The merchandise at issue consists of toners and developers for use in copy machines. The toners are described as follows: 1. The black toner is a mixture composed of styrene/acrylate polymer, acrylic resin, carbon black, polyolefin and amorphous silica. It is imported packaged for retail sale in a form ready for use. 2. The colored toner is composed of styrene, acrylate copolymer, acrylic resin, polyolefin, amorphous silica, and pigment including a phthalocyanine derivative. It is imported packaged for retail sale in a form ready for use. The developers are described as follows: 1. The black developer is a mixture of ferrite powder and the black toner. 2. The colored developer is a mixture consisting of nickel powder and a toner which is composed of styrene, acrylate copolymer and a phthalocyanine derived pigment.

The relevant statutory provisions for the merchandise at issue are: 3707 Chemical preparations for photographic uses (other than varnishes, glues, adhesives and similar preparations); unmixed products for photographic uses, put up in measured portions or put up for retail sale in a form ready for use: * * * 3707.90 Other: 3707.90.30 Chemical preparations for photographic uses 8.5% 3707.90.60 Unmixed products for photographic uses, put up in measured portions or put up for retail sale in a form ready for use , 1.5% The Explanatory Notes (Notes) to 37.07 provide that this heading covers products of a kind used directly in the production of photographic images. Such products include developers to render latent photographic images visible, including developers used for electrostatic document reproduction, and toners to modify the colour of the image. The Notes further state that the products cited in these Notes fall within the heading only when they are: (A) Single substances which are: (i) Put up in measured portions, that is uniformly divided up into quantities in which they will be used, e.g., tablets, small envelopes put up containing the measured amount of powder for one developing bath; or (ii) In packaging for retail sale and put up with any indication that they are ready for use in photography, whether by label, literature or otherwise (e.g., instructions for use, etc). Single substances put up other than as above, are classified according to their nature (e.g., as chemical products in Chapter 28 or 29, ...). or (B) Preparations obtained by mixing or compounding together two or more substances for photographic use. Such preparations remain within the heading whether put up in bulk or small quantities, and whether or not presented for retail sale. It is stated that the copy process utilizes the developer to make a copy of the latent (electrostatic) image which has been imparted to the photoreceptor. The result is a copy (usually black, though it may be in color) transferred to the copy media, usually plain paper. The developer includes toner in its constituents. As the developer's toner is consumed it is replaced from a supply of toner separately maintained in the machine. Importer claims that the subject toners and developers are properly classifiable in subheading 3707.90.60, HTSUS. As a basis for this claim, importer contends that "using the language of the [E]xplanatory [N]otes the toners and developers imported by Xerox are "unmixed products" which are individually referenced in the [E]xplanatory [N]otes ; they are put up in measured portions (and for the most part they are also put up for retail sale)." Importer further claims that the subject toners and developers are products as named in the Explanatory Notes to 3707, HTSUS, in that the developers render latent photographic images visible and the toners modify the colour of the image, that they are single substances, being "material of specified constitutions" in packings for retail sale, and are unmixed products after becoming either developer or toner. As a preliminary matter, it is our position that the subject toners and developers are properly classifiable in heading 3707, HTSUS. However, we do not agree with importer's claim that this merchandise is properly in subheading 3707.90.60. Specifically, we do not agree with importer's claim that the subject merchandise are "products", "single substances" and unmixed products" within the meaning of the Explanatory Notes to heading 3707, HTSUS. Although the Notes use the word "products" in referring to toners and developers of subheading 3707.90, the word "product" cannot be construed to mean that preparations composed of different chemical substances are "unmixed products" within the meaning of the Notes. That the word "product" is used in a general sense in the Explanatory Notes to 3707.90 is readily apparent by noting that "products" as used herein refer both to substances described as single substances, or (emphasis added) (part (B)) preparations obtained by mixing or compounding two or more substances for photographic use. The notes to Chapter 28, HTSUS are more instructive in the use of the word "product" in the HTSUS. Note 1 to this chapter states that: 1. Except where the context otherwise requires, the headings of this chapter apply to: (a) Separate chemical elements and separate chemically defined compounds, whether or not containing impurities; (b) The products (emphasis added) mentioned in (a) above dissolved in water; (c) The products (emphasis added) mentioned in (a) above dissolved in other solvents provided that the solution constitutes a normal and necessary method for putting up these products adopted solely for reasons of safety or transport and that the solvent does not render the product particularly suitable for specific use rather than for general use; (d) The products (emphasis added) mentioned in (a), (b), or (c) above with an added stabilizer necessary for their preservation or transport; (e) The products (emphasis added) mentioned in (a), (b), (c) or (d) above with an added antidusting agent or a coloring substance added to facilitate their identification or for safety reasons, provided that the additions do not render the product particularly suitable for specific use rather than general use. The above Chapter note clearly indicates that the HTSUS does not necessarily use the word "chemical" when referring to chemicals consisting of a single element or compound which may contain impurities, which may be dissolved in water or other necessary solvents, or which may have stabilizers, antidusting or coloring substance. The HTSUS refers to these single elements and compounds and their necessary additives as "products". These "products" are distinct from preparations and mixtures in that the additions to the basic element or compound must be present solely for the purpose of preserving the basic element or compound, and/or facilitating its transport, identification and safety. These additives must not be present for their individual functions, or to enhance the function of the particular element or compound. In contrast, the subject toners and developers are not single elements or compounds with additives which function as necessary solvents or as stabliziers etc. Rather, they are mixtures or preparations composed of various chemical compounds contributing to the function of developing and toning for photographic use in copy machines. Importer also claims that the subject toners and developers are "unmixed" within the meaning of the Explanatory Notes to heading 3707, HTSUS, because the subject merchandise will be mixed later in the photocopying machine. However, based on their chemical composition and functions, the subject toners and developers are mixtures. The fact that the merchandise is later mixed with other products after their importation has no relevance or bearing on the proper classification of the subject merchandise. Under the HTSUS, classification is determined according to the the General Rules of Interpretation and the relative Section or Chapter notes. Mixed photographic chemicals are provided for in Chapter 37, HTSUS, and are specifically excluded from Chapters 28 and 29 by definition. Unmixed products for photographic use, put up for retail sale, are properly classifiable in subheading 3707.90.60, HTSUS. These products would be classifiable in Chapters 28 or 29 if this provision did not exist. The subject toners and developers are mixed products and are properly classified in subheading 3707.90.30, HTSUS.


The articles in question are three types of transistor modules to be imported from Japan. The first is the Bipolar Darlington Transistor Module (BDTM). The BDTM is a multi- terminal device consisting of single or multiple transistor diode parts {directly mounted on a direct bond copper circuit board (DBCCB)} capable of amplification, oscillation, frequency, or switching of electrical currents, behaving essentially as a single transistor device with a high current and power rating. Variation in resistivity between two of the terminals results from the application of an electrical field or control signal to a third terminal, whose transistor action depends on both positive and negative charge carriers. The second is the Metal Oxide Semiconductor Field Effect Transistor (MOS-FET). The MOS-FET is a unipolar, voltage- controlled device consisting of single or multiple transistor diode parts (directly mounted on a DBCCB) whose output depends on the induced depletion or enhancement of charge carriers between at least two terminals. Its output current can be controlled using very low gate drive power levels. It can be maintained in an "on" or "off" state with essentially no input gate power, requiring only relatively small gate pulse currents to charge and discharge its input gate capacities during switching. The third is the Insulated Gate Bipolar Transistor Module (IGBT) which combines both bipolar and power MOS-FET technologies, (likewise consisting of single or multiple transistor diode parts directly mounted on a DBCCB) rendering high input impedance as well as high forward conduction current density. Containing two back-to-back high voltage junctions, it is capable of symmetrical forward and reverse blocking capacity.

