The article in issue is the Smoke Detection Control Unit (SDCU), part no. RAI 2800, for use aboard the Airbus A-320 aircraft. From literature you submitted, supplemented by conversations with company representatives, the SDCU is apparatus that processes signals received from smoke detectors positioned throughout the plane and relays them to the cockpit. The SDCU receives an analog signal emitting from a sensor on an activated smoke detector. The SDCU converts this signal to digital format then measures it against guidelines programmed into its memory to determine the severity. The SDCU transmits signals representing conditions it determines to be moderate to a maintenance log for later evaluation by ground crews. It also transmits these signals as well as signals representing more severe conditions to the cockpit where they are displayed. There is no evidence that the SDCU contains optical elements. It controls no output devices, nor does it take any independent action regarding the condition indicated by the smoke detectors. The provisions under consideration are as follows: 8471 Automatic data processing machines and units thereof; 8471.10.00 Analog or hybrid automatic data processing machines...Free (CAA) * * * * 9031 Measuring or checking instruments, appliances and machines not specified or included elsewhere in [chapter 90]: 9031.80.00 Other instruments, appliances and machines ...Free (CAA)

Smoke Detection Control Unit (SDCU) for Airbus A-320

Apparatus for Sending Warning Signals from Smoke Detector to Airplane Cockpit

Civil Aircraft Agreement (CAA) Dear Mr. Ruiz:

Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). GRI 1 states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes, and provided the headings or notes do not require otherwise, according to GRIs 2 through 6. Articles of chapter 90 are precluded from classification in heading 8471. Section XVI, Note 1(m), HTSUS. Therefore, irrespective of whether the SDCU is a good of heading 8471, if it is provided for in heading 9031 or any other provision of chapter 90 it must be classified there. For purposes of heading 9031, instruments or appliances that estimate or appraise a variable or quantity by comparing it to an established criterion perform a measuring function. By function and design, the SDCU performs a measuring function appropriate to goods of heading 9031. This merchandise is similar to, if somewhat less sophisticated than, the Systems Data Acquisition Concentrator (SDAC), which we held to be a measuring instrument of heading 9031. HQ 954175, dated May 25, 1993. Like the SDCU, the SDAC is used aboard the A-320 Airbus to measure and report airline systems failures such as loss of cabin pressure or engine flameout.


Kyocera presently manufactures its solar panels in Japan. However, it is considering establishing a solar panel manufacturing plant in the U.S. For the proposed manufacturing operation, Kyocera will import Japanese manufactured multi-crystalline silicon wafers. The manufacturing operation in Japan consists of: 1. silicon wafer fabrication; 2. surface treatment; 3. pn junction formation; 4. back n type layer etching; 5. back surface field formation; and 6. anti-reflection coating. After importation into the U.S., the anti-reflection coated silicon wafers will be further manufactured into a complete solar panel. The manufacturing operations to be performed in the U.S. entail: 1. patterning; 2. metalization; 3. solder coating; 4. cell inspection; 5. lead wiring; 6. string formation; 7. lamination; 8. curing; 9. framing; 10. joint box fixing; and 11. inspection. The complete solar panels will then be exported to Mexico and/or Canada.

Anti-reflection coated silicon wafer
3818.00.00
EN 38.18
doped silicon wafer
solar panel
Article 509
NAFTA
T.D. 94-1
19 CFR 181.92(b)(5) and (6)

