet, desk, etc. They usually also incorporate meters, and sometimes also subsidiary apparatus such as transformers, valves, voltage regulators, rheostats or luminous circuit diagrams.
The goods of this heading vary from small switchboards with only a few switches, fuses, etc. (e.g., for lighting installations) to complex control panels for machine-tools, rolling mills, power stations, radio stations, etc., including assemblies of several of the articles cited in the text of this heading.
The heading also covers :(1) Numerical control panels with built-in automatic data processing machine, which are generally used to control machine-tools. (2) Programmed switchboards to control apparatus; these permit variations in the choice of operations to be followed. They are normally used in domestic electrical appliances, such as washing machines and dish washers. (3) "Programmable controllers" which are digital apparatus using a programmable memory for the storage of instructions for implementing specific functions such as logic, sequencing, timing, counting and arithmetic, to control, through digital or analog input/output modules, various types of machines. The heading does not cover automatic controlling apparatus of heading 90.32.
PARTS
Subject to the general provisions regarding the classification of parts (see the General Explanatory Note to Section XVI), parts of the goods of this heading are classified in heading 85.38. The heading excludes : (a) Telephone switchboards (heading 85.17). (b) Simple switch assemblies, such as those consisting of two switches and a connector (heading 85.35 or 85.36). (c) Cordless infrared devices for the remote control of television receivers, video recorders or other electrical equipment (heading 85.43). (d) Time switches with clock or watch movement or with synchronous motor (heading 91.07).
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clhs@clhs.co.kr 
070-4214-8300