Chapter 85, note 5 (a), HTSUSA, states transistors are semi- conductor devices, "the operation of which depends on variations in resistivity on the application of an electric field." The Explanatory Notes, for heading 8541 at (A)(II) describe transistors as follows: "Transistors are three- or four- terminal devices capable of amplification, oscillation, frequency conversion, or switching of electrical currents. The operation of a transistor depends on the variation in resistivity between two of the terminals upon the application of an electric field to the third terminal. The applied control signal or field is weaker than the resulting action brought about by the change in resistance and thus amplification results. Transistors include: (1) Bipolar transistors, which are three terminal devices consisting of two diode type junctions, and whose transistor action depends on both positive and negative charge carriers (hence, bipolar). (2) Field effect transistors (also known as metal oxide semiconductors (MOS)), which may or may not have a junction, but which depend on the induced depletion (or enhancement) of available charge carriers between two of the terminals. The transistor action in a field effect transistor employs only one type of charge carriers (hence, unipolar). MOS type transistors which have four terminals are known as tetrodes." The BDTM meets the Explanatory Notes description of tran- sistors. It is a multi-terminal device capable of amplification, oscillation, frequency conversion, or switching of electrical currents. Its operation also depends on the variation in resistivity between two of the terminals upon the application of an electric field to a third terminal. The MOS-FET satisfies the Explanatory Note (II) (2) description of field effect transistors. It is a unipolar metal oxide semiconductor which depends on the induced depletion or enhancement of available charge between two terminals. Lastly, the IGBT also satisfies the Explanatory Notes description of transistors. It combines both the bipolar technology of the BDTM as well as the power of the MOS-FET, but with allowance for greater adaptability. More specifically, it possesses both the high input impedance and high speed characteristics of the MOS-FET while it also contains the high conductivity characteristic of the BDTM transistor. In sum, all three of the above transistor modules meet the Explanatory Notes description of how transistors operate electronically. Also, none of these provisions or any other section or Chapter notes specifically exclude transistor modules operating in an identical manner as transistors from heading 8541. You state that the trade practice of the industry also supports the classification of the articles in question as transistors. The Joint Electronic Device Engineering Council (JEDEC), which is an organization leading a comprehensive and industry wide effort to harmonize all basic semiconductor definitions, classifies both BDTM and MOS-FET transistors as discrete semiconductor devices. The JEDEC defines a discrete semiconductor device as a "device that is specified to perform an elementary electronic function and that is not divisible into separate components functional in themselves." They list transistors as examples of discrete semiconductor devices, and state that "other semiconductor structures having the physical complexity of integrated circuits but performing elementary electronic functions (e.g., complex Darlington transistors) are usually considered to be discrete semiconductor devices." In addition, independent authority recommended to this office by the Semiconductor Association of San Jose, California, confirm that the transistor module is considered by the trade to be a transistor. The Darlington Transistor Module is reported by the industry in their statistics as transistors. They are also not considered to be integrated circuits by the industry. Thus trade practice as well as the HTSUSA Chapter and Explanatory Notes, indicate that transistor modules are considered transistors and not integrated circuits. Subheading 8542.20.00, HTSUSA, provides for hybrid integrated circuits. Chapter 85, Note 5(B)(b) states that hybrid integrated circuits are electronic integrated circuits in which passive elements, obtained by thin- or thick film technology, and active elements (transistors etc.), obtained by semiconductor technology, are combined to all intents and purposes indivisibly, on a single insulating substrate (glass,ceramic,etc.). In making a distinction between transistors and integrated circuits, Explanatory Note 85.42 (II) describes transistors as discrete components which are indivisible and possess a single active electrical function. While in contrast, integrated circuits are described as components consisting of several electric circuit elements which have multiple electrical functions, and that are not considered as discrete components. Therefore, the articles in question can not be considered as the hybrid integrated circuits described above. They are instead discrete indivisible components which can only perform a single function and not multiple circuits that perform multiple functions. The articles in question are also not hybrid integrated circuits because they are produced in a different manner than that which is described in note 5(B)(b) above. All three are mounted on a Direct Bond Copper Circuit Board which does not involve the thin/thick film technology traditionally used to produce hybrid integrated circuits.


HQ 084660 September 7, 1989 CLA-2 CO:R:C:G 084660 AJS CATEGORY: Classification TARIFF NO.: 8541.29.00; 8542.20.00 Mr. Joseph A. Black Attorney-at-Law Dewey, Ballantine, Bushby, Palmer & Wood 1775 Pennsylvania Avenue, N.W. Washington, D.C. 20006 RE: Transistor modules from Japan Dear Mr. Black: Your letter of April 25, 1989, on behalf of Collmer Semiconductor Inc., requesting a tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) has been referred to this office for reply. FACTS: The articles in question are described as power transistors and Darlington transistors. They are composed of a Darlington Transistor Chip, which consists of two or more transistors and resistors on the same semiconductor material. Technically, Darlington transistors are a form of monolithic integrated circuit. There are two of these chips in each device. The Darlington transistors are also composed of diode chips. There are two types of diodes in each transistor. One is a high current diode connected from the collector to the emitter of each Darlington chip. These diodes are referred to as fast recovery diodes (FRD). The other type, a speed up diode (SUD), is connected from the base to the emitter of the first two stages of each Darlington chip. All diodes, six in total, are on separate individual chips. The individual chips described above are mounted on a thick- film substrate. The thick-film substrate also serves to electrically isolate the chips from the base plate of the device assembly, a technology that is common to hybrid integrated circuits. The top service elements of the Darlington transistor and diode chips are interconnected by wire bonding to bus bars and external terminals. The internal parts and circuits are sealed with silicon rubber and epoxy resin. This assembly is enclosed within a plastic cover. ISSUE: Whether Darlington transistors are properly classifiable in subheading 8541.29.00, HTSUSA, which provides for other transistors; or in subheading 8542.20.00, HTSUSA, which provides for hybrid integrated circuits. LAW & ANALYSIS Chapter 85, note 5 (a), HTSUSA, states transistors are semi- conductor devices, "the operation of which depends on variations in resistivity on the application of an electric field." The Explanatory Notes, for heading 8541 at (A)(II) describe transistors as follows: "Transistors are three- or four- terminal devices capable of amplification, oscillation, frequency conversion, or switching of electrical currents. The operation of a transistor depends on the variation in resistivity between two of the terminals upon the application of an electric field to the third terminal. The applied control signal or field is weaker than the resulting action brought about by the change in resistance and thus amplification results. Transistors include: (1) Bipolar transistors, which are three terminal devices consisting of two diode type junctions, and whose transistor action depends on both positive and negative charge carriers (hence, bipolar). (2) Field effect transistors (also known as metal oxide semiconductors (MOS)), which may or may not have a junction, but which depend on the induced depletion (or enhancement) of available charge carriers between two of the terminals. The transistor action in a field effect transistor employs only one type of charge carriers (hence, unipolar). MOS type transistors which have four terminals are known as tetrodes." In ruling letter HQ 084659 this office held that similar Darlington transistors met the Chapter and Explanatory Notes description of transistors. This office found that Darlington transistors are multi-terminal devices which are capable of amplification, oscillation, frequency conversion, or switching of electrical currents. The operation of the Darlington transistor depends on the variation in resistivity between two of the terminals upon the application of an electric field to a third terminal. For the same reasons as listed above, the transistors in question are a similar type of Darlington transistor which also meets the HTSUSA's description of transistors. In sum, Darlington transistors modules satisfy the Explanatory Notes description of how transistors operate electronically. Also, none of these provisions or any other section or chapter notes specifically exclude transistor modules operating in an identical manner as transistors from heading 8541. Trade practice in the industry also supports the classification of the articles in question as transistors. The Joint Electronic Device Engineering Council (JEDEC), which is an organization leading a comprehensive and industry wide effort to harmonize all basic semiconductor definitions, classifies the Darlington transistor as a discrete semiconductor device. The JEDEC defines a discrete semiconductor device as a "device that is specified to perform an elementary electronic function and that is not divisible into separate components functional in themselves." They list transistors as examples of discrete semi- conductor devices, and state that "other semiconductor structures having the physical complexity of integrated circuits but performing elementary electronic functions (e.g., complex Darlington transistors) are usually considered to be discrete semiconductor devices." In addition, independent authority recommended to this office by the Semiconductor Association of San Jose, California, confirm that the Darlington transistor module is considered by the trade to be a transistor. The Darlington transistor module is reported by the industry in their statistics as a transistor. They are also not considered to be integrated circuits by the industry. Thus trade practice as well as the HTSUSA Chapter and Explanatory Notes indicate that transistor modules are considered transistors and not integrated circuits. Subheading 8542.20.00, HTSUSA, provides for hybrid integrated circuits. Chapter 85, Note 5(B)(b) states that hybrid integrated circuits are electronic integrated circuits in which passive elements, obtained by thin- or thick film technology, and active elements (transistors etc.), obtained by semiconductor technology, are combined to all intents and purposes indivisibly, on a single insulating substrate (glass, ceramic, etc.). In making a distinction between transistors and integrated circuits, Explanatory Note 85.42 (II) describes transistors as discrete components which are indivisible and possess a single active electrical function. While in contrast, integrated circuits are described as components consisting of several electric circuit elements which have multiple electrical functions, and that are not considered as discrete components. Therefore, the articles in question cannot be considered as the hybrid integrated circuits described above. They are instead discrete indivisible components which can only perform a single function and not multiple circuits that perform multiple functions. In conclusion, Darlington transistor modules are classifiable as transistors. This conclusion is based on both the Chapter and Explanatory Notes as well as relevant trade practice. These articles are not hybrid integrated circuits, even though in some cases they are produced by thick film technology, because they do not function in the same manner. They are instead transistors, which are discrete indivisible components that perform a single active electric function. HOLDING: The Darlington transistors in question are properly classifiable as other transistors with a dissipation rate of more than 1W, provided for in subheading 8541.29.00, free of duty. This conclusion regarding dissipation rate is based on the fact that these articles are used in power circuits. However, if they in fact do possess a dissipation rate of less than 1W they would instead be classifiable in subheading 8541.21.00, free of duty. Sincerely, John Durant, Director Commercial Rulings Division