Tariff Classification The classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRI's). GRI 1, HTSUS, states, in part, that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes...." You contend that the imported silicon wafer with anti-reflection coating is classified under subheading 3818.00.00, HTSUS, as a doped silicon wafer, or under subheading 8541.90.00, HTSUS, as a part of a semiconductor device. The competing subheadings are as follows: 3818.00.00 Chemical elements doped for used in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics.... 8541.90.00 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...Parts. In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System ENs may be utilized. The ENs, although not dispositive, provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of the HTSUS. See, T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). EN 38.18 (pg. 539) states, in part, that heading 3818, HTSUS, covers: (1) The chemical elements of Chapter 28 (for example, silicon and selenium) doped with, for example, boron or phosphorus, generally in a proportion of the order of one part per million, provided they are in the form of discs, wafers or similar forms. When in forms worked as drawn, or in the form of cylinders or rods, they are classified in Chapter 28.... Those more extensively worked (e.g., by selective diffusion) fall in heading 85.41 as semiconductor devices (emphasis in original). We are of the opinion that the imported silicon wafer with anti-reflection coating is not classifiable under subheading 3818.00.00, HTSUS. At importation the silicon wafer is not merely a doped silicon wafer, but is more extensively worked by the surface treatment, pn junction formation, back n type layer etching, back surface field formation and anti-reflection coating operations performed in Japan. Based on the manufacturing operation performed in Japan, we are of the opinion that the silicon wafer is classified under subheading 8541.90.00, HTSUS, as part of a semiconductor device. The U.S. Customs Service is not authorized to issue an advance ruling to you with regards to the tariff classification of the completed solar panels under the HTSUS. Pursuant to Part 177, Customs Regulations (19 CFR Part 177), Customs may issue an advance tariff classification ruling letter for prospective transactions of articles entering the U.S. As you have requested a tariff classification ruling for articles to be manufactured in the U.S. and then exported to Canada or Mexico, we cannot properly issue a prospective ruling pursuant to 19 CFR Part 177. NAFTA Additionally, we cannot issue a NAFTA advance ruling letter pursuant to 181.92 (b)(5) and (6), Customs Regulations (19 CFR 181.92(b)(5) and (6)), which sets forth who may request a NAFTA advanced ruling and which issues may be covered by the NAFTA ruling. As presented, your request does not fall within the subject matter of 19 CFR 181.92(b)(5) and (6). As you will be exporting completed solar panels to Mexico and/or Canada, your should direct your NAFTA inquiry to either government. You may contact the Mexican NAFTA Help Desk at (525) 211-3545, or the Canadian NAFTA Help Desk at (613) 941-0965 for information concerning Mexico's and Canada's procedures for Advance NAFTA Rulings.


Carbon Doped Gallium Arsenide Wafers The subject merchandise consists of highly-resistive carbon- doped gallium arsenide (GaAs) wafers. The wafers are produced from compound crystal ingots grown by the Liquid Encapsulated Czochralski (LEC) method. The carbon doping concentration is controlled by degassing impurities present in the raw material (including contaminated carbon), and then introducing controlled carbon concentration through the addition of purified carbon monoxide gas (CO), as the crystal is pulled. The purpose of this doping procedure is to alter the electrical characteristics of the wafers, their conductivity and their resistivity. They are used in electronics.

doped silicon wafer
gallium arsenide doped wafer

Classification of merchandise under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is governed by the General Rules of Interpretation (GRI's) taken in order. GRI 1 provides that the classification is determined first in accordance with the terms of the headings and any relative section and chapter notes. If GRI 1 fails to classify the goods and if the headings and legal notes do no otherwise require, the remaining GRI's are applied, taken in order. Counsel has suggested that the subject wafers are properly classified in subheading 3818.00.0010, HTSUSA, as gallium arsenide wafers, doped. Customs, however, has historically classified such wafers under subheading 2851.00.0000, HTSUSA, as other products of the chemical industry, for wafers under 2.5 grams, or under subheading 3823.90.1900, HTSUSA, for wafers not less that 2.5 grams. Our rational for doing so has been that all gallium wafers contain carbon and that such carbon is not in the proportion required in Explanatory Note 38.18(2) to the Harmonized System (EN), which represents the view of the international classification experts. Counsel notes that carbon doping concentration is controlled by degas


The articles in question are "ceramic resonators" (part "CST 4.00 MGW"), which are made by Murata Electronic Ltd. of Japan. The ceramic resonators, which are piezoelectric crystals, will be assembled onto circuit boards after importation, and the circuit boards will be incorporated into controllers for garage door openers. The ceramic resonators, which have a frequency range of 2.45 to 6.30 MHz, will act as clock oscillators for the controllers.

Ceramic Resonators
mounted piezoelectric crystals
EN 85.41
HQ 954248

The General Rules of Interpretation (GRI's) to the HTSUS govern the classification of goods in the tariff schedule. GRI 1 states, in pertinent part, that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes . . . ." The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the Customs Co-operation Council's official interpretation of the Harmonized System. While not legally binding, and therefore not dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized System, and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). Heading 8541, HTSUS, provides for "mounted piezoelectric crystals." EN 85.41, pg. 1399, states that the mounted piezoelectric crystals of heading 8541, HTSUS, "are used in microphones, loudspeakers, ultrasonic apparatus, stabilised frequency oscillating circuits, etc. They are classified here only if mounted (emphasis in original)." The ceramic resonators are piezoelectric crystals that are used as clock oscillators for garage door controllers. They are mounted and equipped with electric connections. Thus, according to EN 85.41, the ceramic resonators are classifiable under heading 8541, HTSUS, specifically, under subheading 8541.60.00, HTSUS. See HQ 954248, dated August 10, 1993.