HQ 084702 August 11, 1989 CLA-2 CO:R:C:G 084702 TLS CATEGORY: Classification TARIFF NOS.: 8473.30.4000; 8524.90.40 Ms. Jennie George Apple Computer, Inc. 20525 Mariani Avenue Cupertino, California 95014 RE: Classification of a laser printer upgrade kit Dear Ms. George: You request a ruling on the proper classification of a laser printer upgrade kit under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Your letter dated May 15, 1989 has been referred to our office for this purpose. FACTS: The laser printer upgrade kit is made up of several different articles that are packaged and sold as a single complete unit. The kit consists of: 1) a controller board that controls the functions of the printer; 2) a power cord that supplies power to the computer's engine; 3) a printer instruction manual that provides directions for operating the kit; 4) two 3.5 inch recorded software disks, comprised of an installation disk and a Fonts disk. It is marketed as an upgrade kit for a laser printer (which is classified under heading 8471). At least three different versions of the kit are available for purchase in the retail market. Each component by itself is classifiable under a separate HTSUSA heading for that article. ISSUE: Is the laser printer upgrade kit properly classifiable as a set under HTSUSA heading 8473, which covers articles that are parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 8469 to 8472, or are the separate components properly classifiable individually under the appropriate HTSUSA headings. If the upgrade kit is a set, what effect does Chapter 85 note 6 have on the classification of the set. The applicable headings for each component are as follows: (a) The controller board is covered under heading 8473; (b) the power cord is covered under heading 8544, HTSUSA, covering insulated (including enameled or anodized) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fiber cables, made up of individually sheathed fibers, whether or not assembled with electric conductors of fitted with connectors; (c) the printer instruction manual is covered under heading 4901, HTSUSA, covering printed books, brochures, leaflets and similar printed matter, whether or not in single sheets; and (d) the two disks are covered under heading 8524, HTSUSA, covering records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37. LAW AND ANALYSIS: The General Rules of Interpretation (GRI) govern the classification of articles under the HTS. GRI 3 states that when goods are, prima facie, classifiable under two or more headings, classification shall be effected according to GRI 3(a) or (b). GRI 3(b) states that composite goods made up of different components and goods put up in sets for retail sale which cannot be classified by reference to 3(a) shall be classified as if they consisted of the component which gives them their essential character, insofar as this criterion is applicable. The kit consists of four separate components that are sold together as one complete set. It is commonly known as the Laserwriter II NT Controller Card and is used to upgrade a laser printer. The laser printer is classified under heading 8471, HTSUSA, as an automatic data processing machine. The controller board is the component that provides the primary function in this set. The board gives the entire set its essential character as an upgrade kit. The power cord, the instruction manual, and the two disks all assist the controller board in this primary function, but do not function either separately or together to provide the essential character of the kit. The two disks are covered under heading 8524, supra, and are classified as individual goods whether or not they are imported and sold with other goods as a set. Note 6 of chapter 85 requires that goods classifiable under either heading 8523 or 8524 remain classified under those headings whether or not they are entered with the apparatus for which they are intended. The question that remains is whether or not the controller board, power cord, and manual can still be classified as a set despite the exclusion of the disks as required under Chapter 85 note 6. Inasmuch as the software is excluded by chapter 85 note 6 from being classified in a set, it remains classified under heading 8524. This does not preclude the remaining components from being classified together as a set, however. As noted before, the controller board constitutes the main component in this group and consequently gives the set its essential character. The power cord is an indispensable accessory and is intended to work with the controller board. The instruction manual is to be used in conjunction with the operation of the board and provides specific directions to that extent. These components are clearly intended to be used together, as well as being marketed and sold together. While the two disks must be classified separate from the other components under heading 8524, the controller board, power cord, and instruction manual are properly classifiable together under heading 8473 as a set. HOLDING: The controller board, power cord, and instruction manual are properly classified together as a set under subheading 8473.30.40, as an accessory of a machine of heading 8471, not incorporating a cathode ray tube. The two disks are properly classified separately under subheading 8524.90.40 as other recorded media for sound or other similarly recorded phenomena. Sincerely, John Durant, Director


HQ 085027 January 31, 1990 CLA-2 CO:R:C:G 085027 TLS CATEGORY: Classification TARIFF NO.: 8504.40.00 Phillip Yale Simons, Esq. Freeman, Wasserman & Schneider 90 John Street New York, New York 10038 RE: Classification of thyristor modules Dear Mr. Simons: Your letter of May 30, 1989 to our New York office requesting a ruling on the classification of thyristor modules under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) has been referred to this office for a reply. FACTS: The thyristor module consists of six thyristor elements connected in a series, heatsinks, a voltage divided circuit, and electric "firing" circuitry. The components are mounted on a frame of epoxy resin and aluminum. The six thyristors are separated by the heatsinks and are joined end to end to form a column in the center of the module. The module itself is 1200mm long by 900mm wide. You have furnished pictures of the module which illustrate how the thyristors are positioned within it. The modules are designed to allow flow of electrical current in one direction and therefore have rectifying capabilities. In its capacity to rectify, the module also allows for conversion of alternating current (AC) to direct current (DC). ISSUE: Under which of the following HTSUSA headings is the thyristor module properly classifiable: 8541, HTSUSA, covering diodes, transistors and similar semiconductor devices; photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light-emitting diodes; mounted piezoelectric crystals; parts thereof; 8504, HTSUSA, covering electrical transformers, static converters (for example, rectifiers) and inductors; parts thereof. LAW AND ANALYSIS: The General Rules of Interpretation (GRIs) govern classification of articles under the HTSUSA. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. There is no question that the thyristor module is covered in chapter 85 as electrical machinery and/or equipment. You contend that the module cannot function as rectifying apparatus because it must be connected with other machinery to perform this function. Instead, you maintain that the module functions as a semiconductor gate to switch between reverse and forward voltage polarity. It is also maintained that the six thyristors are actually operating individually and therefore do not comprise an apparatus. Thyristors are specifically provided for under heading 8541 but thyristor modules are not. It is our position that the thyristor module is more than just a series of thyristors with semiconductor capacity. The thyristors represent only a part of the entire module, albeit a substantial part. They are integrated with other components to make up the entire module and therefore cannot be said to stand alone in their collective function. As such, they comprise an "apparatus" as that term has been defined by the Court of International Trade and the Customs Court. An apparatus is a combination of articles and materials which are intended for a specific use. The Deseret Co. v. United States, C.I.T. , slip op. 86-93 (Sept. 17, 1986); Lenkurt Electric Co. v. United States, 63 Cust. Ct. 463, 467-68, CD 3937 (1969). The intended use in this case is the conversion of the electrical current as it passes through the rectifier. There is no doubt that the module is a vital component in this process. Thus, the thyristor module is more like an integrated circuit or a microassembly than a semiconductor device and as such cannot be classified under heading 8541. The Explanatory Notes (EN), although not dispositive, should be looked to for the proper interpretation of the HTSUSA. See 54 Fed. Reg. 35127, 35128 (August 23, 1989). The EN for heading 8504 provide a more specific description of the module than does any reference under heading 8541. Explanatory Note 8504 (II)(D)(1)(a) explains that among the electrical static converters covered under this heading are semiconductor converters based on the one-way conductivity between certain crystals, including monocrystalline semiconductor rectifiers using, as a converting element, a device containing silicon or germanium crystals, such as a thyristor. The thyristor module meets this description and is therefore properly classifiable under heading 8504. You have raised the question of whether or not disposition of the present case is controlled by our recent decisions in HQ 084660 and HQ 084659. In HQ 084660, we ruled that Darlington transistors are properly classifiable under heading 8541, HTSUSA, as transistors. In HQ 085659, various transistor modules were also classified under 8541 as transistors. We do not find those rulings relevant to our discussion here, however. We distinguish the thyristor module from the articles at issue in those cases because the transistors operate in conjunction with three or four terminals while the thyristor module operates in integration with other rectifying circuitry. Therefore, we do not find rulings HQ 084660 and HQ 084659 to be controlling in this case. HOLDING: The thyristor module is classified under subheading 8504.40.00, HTSUSA, as a static converter. Sincerely, John Durant, Director Commercial Rulings Division


HQ 085221 November 16, 1989 CLA-2 CO:R:C:G 085221 AJS CATEGORY: Classification TARIFF NO: 8473.30.40 Ms. Cheryl Landis NEC Home Electronics (U.S.A.) Inc. 1255 Michael Drive Wood Dale, Illinois 60191-1094 RE: Video Adapter Board Dear Ms. Landis: Your letter of December 2, 1988, requesting the tariff classification of MVA 1024 video adapters has been referred to this office for reply. FACTS: The MVA 1024 video adapter board is a multisynchronous graphics board. It is designed for use with all CGA and EGA compatible software, and the TI 34010 graphics processor. The article in question incorporates 384 VRAM of memory, contains a 9-pin connector, and is compatible with most 16-bit bus AT size computers. The processing unit (i.e. TI 34010) for which these boards are primarily designed, is essentially a high performance 32-bit CMOS microprocessor unit, which can be used as an applications processor with a host or as a stand-alone processor. ISSUE: Whether the article in question is classifiable within heading 8471, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for automatic data processing (ADP) machines and units thereof; or within heading 8473, HTSUSA, which provides for parts and accessories of the machines of heading 8471. LAW AND ANALYSIS: Classification of merchandise under the HTSUSA is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that classification is determined first in accordance with the terms of the headings of the tariff and any relative section or chapter notes. Heading 8471 provides for "[a]utomatic data processing machine and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included." The article in question does not satisfy the description of an ADP machine. Chapter 84, Note 5(A). However, ADP machines may be in the form of systems consisting of a variable number of separately housed units. Chapter 84, Note 5(B). A separately housed unit must be connectable to the central processing unit either directly or through one or more units, and it must be specifically designed as part of such system. Chapter 84, Note 5(B). A video adapter board does not meet this description of a separately housed unit for an ADP system. Heading 8473, HTSUSA, provides for "[p]arts and accessories . . . suitable for use solely or principally with machines of headings 8469 to 8472." The MVA 1024 is basically an expansion board used principally with the TI 34010 microprocessor unit. In other words, the article in question is an accessory board principally used to expand the capabilities of a microprocessor. Subheading 8473.30, HTSUSA, provides for "[p]arts and accessories of the machines of heading 8471." The MVA 1024 is an accessory of a microprocessor, which is a machine of heading 8471. More specifically, subheading 8473.30.40 provides for accessories which do not incorporate a cathode ray tube. The article in question meets this description. Therefore, the MVA 1024 is specifically provided for by the terms of this subheading. HOLDING: The article in question is classifiable within subheading 8473.30.40, HTSUSA, as an accessory of a machine of heading 8471 which does not incorporate a cathode ray tube. These items are free of duty. Sincerely, John Durant, Director Commercial Rulings Division


HQ 085540 December 18, 1989 CLA-2 CO:R:C:G 085540 AJS CATEGORY: Classification TARIFF NO.: 8504.40.00; 8541.10.00 Mr. Robert Blanc Associate General Counsel General Instruments Corporation 125 Chubb Avenue P.O. Box 617 Lyndhurst, NJ 07071-0617 RE: Bridge Rectifier Diodes Dear Mr. Blanc: Your letter of July 28, 1989, requesting a tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), has been referred to this office for reply. FACTS: The article in question is the series KBPC6 Bridge Rectifier Diode (BRD). The BRD consists of four discrete rectifier diodes or cells connected together and mounted in a housing to form a full wave rectifier. Each of the four diodes is a two terminal device with a single p-n junction which allows current to pass in one direction. BRDs are used in a wide variety of consumer and industrial products, such as power supplies, personal computers and associated equipment (i.e., printers and monitors). ISSUE: Whether the article in question is classifiable within subheading 8541.10.00, HTSUSA, which provides for "[d]iodes, other than photosensitive or light emitting diodes."; or within subheading 8504.40.00, HTSUSA, which provides for static converters. LAW AND ANALYSIS: Classification of merchandise under the HTSUSA is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that classification is determined first in accordance with the terms of the headings of the tariff and any relative section or chapter notes. Heading 8541, HTSUSA, provides for diodes. Diodes are described as semiconductor devices, the operation of which depends on variations in resistivity on the application of an electric field. Chapter 85, Note 5(a). Explanatory Note 85.41(A)(I) states that "[d]iodes which are two terminal devices with a single p-n junction; they allow current to pass in one direction (forward) but offer a very high resistance in the other (reverse). They are used for detection, rectification, switching, etc. The main types of diodes are signal diodes, power rectifier diodes, voltage regulator diodes, voltage reference diodes." The diodes contained in the BRD are each two terminal devices which possess a single p-n junction that allows current to pass in one direction. However, the BRD itself is not a two terminal device with a single p-n junction which allows current to pass in one direction. Instead, the BRD is composed of four of these two terminal devices which pass current in two directions. Therefore, the BRD does not satisfy the description of a diode within the terms of heading 8541. Heading 8504, HTSUSA, provides for static converters. EN 85.04(II) states that "[t]he apparatus of this group [static converters] are used to convert electrical energy in order to adapt it for further use. They incorporate converting elements (e.g., valves) of different types. They may also incorporate various auxiliary devices (e.g., transformers, induction coils, resistors, command regulators, etc.). Their operation is based on the principle that the converting elements act alternately as conductors and non-conductors." Furthermore, this group includes "rectifiers by which alternating current (single or polyphase) is converted to direct current, generally accompanied by a voltage change." Your letter states that each of the BRDs contain four rectifier diodes. In addition, you state that all of these BRD devices are used for the same function and that is to transfer energy from alternating current to direct current. Thus, the BRDs perform the specific function of rectifiers and are therefore classifiable as a type of static converter within heading 8504. HOLDING: The article in question is classifiable within subheading 8504.40.00, HTSUSA, which provides for static converters dutiable at the rate of 3.0 percent ad valorem. Sincerely, John Durant, Director Commercial Rulings Division


The products at issue are photoresists which consist of photosensitive plastics dissolved in an organic solvent. These resists are used in the manufacture of semiconductors. The prospective imports will be as follows: 1. OMR-83 Negative Photoresist, consisting of rubber and sensitizer dissolved in xylene (solvent). 2. OFPR-800 and TSMR-8800 Positive Photoresists, consisting of resin and sensitizer dissolved in solvent.

Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI), taken in order. The Harmonized System is a complete product classification system, and the goal of the Harmonized System is to place all goods that are imported into the specific classifications. In this context the word "goods" is used in its broadest sense to include all merchandise. The systematic detail is such that virtually all goods are classifiable by application of GRI 1, that is, according to the terms of the Headings and any relative Section or Chapter Notes. Chapter 37, HTSUSA, provides for photographic or cinematographic goods. Note 2 to this chapter states that in this chapter the word "photographic" relates to a process which permits the formation of visible images directly or indirectly by the action of light or other forms of radiation on sensitive surfaces. The merchandise at issue clearly is within the coverage of this chapter. The primary consideration is which subheading most accurately describes the merchandise. The inquirer states that the proper classification for the products at issue is within subheading 3707.10.00, HTSUSA, which provides for chemical preparations for photographic uses: sensitized emulsions. It is Customs position that photographic emulsions and the photoresistive plastic solutions at issue are clearly different products, and that the proper classification of the merchandise at issue is subheading 3707.90.30, HTSUSA, which provides for chemical preparations for photographic uses: other. Hawley's Condensed Chemical Dictionary, 11th Edition, defines solutions as uniformly dispersed mixtures at the molecular level, of one or more substance (the solute) in one or more other substances (the solvent). The proportion of substances (solute) in a solution depends on their limits of solution. The solubility of one substance in another is the maximum amount that can be dissolved at a given temperature and pressure. In other words, the photoresists are mixtures of three ingredients, the plastic or rubber, the sensitizer, and the solvent all in solution at a fixed ratio to each other. In an emulsion, the solute is in suspension, not in solution. The solute is usually held in suspension by the use of emulsifiers or in the case of the silver halide emulsion, by the viscosity of the gelatin. The Explanatory Notes constitute the official interpretation of the statute at the international level. The position of Customs is further supported by the Explanatory Notes to Chapter 37, which clearly differentiate between products which are comprised of emulsions and those products which are not coated with an emulsion. The Explanatory notes state: The photographic plates, film, paper, paperboard and textiles of Chapter 37 are those with one or more layers of any emulsion sensitive to light or other forms of radiation (e.g., infra-red, ultra-violet, X- ray, gamma-ray or other radioactivity), whether for reproduction in monochrome or colour. Certain plates are, however, not coated with an emulsion but consist wholly or essentially of photosensitive plastics which may be affixed to a support. (emphasis added). This differentiation is further indicated by the structure of subheading 3707, HTSUSA, which allows for two a differentiation between products of emulsions and other such products. The subheading is as follows: 3707 Chemical preparations for photographic uses (other than varnishes, glues, adhesives and similar preparations); . . . 3707.10 Sensitized emulsions . . . . . . . 3707.90 Other . . . . . . . . . . . . . . . 3707.90.30 Chemical preparations for photographic uses . . . . Clearly the statute provides for both -- products which contain a layer of emulsions and those which do not. The subject photoresists are photosensitive plastics dissolved in an organic solvent, similar to the type of material that the Explanatory Notes specifically says is not an emulsion.


HQ 086199 May 2, 1990 CLA-2 CO:R:C:G 086199 JGH CATEGORY: Classification TARIFF: 3707.90.3000 Mr. James B. Clawson International Business-Government Counsellors, Inc. 818 Connecticut Avenue, N.W. 12th Floor Washington, D.C. 20006 RE: Xerox Process Toners and Developers Dear Mr. Clawson: We have received your correspondence dated December 22, 1989, requesting reconsideration of Headquarters Ruling Letter (HRL) 084572. We have reviewed the facts of the case and have determined that HRL 084572 represents the proper classification of the subject toners and developers. HRL 084572 provided for the classification of Xerographic process toners and developers under the Harmonized Tariff Schedule of the United States (HTSUS). The facts and analysis of the case are set out at length in HRL 084572, in an original submission from Xerox Corporation dated February 2, 1988, and in you letter of December 22, 1989. Further, our response to the issues you raised in your submission dated December 22, 1990, is set forth below. We agree with your statement that "the term products" as used in heading 3707 encompasses any substance, whether element, compound, mixture . . . which is used to perform one of the photographic functions noted in the Explanatory Notes." In fact, in HRL 084572, we specifically stated that "'products' as used herein [the Explanatory Notes] refer both to substances described as single substances, or (emphasis added) . . . preparations obtained by mixing or compounding two or more substances for photographic use." The Explanatory Notes to heading 3707, HTSUS, state that this heading covers products of a kind used directly in the production of photographic images. Such products include: (1) Emulsions . . . . (2) Developers to render latent photographic images visible (e.g., hydroquinone, catechol . . .). (3) Fixers . . . (e.g., sodium thiosulphate (hypo), sodium metabisulphite . . .). (4) Intensifiers and reducers . . . (e.g., potassium dichromate, mercuric chloride . . . ). (5) Toners . . . (e.g., sodium sulphide). * * * All the products cited above fall within the heading only when they are: (A) Single substances which are: (i) Put up in measured portions that is uniformly divided into the quantities in which they will be used . . . ; or (ii) In packings for retail sale and put up with any indication that they are ready for use in photography. . . . Single substances put up other than as above, are classified according to their nature (e.g., as chemical products in Chapter 28 or 29 . . . . or (B) Preparations obtained by mixing or compounding together two or more substances for photographic use. Such preparation remain within the heading whether put up in bulk or small quantities, and whether or not presented for retail sale. In your submission you interpret the above language to mean that a "toner or developer would be classified under HTS heading 3707, if specifically packaged or put up as specified in (A) above. Mixtures of two or more "substances for photographic use" (e.g. a combination of developer-fixer) would fall within the heading pursuant to (B), even if imported in bulk." We agree with this interpretation with regard to (A) to the extent that the developer or toner or any other of the above products is only a chemical compound, and not a chemical compound mixed with other substances (including other chemical compounbds), for photographic use and put up pursuant to heading 37.07, HTSUS. It is clear that the products of (A) above are single chemical compounds. This is supported by the above exemplars of the products included under 37.07, HTSUS. For instance, the exemplars for developers include hydroquinone, catechol, and not hydroquinone or catechol mixed with other substances. Stated differently, the products of (A) are not a mixture of a chemical compound and other substances, as is the composition of the toners and developers under consideration. Rather, they are single chemical compounds which would be classifiable in Chapter 28 or 29, but because they are specifically put up for photographic use pursuant to heading 3707, HTSUS, they are classified within this heading. In contrast, the facts submitted in HRL 084572 clearly state that the subject toners are composed of chemical compounds and other substances, including other chemical compounds. Thus, they are preparations obtained by mixing or compounding together two or more substances for photographic use. Such a product is clearly and specifically described in (B) above. You also claim that mixing the toner and developer is required before there can be a photographic use. Further, you assert that this fact was not stated in HRL 084572. This fact was considered in determining our position in HRL 084572, and has been reconsidered in the instant case. However, this fact is not in dispute. The mixing of the compounds, products, elements or substances for photographic use is not the issue in the instant case. The issue in the instant case is whether the subject products are unmixed or single substances for purposes of heading 37.07, HTSUS As we discussed in HRL 084572, and again in the instant case, the subject toners are not unmixed or single products and are properly classifiable in subheading 3707.90.30, HTSUS, dutiable at a rate of 8.5 percent ad valorem. Accordingly HRL 084572 is affirmed. Sincerely, Jerry Laderberg Acting Director Commercial Rulings Division


The merchandise consists of the General Instrument series KBPC6 Bridge Rectifier Diodes (BRD's). BRD's are comprised of four discrete rectifier diodes connected into a bridge configuration, some with mountings, housings and integral cooling attachments. The articles have four terminals and an asymmetrical voltage-current characteristic used for the purpose of rectification. All the series KBPC6 BRD's are used for the function of converting alternating current to direct current.