The subject articles are translation stages, which are used as positioning devices. The various models under consideration are as follows: Precision Steel Translation Stages (UMR8.51); Motorized Short-Travel Translation Stages (UTS20CC1); High- resolution Annular Rotation Stages (RTN120); Goniometric cradles (UBG50); and Single-Axis Tilt Platforms (TGN160). Generally, translation stages are designed to produce motion in a straight line and to provide a surface for mounting other components. However, the Annular Rotation Stages produce motion in a circular manner, the Goniometric cradles in a pendulum-type motion and the Tilt Platforms in an angular motion. The translation stages are mounted onto test benches, which, in this instance, are used in optical testing, calibration, measuring and sometimes manufacturing applications (i.e., grinding by a lathe). You stated that Newport Klingler's translation stages are "generic" positioning devices used by customers to fit any application. Further, while they can be used with microscopes, they are not specifically designed for this purpose.

Translation stages
headings 8482
8501
9011
9031
chapter 90
note 2
EN 90.31
test benches

The General Rules of Interpretation (GRI's) to the HTSUS govern the classification of goods in the tariff schedule. GRI 1 states, in pertinent part, that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes . . . ." The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the Customs Co-operation Council's official interpretation of the Harmonized System. While not legally binding, and therefore not dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized System, and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). You contend that the translation stages are classifiable as other accessories of measuring or checking instruments and appliances under subheading 9031.90.60, HTSUS. Note 2(a) to chapter 90, HTSUS, provides that "[p]arts and accessories which are goods included in any of the headings of this chapter or of chapter 84, 85 or 91 . . . are in all cases to be classified in their respective headings." After considering the classification of the translation stages under headings 8482 (linear bearings) and 8501 (electric motors), HTSUS, we are of the opinion that they are not "goods included" in any chapter 84, 85, 90 or 91 heading. Accordingly, it is necessary to resort to note 2(b) to chapter 90, HTSUS, which provides as follows: Other parts and accessories, if suitable for use solely or principally with a particular kind of machine, instrument or apparatus, or with a number of machines, instruments or apparatus of the same heading (including a machine, instrument or apparatus of heading . . . 9031) are to be classified with the machines, instruments or apparatus of that kind. EN 90.31, pg. 1529, states that heading 9031, HTSUS, covers "[t]est benches for engines and motors, electrical generators, pumps, speed indicators or tachometers, etc., consisting of a frame and a measuring or calibrating instrument (emphasis in original)." Test benches are classified under subheading 9031.20.00, HTSUS. Parts and accessories of test benches are classified under subheading 9031.90.60, HTSUS, while parts and accessories of other optical instruments and appliances, other than test benches, are classified under subheading 9031.90.55, HTSUS. You have stated that the translation stages are principally used with the test benches of subheading 9031.20.00, HTSUS, which includes measuring or checking test benches of all kinds. Based on this representation, the translation stages are classifiable as accessories under subheading 9031.90.60, HTSUS. Finally, because the translation stages are principally used with the test benches of heading 9031, HTSUS, they cannot be classified as accessories of microscopes under heading 9011, HTSUS.


The merchandise consists of the General Instrument series KBPC6 Bridge Rectifier Diodes (BRD's). The BRD's are comprised of four discrete rectifier diodes or cells connected together into a bridge configuration, some with mountings, housings and integral cooling attachments. Each of the four diodes is a two terminal device with a single p-n junction which allows current to pass in one direction. 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. The 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).

Bridge Rectifier Diodes
Thyristor Modules
Electrical Static Converters
Legal Notes 2 and 5 to Chapter 85
Headings 8504 and 8541
ABB Power Transmission v. United States
Slip Op. 95-141
HQ 086223 and HQ 085540
revoked

Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Legal Note 2 to chapter 85, HTSUS, states that: "[h]eadings 8501 to 8504 do not apply to goods described in heading 8511, 8512, 8540, 8541 or 8542." The HTSUS clearly indicates that merchandise classifiable under heading 8541 takes precedence over heading 8504 as evidenced by Legal Note 5 to chapter 85, which provides in pertinent part: For the purposes of headings 8541 and 8542: (a) "Diodes, transistors and similar semiconductor devices" are semiconductor devices the operation of which depends on variations in resistivity on the application of an electric field; * * * * * * For the classification of the articles defined in this note, headings 8541 and 8542 shall take precedence over any other heading in the tariff schedule which might cover them by reference to, in particular, their function. The Harmonized Commodity Description and Coding System Explanatory Notes (EN) constitute the official interpretation of the HTSUS. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 FR 35127, 35128 (August 23, 1989). EN 85.41 states in pertinent part: "[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." In HQ 085540, dated December 18, 1989, Customs determined that the BRDs did not satisfy the description of diodes within the terms of heading 8541, HTSUS, because the BRD is composed of four of these two terminal devices which pass current in two directions. Customs further found that because the BRD are used to transfer energy from alternating current to direct current, it met the terms of heading 8504, HTSUS, which provides for static converters. EN 85.04, which defines the scope of static converters of heading 8504, HTSUS, states in pertinent part: (II) ELECTRICAL STATIC CONVERTERS The apparatus of this group 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. The fact that these apparatus often incorporate auxiliary circuits to regulate the voltage of the emerging current does not affect their classification in this group, nor does the fact that they are sometimes referred to as voltage or current regulators. This group includes: (A) Rectifiers by which alternating current (single or polyphase) is converted to direct current, generally accompanied by a voltage change. * * * * * * Electrical static converters may be divided into the following principal categories according to the type of converting element with which they are equipped: (1) Semiconductor converters based on the one-way conductivity between certain crystals. Such converters consist of a semiconductor as the converting element and various other devices (e.g., coolers, tape conductors, drives, regulators, control circuits). These include: (a) Monocrystalline semiconductor rectifiers using, as a converting element, a device containing silicon or germanium crystals (diode, thyristor, transistor). (b) Polycrystalline semiconductor rectifiers using a selenium disc. In a request to reconsider HQ 085540, Customs recognized that a BRD's individual diodes, if classified separately from each other, may meet the Legal Note 5(A) to chapter 85 definition for diodes and be classified under heading 8541, HTSUS. However, the merchandise in its condition as imported, consisted of assemblies which were designed to perform a principal function of rectifying alternating current to direct current, a function specifically described by another heading of the HTSUS. Therefore, Customs concluded that the BRDs met the terms of heading 8504, HTSUS, as static converters, and affirmed HQ 085540. (See HQ 086223, dated April 11, 1990.) You claim that the proper classification of the BRDs should be under heading 8541, HTSUS, based upon a decision by the Court of International Trade (CIT). In ABB Power Transmission v. United States, 896 F.Supp. 1279, CIT Slip Op. 95-141 (August 4, 1995), the CIT determined that a thyristor module consisting of six thyristors connected in a series, heatsinks, voltage divider circuits and electronic "firing" circuitry mounted onto a frame, was classifiable under heading 8541, HTSUS. Even though the thyristor module contained significant components in addition to thyristors, the court found that the function the module performs falls within the definition of a thyristor as a similar semiconductor device. Based upon Legal Notes 2 and 5 to chapter 85, HTSUS, and the rationale in ABB Power Transmission, we find that the subject BRDs, which are made up of individual diodes, are classifiable under heading 8541, HTSUS, as other diodes. Because of the decision in ABB Power Transmission we find that HQ 086223 and HQ 085540 must be revoked.


HQ 958886 April 5, 1996 CLA-2 RR:TC:MM 958886 RFA CATEGORY: Classification TARIFF NO.: 9031.80.00 Mr. Greg Sebastian, Manager Finance and Administration Tokyo Seimitsu America, Inc. 39205 Country Club Drive, Suite C-22 Farmington Hills, MI 48331 RE: Coordinate Measuring Machine (CMM); Optical Appliances and Optical Instruments; Measuring or Checking Instruments; Subsidiary; Additional U.S. Note 3 to Chapter 90; HQs 088941, 950947, 952000, 954117, 954682, 955230; HQ 953312, revoked Dear Mr. Sebastian: This is in reference to HQ 953312, issued to you on June 17, 1993, in which Customs classified the VA series Coordinate Measuring Machine (CMM) under the Harmonized Tariff Schedule of the United States (HTSUS). In the course of ruling on similar merchandise, we have determined that HQ 953312 is incorrect. Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. 1625(c)(1)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act (Pub. L. 103-182, 107 Stat. 2057)(1993), notice of the proposed revocation of HQ 953312 was published on February 9, 1996, in the Customs Bulletin, Volume 30, Number 9. No comments were received in response to the notice. FACTS: The VA series Coordinate Measuring Machine (CMM) determines if a particular article's dimensions are the same as the article's original design. It does this by calculating an article's coordinates on a given surface area of the machine. When measuring a particular article, the CMM in question uses moire fringe scales and an electrical mechanical probe head with a stylus. The stylus is typically a ceramic or metal shaft surmounted with a round ball which travels along the part to be measured while it is mounted on a granite table. The actual measurement occurs when the probe is triggered by touching the part being measured, which interrupts an electrical current. The probe is called an electrical-mechanical probe. The moire glass scales are interfaced with computers and are used to determine a particular article's contact point with the CMM. The contact point is read digitally as coordinates in space through moire fringe scales. Moire fringe scales are reflective. They contain two sections of optical diffraction grating which have a precisely known number of lines per inch. They are made of either glass or polished stainless steel. When two sections of optical diffraction grating are superimposed with the gratings at a slight angle to each other, a moire fringe pattern is created. When a beam of light is projected through or reflected from this field, the relative movement of one line between the two index gratings will cause the field to go through a complete cycle of light intensity. A photoelectric cell measures the light across this field and converts the changes in light intensity into fluctuations in voltage. Because the moire fringe scales aided in measuring, Customs determined that the VA series CMM was classifiable under subheading 9031.40.00 (now subheading 9031.49.40), HTSUS, as optical measuring or checking instruments, in HQ 953312, issued on June 17, 1993. ISSUE: Is the VA series CMM an optical measuring or checking instrument under the HTSUS? LAW AND ANALYSIS: Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. The following subheadings are under consideration: 9031: Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter . . . : 9031.49: Other optical instruments and appliances: [o]ther: 9031.49.40: Coordinate-measuring machines. . . . Goods classifiable under this provision have a column one, general rate of duty of 7.4 percent ad valorem. 9031.49.80: Other. . . . . Goods classifiable under this provision have a column one, general rate of duty of 7.4 percent ad valorem. 9031.80.00: Other instruments, appliances and machines. . . . Goods classifiable under this provision have a column one, general rate of duty of 3.6 percent ad valorem. To classify merchandise as an "optical appliance" or an "optical instrument", it must meet the requirements of Additional U.S. Note 3 to Chapter 90, HTSUS, which states that: "[f]or the purposes of this chapter, the terms 'optical appliances' and 'optical instruments' refer only to those appliances and instruments which incorporate one or more optical elements, but do not include any appliances or instruments in which the incorporated optical element or elements are solely for viewing a scale or for some other subsidiary purpose." The subject CMM is provided for under heading 9031, HTSUS, as a measuring or checking instruments, appliances and machines. However, it is claimed that any optics which are contained within the system are subsidiary and that the merchandise is classifiable under subheading 9031.80.00, HTSUS, as other measuring and checking instruments. A tariff term that is not defined in the HTSUS or in the Harmonized Commodity Description and Coding System Explanatory Notes (ENs), which constitute the official interpretation of the HTSUS, is construed in accordance with its common and commercial meaning. Nippon Kogaku (USA) Inc. v. United States, 69 CCPA 89, 673 F.2d 380 (1982). Common and commercial meaning may be determined by consulting dictionaries, lexicons, scientific authorities and other reliable sources. C.J. Tower & Sons v. United States, 69 CCPA 128, 673 F.2d 1268 (1982). In HQ 088941, dated January 16, 1992, Customs, citing Webster's II New Riverside University Dictionary (1984),p. 1155, defined "subsidiary" as "[s]erving to supplement or assist . . . [s]econdary in importance: subordinate." Customs further stated that the "[t]he meaning of 'subsidiary' has nothing to do with the amount of time optics are used in the overall use of a device, but it relates more to the type of task which the optics perform when being used in the operation of the device." See also HQ 955230, dated July 12, 1994. The issue to be determined is whether the optical element (i.e., the glass moire scales) in the subject CMM are subsidiary to the actual function of measuring or checking being performed by the merchandise. In HQ 952000, dated January 28, 1993, Customs determined that the optics (i.e., a white light interferometer) contained within an automated system that performs user-defined metrology measurements on multilayer integrated product wafers, were integral to the basic function of the apparatus. Because the optics must be employed for this function, Customs concluded that the merchandise was classifiable under subheading 9031.40.90 (then 9031.40.00), HTSUS. In HQ 954117, dated August 22, 1994, Customs determined that the Sira Image Automation laser-based inspection system, which was designed to identify defects in flat homogenous products, was classifiable as an optical checking instrument under subheading 9031.40.90 (then 9031.40.00), HTSUS. The system incorporated lenses which focused its laser beam onto the surface of the products being examined, mirrors which controlled the direction of the beam and a mirrored, rotating polygon, which caused the beam to be swept across the product. The lenses, mirrors and mirrored polygon were necessary to bend, refract, etc., the laser beam in order to focus or amplify the light onto the product. The optical components of the system were not, therefore, for some subsidiary purpose, such as, viewing a scale. In HQ 954682, dated July 14, 1994, Customs determined that an Ampoule Inspection Machine (AIM) which was designed for foreign particulate detection in glass ampoules, was also classifiable under subheading 9031.40.90 (then 9031.40.00), HTSUS. The AIM's detection system consisted of lenses and a light source reflecting through the ampoules and onto a photodiode array to detect foreign particulate. The use of the optical elements were found not to be subsidiary because without them, the AIM could not perform its function of checking. However, in HQ 950947, dated February 25, 1992, Customs determined that a Gear Measuring Center (GMC), which was designed to measure large and heavy workpieces, was classifiable under subheading 9031.80.00, HTSUS, as it was not an optical measuring or checking instrument. We held that the GMC's optical elements, which did not perform any measuring themselves but were used to set the location of the device's measuring slide, were for a subsidiary purpose. The subject CMMs use a tactile probe that performs the measurement of an article. Like the optical elements in HQ 950947, the glass moire fringe scales do not perform any measuring themselves, but are used to set the location of the tactile probe. Based upon this information, we find that the optical elements are subsidiary to the function of the subject CMMs. Therefore, the subject CMMs are not optical measuring or checking instruments and should be classifiable under subheading 9031.80.00, HTSUS. We note that this proposed revocation would cover only those CMMs that use a tactile probe and which contain optics that are not used in performing the measurement. This ruling does not apply to all CMMs. In determining the classification of CMMs, Customs will continue to look at the optical elements and their relation to the function that the machine or instrument is performing in determining whether the optical elements are subsidiary. See HQs 952000, 954682, 954117, 950947. HOLDING: The VA series CMMs are classifiable under subheading 9031.80.00, HTSUS, which provides for: "[m]easuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter . . . : [o]ther instruments, appliances and machines. . . ." The column one, general rate of duty is 3.6 percent ad valorem. EFFECT ON OTHER RULINGS: HQ 953312, dated June 17, 1993, is hereby revoked. In accordance with 19 U.S.C. 1625(c)(1), this ruling will become effective 60 days after publication in the Customs Bulletin. Publication of rulings or decisions pursuant to 19 U.S.C. 1625(c)(1) does not constitute a change of practice or position in accordance with section 177.10(c)(1), Customs Regulations [19 CFR 177.10(c)(1)]. Sincerely, John Durant, Director Tariff Classification Appeals Division