HQ Ruling 085540 (December 18, 1989) determined that BRD's were classified as static converters in Heading 8504. The importer's request for reconsideration suggests that if the BRD's do not meet the Heading 8541 description for "diodes", then they should be classified in Heading 8541 as "similar semiconductor devices". The BRD's under consideration are not classifiable as Heading 8541 "similar semiconductor devices". The Explanatory Notes to Heading 8541 provide that "similar semiconductor devices" include thyristors, triacs, diacs, varactors, field effect devices and Gunn effect devices. This list is illustrative and the "similar semiconductor devices" listed appear to be discrete devices and are not assemblies of devices designed to perform a principal function which is specifically described by another heading of the HTSUSA. A BRD's individual diodes, if classified separately, might meet the Chapter 85 Note 5(A) definition for diodes and be classified in Heading 8541; however, BRD assemblies are articles designed to perform a principal function of rectifying alternating current to direct current, a function specifically described by another Heading of the HTSUSA, and do not fall in Heading 8541. The BRD's under consideration are described by Heading 8504 as static converters. The Explanatory Notes to Heading 8504, p. 1338, provide that static converters are apparatus used to convert electrical energy in order to adapt it for further use. An assembly of diodes in a bridge configuration with four terminals for the specific use of rectification is an apparatus described as an electrical static converter. The BRD's are less sophisticated than other converters described in the Explanatory Notes to Heading 8504 in that they do not incorporate transformers, induction coils, etc.; nevertheless, they are described by Heading 8504 and fall in subheading 8504.40.00, HTSUSA.


The merchandise is described by ABB as "thyristor modules". HQ Ruling 085027 held that the thyristor modules were classified as static converters in 8504.40.00, HTSUSA. The modules are assemblies of electrical and mechanical devices and are approximately 4' long, 3' wide and 1' high. Each module consists of six thyristors, firing circuitry, voltage divider circuitry and cooling equipment. The components are assembled in a frame of epoxy resin and aluminum. The modules are used as parts of high voltage direct current (HVDC) power conversion stations. Each of the six thyristors within a module consists of four alternative layers of doped silicon. The silicon layers are mounted in ceramic or metal casings in the form of discs approximately 6" to 8" in diameter. The voltage divider circuitry consists of capacitors and resistors, and functions to ensure that there is uniform voltage distribution across the six thyristors. The diagram of a thyristor module submitted with the October 17, 1989 submission shows a total of at least 28 capacitors and resistors within each module. The firing circuitry facilitates the triggering pulses for the thyristors. Each of the six thyristors are fired simultaneously. The January 3, 1989 ruling request, p. 4, states that "ABB's thyristors are optically activated by use of a light signal propagated through fiber optic cables. During a typical firing sequence, the triggering pulse lasts only a few milliseconds." The cooling equipment consists of seven heatsinks which are situated between the thyristors and at each end of the thyristor "column". The heatsinks are interconnected by cooling water tubing.