Protest 1001-95-109483; KLA 1011 ACE Wafer Prober; KLA 1007 HF Wafer Prober


PRD 2704-95-103574; Glass Substrate Cleaner; Machinery for Cleaning Contaminants from Glass Substrates, Washing Station, Drying Station, Film Coating Station, Heading 8419, Machinery for Treatment of Materials by a Process Involving a Change of Temperature; Machinery not Elsewhere Specified or Included, Heading 8479

photoresist coater
photoresist developer
semiconductor assembly machine


The merchandise consists of bridge diodes or sometimes referred to as Bridge Rectifier Diodes (BRD's). The BRD's are comprised of four discrete rectifier diodes or cells connected together into a bridge configuration, some with mountings, housings and integral cooling attachments. Each of the four diodes is a two terminal device with a single p-n junction which allows current to pass in one direction. 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. The 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).

Bridge Rectifier Diodes
Thyristor Modules
Electrical Static Converters
Legal Notes 2 and 5 to Chapter 85
Headings 8504 and 8541
ABB Power Transmission v. United States
Slip Op. 95-141
NY 884870
revoked

Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Legal Note 2 to chapter 85, HTSUS, states that: "[h]eadings 8501 to 8504 do not apply to goods described in heading 8511, 8512, 8540, 8541 or 8542." The HTSUS clearly indicates that merchandise classifiable under heading 8541 takes precedence over heading 8504 as evidenced by Legal Note 5 to chapter 85, which provides in pertinent part: For the purposes of headings 8541 and 8542: (a) "Diodes, transistors and similar semiconductor devices" are semiconductor devices the operation of which depends on variations in resistivity on the application of an electric field; * * * * * * For the classification of the articles defined in this note, headings 8541 and 8542 shall take precedence over any other heading in the tariff schedule which might cover them by reference to, in particular, their function. The Harmonized Commodity Description and Coding System Explanatory Notes (EN) constitute the official interpretation of the HTSUS. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 FR 35127, 35128 (August 23, 1989). EN 85.41 states in pertinent part: "[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." In HQ 085540, dated December 18, 1989, Customs determined that the BRDs did not satisfy the description of diodes within the terms of heading 8541, HTSUS, because the BRD is composed of four of these two terminal devices which pass current in two directions. Customs further found that because the BRD are used to transfer energy from alternating current to direct current, it met the terms of heading 8504, HTSUS, which provides for static converters. EN 85.04, which defines the scope of static converters of heading 8504, HTSUS, states in pertinent part: (II) ELECTRICAL STATIC CONVERTERS The apparatus of this group 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. The fact that these apparatus often incorporate auxiliary circuits to regulate the voltage of the emerging current does not affect their classification in this group, nor does the fact that they are sometimes referred to as voltage or current regulators. This group includes: (A) Rectifiers by which alternating current (single or polyphase) is converted to direct current, generally accompanied by a voltage change. * * * * * * Electrical static converters may be divided into the following principal categories according to the type of converting element with which they are equipped: (1) Semiconductor converters based on the one-way conductivity between certain crystals. Such converters consist of a semiconductor as the converting element and various other devices (e.g., coolers, tape conductors, drives, regulators, control circuits). These include: (a) Monocrystalline semiconductor rectifiers using, as a converting element, a device containing silicon or germanium crystals (diode, thyristor, transistor). (b) Polycrystalline semiconductor rectifiers using a selenium disc. In a request to reconsider HQ 085540, Customs recognized that a BRD's individual diodes, if classified separately from each other, may meet the Legal Note 5(A) to chapter 85 definition for diodes and be classified under heading 8541, HTSUS. However, the merchandise in its condition as imported, consisted of assemblies which were designed to perform a principal function of rectifying alternating current to direct current, a function specifically described by another heading of the HTSUS. Therefore, Customs concluded that the BRDs met the terms of heading 8504, HTSUS, as static converters, and affirmed HQ 085540. (See HQ 086223, dated April 11, 1990.) Based upon these rulings, the Area Director of Customs, New York Seaport, issued NY 884870 on May 6, 1993, classifying your client's BRDs under subheading 8504.40.00, HTSUS. It has come to our attention that the classification of the BRDs could fall within the terms of heading 8541, HTSUS, based upon a recent decision by the Court of International Trade (CIT). In ABB Power Transmission v. United States, 896 F.Supp. 1279, CIT Slip Op. 95-141 (August 4, 1995), the CIT determined that a thyristor module consisting of six thyristors connected in a series, heatsinks, voltage divider circuits and electronic "firing" circuitry mounted onto a frame, was classifiable under heading 8541, HTSUS. Even though the thyristor module contained significant components in addition to thyristors, the court found that the function the module performs falls within the definition of a thyristor as a similar semiconductor device. Based upon Legal Notes 2 and 5 to chapter 85, HTSUS, and the rationale in ABB Power Transmission, we find that the subject BRDs, which are made up of individual diodes, are classifiable under heading 8541, HTSUS, as other diodes. Because of the decision in ABB Power Transmission we find that HQ 086223, HQ 085540, and NY 884870 must be revoked. HQ 086223, dated April 11, 1990, and HQ 085540, dated December 18, 1989, shall be revoked by proposed HQ ruling 958726.


Protest 2809-95-101066; Coolant Distribution and ControlUnit; Cooler Header Assembly