Reconsideration Of HQ 085027 (January 31

High Voltage Direct Current (HVDC) Power Conversion Stations

Static converters and parts thereof are described by Heading 8504. Diodes, transistors and similar semiconductor devices are described by Heading 8541. ABB argues that the modules cannot be classified in Heading 8504 as "parts" of static converters because they are described and classified as semiconductor devices in Heading 8541. ABB cites Chapter 85 Note 2, which provides in pertinent part that Heading 8504 does not apply to goods described in Heading 8541. ABB also cites Section XVI Note 2(a) and the general Explanatory Notes to Section XVI. Section XVI Note 2(a) in pertinent part states that parts which are goods included in any of the headings of chapters 84 or 85 are classified in their respective headings; the General Explanatory Notes to Section XVI, p. 1131, provide in pertinent part that articles, including "diodes, transistors, etc., of heading 85.41", which constitute an article covered by a heading of Section XVI are classified in their own appropriate heading. ABB submits that the thyristor modules are described by Heading 8541 as "similar semiconductor devices". The Explanatory Notes to Heading 8541, p. 1397, provide: Similar semiconductor devices. The "similar" devices referred to here are semiconductor devices whose operation depends on variations in resistivity in the application of an electric field. They include: (1) Thyristors, consisting of four conductivity regions in semiconducting materials (three or more p n junctions) through which a direct current passes in a predetermined direction when a control pulse initiates conductivity. They are used as controlled rectifiers, as switches or as amplifiers and function as two interlocking, complementary transistors with a common collector/base junction. The Explanatory Notes to Heading 8541 also provide that the four conductivity regions of semiconducting material can be assembled with certain types of articles used to mount the semiconducting material. The Explanatory Notes, p. 1398 provide: The devices described above fall in this heading whether presented mounted, that is to say with their terminals or leads or packaged (components), unmounted (elements) or even in the form of undiced discs (wafers). Each of the six individual thyristors within a module appear to be described as Heading 8541 similar semiconductor devices. They consist of four conductivity regions in semiconducting silicon material mounted in a metal or ceramic casing. The operation of the individual thyristors depends on variations in resistivity in the application of an electric field, and the definition of Heading 8504 semiconductors provided in Chapter 85 Note 5(A) is thus satisfied as to the individual thyristors. If the merchandise under consideration consisted of just thyristors, it would apparently be classified in Heading 8541. However, the merchandise at issue is not thyristors. The merchandise consists of thyristor modules. The thyristors within a module are only one type of device in a complex assembly comprised of many types of devices. The firing circuitry, voltage divider circuitry and cooling equipment are not "semiconductor" devices and are not mere mountings or packaging for semiconductor devices. The firing circuitry, voltage divider circuitry and cooling equipment are essential to the function of the thyristor modules and are assembled together with the thyristors for the specific purpose of working in a HVDC power conversion station. The thyristor modules are only partly described by Heading 8541, but are fully described by Heading 8504 which covers static converters and parts thereof. The Explanatory Notes to Heading 8504, p. 1338, provide that Heading 8504 semiconductor converters "...consist of a semiconductor as the converting element and various other devices (e.g., coolers, tape conductors, drives, regulators, control circuits) (emphasis added). The Explanatory Notes further provide at p. 1338, that Heading 8504 semiconductor converters include "semiconductor rectifiers using, as a converting element, a device containing silicon or germanium crystals (e.g., diode, thyristor, transistor)" (emphasis added). The thyristor modules under consideration contain a semiconductor as the converting element (thyristor) and various other devices (cooling equipment, firing circuitry, voltage divider circuitry), assembled for use as part of a Heading 8541 converter. The thyristor modules do not contain all the devices needed to form complete Heading 8504 converters. They do, however, contain enough devices to be identified and described as articles solely or principally used as parts of Heading 8504 static converters. ABB submits the following additional arguments in support of the classification of the thyristor modules in Heading 8541: (1), the Explanatory Notes to the Combined Nomenclature of the European Community support the classification in Heading 8541; (2), the modules are analogous to certain transistor modules classified in Heading 8541 in two HQ Rulings; (3), the modules are classified in Heading 8541 as composite machines pursuant to Section XVI Note 3; (4), the modules are classified in Heading 8541 as functional units pursuant to Section XVI Note 4; (5), if the modules are not classified as thyristors in subheading 8541.30.00, then they are classified as other semiconductor devices in subheading 8541.50.00; (6), the Explanatory Notes to Heading 8541 regarding piezo-electric crystals support the classification of the thyristor modules in Heading 8541. ABB cites the Explanatory Notes to Heading 8504 of the Combined Nomenclature of the European Community. These Notes are cited in support of the argument that the EEC would exclude the thyristor modules from Heading 8504 because they are not combined with a transformer or resistor. However, the thyristor modules do combine thyristors with the resistors in the voltage divider circuitry. Further, the EEC Explanatory Notes (1988 and 1989 Editions), merely provide that multiple silicon elements are not included in Heading 8504 "...provided they are not combined with another electrical element such as a transformer or resistor" (emphasis added). In addition to the voltage divider circuitry, the silicon elements in the thyristor modules are combined with the electrical elements of the firing circuitry. Finally, the EEC Explanatory Notes to Heading 8504 appear to provide that Heading 8541 articles may be fitted with a cooling device, but it has not been established that the cooling device may be as substantial as heatsinks interconnected by cooling water tubing. HQ Rulings 084659 (August 25, 1989) and 084660 (September 7, 1989) are cited in ABB's Request For Reconsideration in support of the argument that the thyristor modules are classified in Heading 8541. These two rulings classified transistor modules consisting of multiple transistor diodes in Heading 8541 as transistors. ABB highlights the similarities between the transistor and thyristor modules which both incorporate multiple semiconductor elements. However, ABB does not address the substantial differences between the modules. Unlike the transistor modules, the thyristor modules incorporate firing circuitry which facilitates the triggering pulses for the semiconductor devices. The voltage divider circuitry of the thyristor modules is not analogous to whatever resistors may be present in the transistor modules. Transistors and thyristors are different types of semiconductors and are described differently in the Explanatory Notes to Heading 8541. The transistor modules meet the common meaning of "transistor" and the description of transistors in the Explanatory Notes; the thyristor modules do not meet the common meaning of "thyristor" and the description of thyristors in the Explanatory Notes. Unlike the transistor modules, the thyristor modules are designed for the specific purpose of functioning as part of a Heading 8541 static converter. ABB also argues that the thyristor modules are classified in Heading 8541 as Section XVI Note 3 "composite machines". ABB quotes and discusses certain portions of Section XVI Note 3, but does not address the first five words of Note 3: "Unless the context otherwise requires" (emphasis added). The context requires that the thyristor modules be classified pursuant to a Section XVI Note other than Note 3. The modules are parts of machines and Section XVI Note 2 provides specific classification rules for parts of machines. The modules are not any of the goods included in any of the headings of Chapters 84 or 85 and thus they are not classified pursuant to Note 2(a). Instead, the modules are parts suitable for use solely or principally with static converters and are classified as parts in Heading 8504 pursuant to Section XVI Note 2(b). Further, the thyristor modules are not similar to the exemplars of "composite machines" provided in the General Explanatory Notes to Section XVI, p. 1133 (e.g., printing machine, box making machine, industrial furnace, cigarette making machine); unlike the thyristor modules, the exemplars are identifiable as essentially complete machines and are not identifiable merely as parts of machines. ABB cites HQ Ruling 085577 (January 10, 1990) in support of the composite machine argument. HQ 085577 found that an audio rack system comprised of an amplifier, tuner and cassette deck was not a Section XVI composite machine because the components were not sufficiently "fitted together to form a whole". ABB's argument that the thyristor modules are "fitted together" does not establish that the modules are composite machines. The thyristor modules are "parts" classified pursuant to Section XVI Note 2, and are not classified pursuant to Section XVI Note 3 like the General Explanatory Note exemplars. It has not been established that a thyristor module, which is merely a part, is considered to be a "whole" pursuant to Section XVI Note 3. Further, ABB's attempt in its July 13, 1990 submission to directly apply the criteria for a GRI 3(b) composite good to the classification of a Section XVI composite machine is unsupported; GRI 3(b) composite goods are classified according to GRI 3, whereas Section XVI composite goods are provided for in section notes and are classified according to GRI 1. ABB argues that the thyristor modules are classified in Heading 8541 as Section XVI Note 4 "functional units". Section XVI Note 4 provides that the components of functional units "...contribute together to a clearly defined function covered by one of the headings in chapter 84 or chapter 85..." (emphasis added). The thyristor modules do not satisfy the requirements of Section XVI Note 4. Although the function of the individual thyristors within a module may be described by Heading 8541, the individual thyristors are incorporated in a complex assembly with firing circuitry, voltage divider circuitry and certain cooling equipment. Heading 8541 clearly does not describe the function of these other devices, and nothing in Heading 8541 suggests that it was intended to cover the complex assembly under consideration. ABB argues that the modules function like a single "semiconductor gate". However, Heading 8541 describes "semiconductor devices" and only the thyristors within the thyristor modules are semiconductor devices. The thyristor modules function as they are intended, i.e., as assemblies of six semiconductor devices combined with other devices for the sole function of working in a HVDC power conversion station. If there is a heading which describes the function of the modules, it is Heading 8504 which describes parts of static converters. The modules, however, are merely "parts" and are classified according to Section XVI Note 2, not Section XVI Note 4. ABB cites HQ Ruling 086851 (April 9, 1990) in support of the functional unit argument. However, the thyristor modules are not analogous to the functional units under consideration in HQ 086851, which were essentially complete units and had clearly defined functions covered by a particular heading (e.g., automatic data processing machines, Heading 8471; printers, Heading 8471; chromatographic analysis equipment, Heading 9027). Further, the thyristor modules are mere parts and are not similar to the exemplars of functional units provided in the General Explanatory Notes to Section XVI, pp. 1133-1134. ABB argues that if the thyristor modules are not classifiable as "thyristors" in subheading 8541.30.00, then they are classified as "other semiconductor devices" in subheading 8541.50.00. The thyristor modules are not classified as "other semiconductor devices". The semiconductor devices within the modules are thyristors, not some other semiconductor device. In any event, only part of the thyristor modules consist of any type of semiconductor device described by Heading 8541. The modules incorporate semiconductor devices (i.e., thyristors), and non- semiconductor devices (i.e., firing circuitry, voltage divider circuitry, cooling equipment). They are only partly described by Heading 8541, but are fully described as parts of Heading 8504 static converters consisting of semiconductor elements and certain other devices. ABB argues that the Explanatory Notes to Heading 8541 regarding mounted piezo-electric crystals support the classification of the thyristor modules in Heading 8541. The Explanatory Notes, p. 1399, provide: If, however, because of the addition of other components, the complete article (mounting plus crystal) can no longer be regarded as merely a mounted crystal but has become identifiable as a specific part of a machine or appliance, the assembly is classified as a part of the machine or appliance in question; ABB argues that because similar language is not included in the Explanatory Notes for "similar semiconductor devices", the principle embodied in the language was not intended to apply to "similar semiconductor devices". This is simply not the case. This Explanatory Note language illustrates Section XVI Note 2, which except for some inapplicable headings, applies to Section XVI "parts" including thyristor modules. The Explanatory Note language and Section XVI Note 2 require that mounted piezo- electric crystals which have been assembled with other components and are thus no longer mere mounted crystals, are not classified as mounted crystals in Heading 8541; instead, the articles are classified as parts of the machine or appliance in question pursuant to Section XVI Note 2(b). Similarly, Heading 8541 similar semiconductor devices (e.g., thyristors), which have been assembled with other components (e.g., firing circuitry, voltage divider circuitry, cooling equipment) and can no longer be regarded as mere semiconductor devices, are classified as a part of the machine or appliance in question (e.g., part of Heading 8504 static converter). The thyristor modules are not described as Heading 8541 similar semiconductor devices. They are described by Heading 8504 and are classified as parts of static converters in 8504.90.00, HTSUSA.


The products under consideration are positive photoresist and negative photoresist. There are three separately identified products: OMR-83 Negative Photoresist OFPR-800 Positive Photoresist TSMR-8800 Positive Photoresist In its September 20, 1989, request for classification rulings, the importer describes OMR-83 negative photoresist as consisting of "cyclized rubber and sensitive...dissolved in xylene at a fixed ratio." In this same request, OFPR-800 positive photoresist and TSMR-8800 positive photoresist are described as consisting of "Novolak resin and sensitizer...dissolved in EGA (ethylene glycol monoethyl ether acetate) at a fixed ratio." In its October 1990, request for reconsideration, the importer describes OMR-83 negative photoresist as a "mixture of xylene, cyclized rubber binder and bisazide photosensitive compound." In this same request, OFPR-800 positive photoresist and TSMR-8800 positive photoresist are described as "a mixture of Ethylene Glycol Monoethyl Ester Acetate (EGA), novolak resin binder and diazo quinone photosensitive compound. Photoresist is a light-sensitive material that is used in the manufacture of semiconductor chips or integrated circuits. During the manufacturing process, photoresist is applied to a wafer of silicon that is first insulated with an oxide film. Through further processing, the wafer is eventually turned into a semiconductor chip or integrated circuit. A proper understanding of photoresist cannot be had without knowledge of what constitutes a "solvent" and "solution" and "emulsion." A "solution" is a substance capable of dissolving another substance (solute) to form a uniformly dispersed mixture ("solution") at the molecular or ionic size level. See Hawley's Condensed Chemical Dictionary 1080 (1987). On the other hand, an "emulsion" is a stable mixture of two or more immiscible liquids held in suspension by small percentages of substances. Id. at 460. ISSUES (1) What is the proper tariff classification under the HTSUSA of positive photoresist? (2) What is the proper tariff classification under the HTSUSA of negative photoresist?

Reconsideration of Headquarters Ruling Letter (HRL) 085914

Merchandise imported into the United States is classified under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). The tariff classification of merchandise under the HTSUSA is governed by the principles set forth in the General Rules of Interpretation (GRIs) and, in the absence of special language or context which otherwise requires, by the Additional U.S. Rules of Interpretation. The GRIs and the Additional U.S. Rules of Interpretation are part of the HTSUSA and are to be considered statutory provisions of law for all purposes. See Sections 1204(a) and 1204(c) of the Omnibus Trade and Competitiveness Act of 1988 (19 U.S.C. 1204(a) and 1204(c)). GRI 1 requires that classification be determined first according to the terms of the headings of the tariff schedule (i.e., (1) merchandise is to be classified under the 4-digit heading that most specifically describes the merchandise; (2) only 4-digit headings are comparable; and (3) merchandise must first satisfy the provisions of a 4-digit heading before consideration is given to classification under a subheading within this 4-digit heading) and any relative section or chapter notes and, provided such headings or notes do not otherwise require, then according to the other GRIs. GRI 6 prescribes that, for legal purposes, GRIs 1 to 5 shall govern, mutatis mutandis, classification at subheading levels within the same heading. Therefore, merchandise is to be classified at equal subheading levels (i.e., at the same digit level) within the same 4-digit heading under the subheading that most specifically describes or identifies the merchandise. The Explanatory Notes to the Harmonized Commodity Description and Coding System (hereinafter "Harmonized System") represent the official interpretation of the Customs Cooperation Council on the scope of each heading. See H.R. Conf. Rep. No. 100-576, 100th Cong., 2d Sess. 549 (1988); 23 Customs Bulletin No. 36, 3 (T.D. 89-90, September 6, 1989), 59 F.R. 35127 (August 23, 1989). Although not binding on the contracting parties to the Harmonized System Convention or considered to be dispositive in the interpretation of the Harmonized System, the Explanatory Notes should be consulted on the proper scope of the Harmonized System. Id. A review of the schedule reveals that the products may be classified in chapter 37. This chapter covers "photographic or cinematographic goods." Of special significance to the instant classification analysis is note 2 to chapter 37. This note states that: In this chapter the word "photographic" relates to a process which permits the formation of visible images directly or indirectly by the action of light or other forms of radiation on sensitive forms of radiation on sensitive surfaces. See Note 2 to Chapter 37 to the HTSUSA. As indicated above, photoresist is a light-sensitive material. Therefore, classification in chapter 37 would be appropriate under a heading providing for such a "photographic" material. In chapter 37, heading 3707 provides for, among other things, "chemical preparations for photographic uses (other than varnishes, glues, adhesives and similar preparations)." Photoresist is a chemical preparation and, as discussed above, it meets the definition of "photographic" as set forth above in note 2 to chapter 37. Therefore, photoresist is most specifically described by the article description "chemical preparations for photographic uses" as set forth in heading 3707. Thus, pursuant to GRI 1, photoresist is properly classified under this heading. Photoresist has been determined to be properly classified under heading 3707. Consideration now must be given to the proper subheading under heading 3707 in which to classify photoresist. In heading 3707, the competing 8-digit subheadings are 3707.10.00 which provides for "sensitized emulsions" and 3707.90.30 which provides for "other chemical preparations for photographic uses" (i.e., chemical preparations not eo nomine or specifically provided for in heading 3707 but which are nonetheless properly classified under this heading). Therefore, pursuant to GRIs 1 and 6, if photoresist is not determined to be properly classified as "sensitized emulsions" under subheading 3707.10.00 then it must consequently be classified as "other chemical preparations for photographic uses" under subheading 3703.90.30. In order to determine whether photoresist is properly classified as "sensitized emulsions," one must quite logically attempt to ascertain what constitutes a "sensitized emulsion" for purposes of classification under subheading 3707.10.00. Guidance concerning this article description may be found in the Explanatory Notes to heading 3707. These notes, however, refer the reader to the general notes to the Explanatory Notes to chapter 37 concerning the term "emulsion" (i.e., "Emulsions (see the General Explanatory Notes to Chapter [37]"). The general notes to the Explanatory Notes to chapter 37 state, in part, that: The photographic plates, film, paper, paperboard and textiles of Chapter 37 are those with one or more layers of any emulsion sensitive to light or other forms of radiation (e.g., infra-red, ultra-violent, X-ray, gamma-ray or other radioactivity), whether for reproduction in monochrome or colour. Certain plates are, however, not coated with an emulsion but consist wholly or essentially of photosensitive plastics which may be affixed to a support. The most common emulsions are based on silver halides (silver bromide, silver bromide-iodide, etc.) or on salts of other precious metals, but certain other materials may be used, e.g., potassium ferricyanide or other iron compounds for blue-prints, potassium or ammonium dichromate for photomechanical engraving, diazonium salts for diazo emulsions, etc. See General Notes to the Explanatory Notes to Chapter 37 to the Harmonized Commodity Description and Coding System. A review of the above-listed general notes shows that the discussion of "emulsions" is strictly to be construed as this material is related to or as applied to "photographic plates, film, paper, paperboard and textiles of Chapter 37." Therefore, for these notes to be relevant to the instant classification analysis, it must be shown that the objects to which photoresist is applied (i.e., an oxide film on a wafer of silicon) is to be considered the same objects (in both composition and use) as discussed in this note (i.e., "photographic plates, film, paper, paperboard and textiles of Chapter 37"). The oxide film on a wafer of silicon on which photoresist is applied as part of the manufacturing process of semiconductor chips or integrated circuits is certainly not to be considered "paper, paperboard and textiles of Chapter 37." For the above notes to have any relevance to the instant classification analysis, then, it must be shown that the oxide film on a wafer of silicon is a "photographic plate and film" as contemplated by these notes. A review of chapter 37 reveals that heading 3701 provides for, among other things, "photographic plates and film in the flat, sensitized, unexposed, of any material other than paper, paperboard or textiles." The Explanatory Notes to this heading may provide guidance as to what constitutes "photographic plates and film" as discussed in the general notes to the Explanatory Notes to chapter 37. The Explanatory Notes to heading 3701 state, in pertinent part, that: This heading covers...photographic plates and film in the flat, of any material other than paper, paperboard or textiles. Such plates and film in the flat (i.e., not in rolls), including film up in disc form, are unexposed and are generally coated with a sensitized photographic emulsion. These may be made of any material except paper (e.g., paper "plates" used to produce negatives), paperboard or textiles (heading 37.03). The materials commonly used are glass and cellulose acetate, polyethylene terphthalate or other plastics (for film packs or cut films), and metal or stone (for photomechanical processes). Certain plates, which when exposed and processed will be used for printing, are not coated with an emulsion but consist wholly or essentially of photosensitive plastics. They may be affixed to a support of metal or other material. Some of these plates must have their degree of sensitivity enhanced prior to exposure. These goods are put to many uses such as: (1) Plates, cut film and film packs for amateur or professional use. (2) X-ray plates and flat film including those for dental radiography. These goods are generally sensitized on both sides. (3) Photomechanical process plates of the type used for photoengraving, photolithography, etc. (4) Special plates and film for use in thermography, microphotography, photomicrography, astronomy, cosmic ray photography, aerial photography, etc. See Explanatory Notes to Heading 3701 to the Harmonized Commodity Description and Coding System. A review of these notes find no indication (either explicit or implicit) that the term "emulsion" as found therein covers photoresist. All of the "photographic plates and film" discussed in these notes are for use in creating visible images for viewing (e.g., photographic pictures) or for printing (e.g., printing plates). On the other hand, the oxide film on a silicon wafer on which photoresist is applied is used to produce a semiconductor chip or integrated circuit used for the distinct purpose of conducting electricity. Clearly, then, the terminology "photographic plates and film" as set forth in the general notes to the Explanatory Notes to chapter 37 does not cover the oxide film on a silicon wafer used in the manufacture of semiconductor chips or integrated circuits. Accordingly, the discussion of the term "emulsion" as set forth in these same notes has no application or relevance to photoresist. Therefore, the general notes to the Explanatory Notes to chapter 37 are inapplicable and irrelevant to the instant classification analysis of photoresist. Photoresist has been found not to be an "emulsion" as this term is used and discussed in the Explanatory Notes. Therefore, consideration must now be given to other possible sources dealing with the issue of whether photoresist is considered chemically, commercially or commonly to be an "emulsion." In support of its position that photoresist is an emulsion, the importer submits as exhibits various sections and articles (and parts thereof) from various publications. In some places in this material, the term "emulsion" is used in a loose manner in junction with the term "photoresist." Of special significance to the instant classification analysis, however, is that in a chapter from a book entitled Photoresists: Materials and Process the term "emulsion" is never used either in regard to photoresists or otherwise. In fact, in this chapter, photoresist is described as a "solution." See Exhibit 6 to October 1990 Request for Reconsideration, p. 13 of chapter 1 ("The second phase of the dichromate era in the evolution of photoresists technology was the introduction of synthetic photosensitive polymers...These solutions had some of the expected advantages over their natural counter parts with regard to consistency and shelf life [emphasis added]."). In product literature submitted by the importer at a June 15, 1990 conference, in various places where photoresist products are discussed, the term "emulsion" is never used. In a section in this product literature entitled "Printed Circuit Board Photoresists and Specialty Circuits," however, a photoresist product is described as a "solvent" (i.e., "In 1962, we developed TPR, a solvent photoresist that started a whole new line for us, and since then we have provided industry [sic] with an extensive line of chemical-resistant, non chrome-water soluble photoresists [emphasis added]."). A review of the scientific literature clearly shows that liquid photoresist is chemically and commercially and commonly considered and understood to be a "solution" rather than an "emulsion." See 17 Encyclopedia of Chemical Technology 681, 705 (1980) ("Photoresist polymer compositions must fulfill a number of physical-property-dependent requirements under practical working conditions. The polymers must form homogeneous solutions in ecologically acceptable solvents...[and]...be characterized by good solution stability for storage...[Moreover,] [l]iquid-resist coverage depends on the concentration of solids dissolved in the resist solvent [emphasis added]"); Printed Circuits Handbook 11.8 (1982) (A characteristic of liquid photoresist is that it is solvent based.). In various dictionary definitions, the term "photoresist" is neither defined as nor referred to as an "emulsion." See The Illustrated Dictionary of Microcomputers 287 (1990) (Photoresist is a "substance that resists the erosion properties of an etchant when exposed to intense light...[and]..is usually an organic material that polymerizes on exposure to light...."); Webster's Ninth New Collegiate Dictionary 886 (1989) (Photoresist is "a photosensitive resist...."); The Random House Dictionary of the English Language 1459 (1987) (Photoresist is "a photosensitive liquid polymer...."); Vol. III The Compact Edition of the Oxford English Dictionary 767 (1987) (Photoresist is "[a] photosensitive resist which when exposed to (usu. ultraviolet) light loses either its resistance or its susceptibility to attach an etchant or solvent."); Dictionary of Information Technology 257 (1986) (Photoresist: "Pertaining to photosensitive materials that react to light by hardening."); Computer Dictionary 348 (1985) (Photoresist is a "liquid that, when spread in a thin film, and dried, quickly hardens into a tough plastic substance when struck by ultraviolet light."); Barnes & Noble Thesaurus of Computer Science 138 (1984) (Photoresist is "a material which is photosensitive and resistant to an etching material."). In light of the above, one can only conclude that photoresist is not properly classified as "sensitized emulsions" under subheading 3707.10.00. Consequently, as discussed above and pursuant to GRIs 1 and 6, photoresist can only be classified under subheading 3707.90.30 as "other chemical preparations for photographic uses." Finally, in a June 12, 1991, submission, the importer cites a statistically annotated tariff-rate line as "authority" for its argument that photoresist is an emulsion. This is entirely incorrect. First, tariff-rate lines are annotated by the addition of 2-digit statistical suffixes to 8-digit subheadings merely to permit the collection of trade data on narrower classes of merchandise. See Committee on Ways and Means of the U.S. House of Representatives, Overview and Compilation of U.S. Trade Statutes (WMPC:101-14) 5 (1989). These statistical "break outs" are not part of the legal text of the HTSUSA. See Sections 1204(a) and 1204(c) of the Omnibus Trade and Competitiveness Act of 1988 (19 U.S.C. 1204(a) and 1204(c)). Therefore, a statistical "break out" located in one chapter most certainly cannot act as authority for the classification of merchandise classified in a completely different chapter in the HTSUSA. Second, as has been clearly shown above, photoresist is not chemically, commercially or commonly considered or understood to be an "emulsion."


KLA Wafer Defect Review Station; Stereoscopic Optical Microscope; Robot Arm; Color RGB Camera; Color Monitor; Data Processing Machine; Software


Computer parts; subheading 8473.30.40; heading 8471;Explanatory Notes 84.71; General Rule of Interpretation 2.

HQ 087695 March 6, 1991 CLA-2 CO:R:C:G 087695 AJS CATEGORY: Classification TARIFF NO.: 8473.30.40 Mr. Michael Ikeuchi Import/Export Specialist Stardent Computer Inc. 880 West Maude Avenue Sunnyvale, CA 94086 RE: Computer parts; subheading 8473.30.40; heading 8471; Explanatory Notes 84.71; General Rule of Interpretation 2. Dear Mr. Ikeuchi: Your letter of July 23, 1990, requesting a tariff classification for certain components of the "stiletto" desk top computer system has been forwarded to this office for reply. FACTS: The merchandise at issue is an incomplete main printed circuit board (motherboard) which is inserted into the processing unit of the stiletto. The MIPS (million instructions per second) R3000 central processing unit (CPU), MIPS R 3010 floating point co-processor, IC (integrated circuit) gate array, and two EPROM (erasable programmable read only memory) chips will be incorporated onto the motherboard after importation. As imported, the board also has no storage, input/output or power supply capabilities. ISSUE: Whether the subject board is properly classifiable within heading 8471, Harmonized Tariff Schedule of the United States (HTSUSA), which provides for automatic data processing machines and units thereof; or classifiable within heading 8473, HTSUSA, which provides for parts and accessories suitable for use solely or principally with the machines of headings 8469 to 8472. LAW AND ANALYSIS: Heading 8471, HTSUSA, provides for automatic data processing (ADP) machines. ADP machines are machines which, by logically interrelated operations performed in accordance with pre- established instructions (program), furnish data which can be used as such or, in some cases, serve in turn as data for other data processing operations. Explanatory Note (EN) 84.71(I). The subject article is a incomplete printed circuit board which does not include the CPU, EPROMS, IC gate array and co-processor chips. As such, it is not capable of performing the logic, control and arithmetical functions necessary for data processing. Accordingly, the subject board does not satisfy the description of an ADP machine. Heading 8471, HTSUSA, also provides for units of ADPs. A unit of an ADP machine must satisfy the following conditions: (a) It is connectable to the central processing unit either directly or through one or more other units; and (b) It is specifically designed as part of such a system. It cannot be considered as such unless, in particular, it is capable of accepting or delivering data in a form (code or signals) which can be used by the system. (This last condition does not apply to power supply units which, although specifically designed as parts of data processing systems, do not use the coded form.) EN 84.71(A). The subject board does not satisfy these conditions. It is not capable of accepting or delivering data. It is also not capable of performing storage, power, input/output or other ADP functions. Accordingly, the subject board does not satisfy the description of a unit of an ADP machine. General Rule of Interpretation 2 states that any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. In reference to GRI 2(a), Section XVI states that throughout this Section any reference to a machine or apparatus covers not only the complete machine, but also an incomplete machine (i.e., an assembly of parts so far advanced that it already has the main essential features of the complete machine). Explanatory Note (EN) (IV). The subject board does not satisfy the description of an incomplete or unfinished article. As presented, the board does not have the essential character of either an ADP machine because it lacks the essential chips required for data processing. The board also does not have the essential character of any unit of an ADP because it has no storage, input/output, power supply or other data processing capabilities. Heading 8473, HTSUSA, provides for parts and accessories suitable for use solely or principally with the machines of headings 8469 to 8472, HTSUSA. The subject board will be used solely or principally with the stiletto desk-top computer system, which is a machine of heading 8471, HTSUSA. Parts and accessories of the machines of heading 8471 are specifically provided for within subheading 8473.30, HTSUSA. The subject board satisfies the terms of subheading 8473.30.40, HTSUSA, which provides for these parts and accessories which do not incorporate a CRT. HOLDING: The subject printed circuit board is properly classifiable within subheading 8473.30.40, HTSUSA, which provides for parts and accessories of the machines of heading 8471 which do not incorporating a CRT, currently free of duty. Sincerely, John Durant, Director Commercial Rulings Division


HQ 087791 February 1, 1991 CLA-2 CO:R:C:G 087791 MBR CATEGORY: Classification TARIFF NO.: 8473.30.40 Mr. Makoto Shiohara Epson America, Inc. 23530 Hawthorne Boulevard P.O. Box 2842 Torrance, California 90505 RE: 1 megabyte SRAM (static random access memory) "memory module" for memory storage in automatic data processing machines; Parts and accessories of the machines of 8471; Revocation of HQ 086608 Dear Mr. Shiohara: We have been asked to reconsider HQ 086608, dated May 31, 1990, regarding classification of a 1 megabyte SRAM (static random access memory) module (hereafter "memory module"), under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). FACTS: New information and a sample have been provided since the issuance of HQ 086608, dated May 31, 1990. The memory module is used for memory storage in automatic data processing machines ("ADP" machines). The memory module consists of both active components (one CMOS decoder and four - 256K CMOS SRAM die form chips) and passive components (two capacitors), which are mounted on a "lead frame." The lead frame is neither a substrate nor a printed circuit board (PCB), although, it is similar to a substrate. No thick or thin film processes are utilized. All components are permanently mounted and cannot be removed without destroying the memory module. The memory module is not housed in a cabinet and has no base for mounting. The memory module's dimensions are 1 1/2" X 1/2" X 1/8". It contains 32 pin connectors to plug into a printed circuit board. However, it is not assembled on a board at the time of importation. ISSUE: What is the classification of a 1 megabyte SRAM (static random access) memory module which is incorporated into ADP machines as a component part or an add on accessory, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA)? LAW AND ANALYSIS: The General Rules of Interpretation (GRI's) to the HTSUSA govern the classification of goods in the tariff schedule. GRI 1 states, in pertinent part: ...classification shall be determined according to the terms of the headings and any relative section or chapter notes... HQ 086608, dated May 31, 1990, held that the memory module was classifiable under heading 8471.93.50, HTSUSA, which provides for: "[a]utomatic data processing machines and units thereof...: [o]ther: [s]torage units, whether or not entered with the rest of a system: [o]ther storage units: [n]ot assembled in cabinets for placing on a table, desk, wall, floor or similar place." However, upon submission of a sample and additional information as to the use and function of such memory modules, it has become clear that these are not classifiable as units of ADP machines. The memory module contains approximately 1 megabyte of static random access memory. This is a significant amount of memory. It is utilized either as an original ADP operational system component part, or it can be added to a system as a memory add on accessory. The memory module is in fact nothing more than a part or accessory of an ADP system that must be mounted on a printed circuit board or assembled into a unit. "It is a well- established rule that a 'part' of an article is something necessary to the completion of that article. It is an integral, constituent, or component part, without which the article to which it is to be joined, could not function as such article." United States v. Willoughby Camera Stores, Inc., 21 CCPA 322, 324, T.D. 46,851 (1933). In determining whether an item is a part of an article, the courts look to the "nature, function, and purpose of an item in relation to the article to which it is attached or designed to serve...." Ideal Toy Corp. v. United States, 58 CCPA 9, 13, C.A.D. 996, 433 F.2d 801, 803 (1979). See Clipper Belt Lacer Co., Inc. v. United States, Slip Op. 90-22 (March 13, 1990). If the memory module is utilized as an original component part of an ADP operational system it would then be considered a "part" because it would be necessary to the completion of that article as an integral, constituent, component part. However, if the memory module is used as an accessory add on to expand the ADP systems capabilities, then it would be considered an accessory for classification purposes. Rule 1.(a), of the Additional U.S. Rules of Interpretation, states: a tariff classification controlled by use (other than actual use) is to be determined in accordance with the use in the United States at, or immediately prior to, the date of importation, of the goods of that class or kind to which the imported goods belong, and the controlling use is the principal use. It is Customs position that the 1 megabyte static random access memory modules are principally used as ADP parts or accessories, in the United States, at this time. HOLDING: The 1 megabyte static random access memory module is properly classifiable under subheading 8473.30.40, HTSUSA, which provides for: "[p]arts and accessories (other than carrying cases and the like) suitable for use solely or principally with the machines of headings 8469 to 8472: [p]arts and accessories of the machines of 8471: [n]ot incorporating a cathode ray tube." The rate of duty is Free. EFFECT ON OTHER RULINGS: HQ 086608, dated May 31, 1990, is revoked under authority of Section 177.9(d), Customs Regulations. Sincerely, John Durant, Director Commercial Rulings Division