HQ 960415 June 9, 1998 CLA-2 RR:CR:GC 960415 DWS CATEGORY: Classification TARIFF NO.: 8419.89.50; 8419.90.90 Port Director of Customs 33 New Montgomery Street, #1501 San Francisco, CA 94105 RE: Protest 2809-95-101066; Coolant Distribution and Control Unit; Cooler Header Assembly Dear Port Director: The following is our decision regarding Protest 2809-95-101066 concerning your action in classifying and assessing duty on a cooler distribution and control unit (CDU) and cooler header assembly under the Harmonized Tariff Schedule of the United States (HTSUS). In a facsimile submission dated May 14, 1998, counsel for the protestant withdrew from the protest the value advance issue and the issue regarding the classification of a power supply for the CDU. FACTS: The CDU is a unit of the Amdahl mainframe computer system (Model 5995M). It is housed in a cabinet or frame separate from the other frames of the 5995M system. A basic CDU frame contains the following components: a control unit, which contains a microprocessor board, sensor board, and relay board; a power unit, which consists of a power supply; a reservoir tank module, which is a ventilated container which holds water, with water level and temperature sensors; and coolant distribution modules, consisting of a fan, heat exchange module, and water pumps and valves. The CDU is connected to the central processing unit (CPU) frame of the 5995M by pipes or a "cooling loop." The CDU distributes cooled, de-ionized water to the CPU frame. The CPU frame contains a number of multi-layer glass ceramic assemblies (MLAs), which are printed circuit boards (PCBs) containing various large-scale integrated circuit (LSI) chips, circuitry, connectors, and other items. Each MLA generates a significant amount of heat in its operation which, if not dissipated, would destroy the chips and board quickly. Accordingly, a conductive cooling module (CCM) is attached to each MLA in the CPU frame. The CCMs cover and mate to the chips on the MLA boards. The CDU pumps cooled water through a piping system which is connected to the CCMs in the CPU frame. The coolant circulates through the CCMs which are attached to each MLA, thereby drawing off the heat from the MLA. The warmed water is then returned through the piping system to the CDU, where it is collected in the reservoir tank module. The reservoir tank module is open and has a ventilation unit, which allows some heat to dissipate from the water in the tank. Warm water returning from the CPU frame is further cooled when pumped from the reservoir tank module through the heat exchange module of the CDU. This module consists of a radiator, or a tube with metal fins or vanes. The radiator is located in the CDU directly over the customer's below-floor air conditioning. Fans are installed within the CDU to pull cool air from the floor air conditioning through the unit and across the radiator. As the warm water flows through the radiator, its heat is thereby dissipated. The cooled water is then pumped through the piping system to the CPU frame. In addition to monitoring functions, the control unit of the CDU establishes the correspondence between the pumps, cooling loops, and other units during the start-up phase of the system, based on instructions from the service processor (SVP), which is a mini-computer located in a separate frame of the 5995M. It also controls the pumps, fans, and valves to distribute coolant, and it starts, stops, and alternates pumps. The cooler header assembly is comprised of a metal plate which is a component of the CCM, which, as previously stated, is attached to the MLA in the CPU frame of the 5995M. The CDU and the cooler header assembly were entered on June 3, 10, 12, 17, 24, July 1, and 8, 1991, under subheading 8471.99.90, HTSUS, as an other unit of an automatic data processing (ADP) machine, and subheading 8473.30.40, HTSUS, as an other part (not incorporating a cathode ray tube) of machines of heading 8471, HTSUS, respectively. The entries were liquidated on June 9, 16, and 23, 1995, under subheading 8419.89.90, HTSUS, as other machinery for the treatment of materials by a process involving a change of temperature, and subheading 8419.90.80, HTSUS, as an other part of machinery for the treatment of materials by a process involving a change of temperature, respectively. The protest was timely filed on August 4, 1995. ISSUE: Whether the CDU is classifiable under subheading 8419.89.50, HTSUS, as other machinery for the treatment of materials by a process involving a change of temperature, or under subheading 8471.99.90, HTSUS, as an other unit of an ADP machine. Whether the cooler header assembly is classifiable under subheading 8419.90.90, HTSUS, as an other part of machinery for the treatment of materials by a process involving a change of temperature, or under subheading 8473.30.40, HTSUS, as an other part (not incorporating a cathode ray tube) of machines of heading 8471, HTSUS. LAW AND ANALYSIS: Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's). GRI 1 provides that classification is determined according to the terms of the headings and any relative section or chapter notes. The 1991 HTSUS provisions under consideration are as follows: 8419 Machinery, plant or laboratory equipment, whether or not electrically heated, for the treatment of materials by a process involving a change in temperature such as heating, cooking, roasting, distilling, rectifying, sterilizing, pasteurizing, steaming, drying, evaporating, vaporizing, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, nonelectric; parts thereof: Other machinery, plant or equipment: 8419.89 Other: 8419.89.50 Other. 8419.90 Parts: 8419.90.90 Other. * * * * * * * * * 8471 Automatic data processing machines and units thereof; * * * * * : Other: 8471.99 Other: Other: 8471.99.90 Other. * * * * * * * * * 8473 Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 8469 to 8472: 8473.30 Parts and accessories of the machines of heading 8471: 8473.30.40 Not incorporating a cathode ray tube. * * * * * * * * * The protestant claims that, because the CDU operates with the 5995M, it is an ADP unit. In determining whether a good is an ADP unit, we must consult chapter 84, note 5(B), HTSUS. It states that: (A) xxx (B) Automatic data processing machines may be in the form of systems consisting of a variable number of separately housed units. A unit is to be regarded as being a part of a complete system if it meets all 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 must, in particular, unless it is a power supply unit, be able to accept or deliver data in a form (coded or signals) which can be used by the system). Such units entered separately are also to be classified in heading 8471. Based upon the information supplied by the protestant, the CDU meets the requirements of an ADP unit in chapter 84, note 5(B), HTSUS. Therefore, the CDU is described under subheading 8471.99.90, HTSUS. We must now ascertain whether the CDU is described in heading 8419, HTSUS. In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes may be utilized. The Explanatory Notes, although not dispositive or legally binding, provide a commentary on the scope of each heading of the HTSUS, and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). In part, Explanatory Note 84.19 (p. 1271) states that: . . . the heading covers machinery and plant designed to submit materials (solid, liquid or gaseous) to a heating or cooling process in order to cause a simple change of temperature, or to cause a transformation of the materials resulting principally from the temperature change . . . But the heading excludes machinery and plant in which the heating or cooling, even if essential, is merely a secondary function designed to facilitate the main mechanical function of the machine or plant, e.g., machines for coating biscuits, etc., with chocolate, and conches (heading 84.50 or 84.51), machines for spreading and tamping bituminous road-surfacing materials (heading 84.79). We find that, based upon Explanatory Note 84.19, the 5995M is described in heading 8419, HTSUS, in that it is designed to submit the circulating water to a cooling process to cause a simple change in temperature. The principal function of the CDU is to chill and channel water throughout the 5995M in such a way as to dissipate heat. It is our position that this function of the CDU is not secondary so as to preclude it from classification in heading 8419, HTSUS. The principal purpose of the CDU is to subject water to a cooling process to dissipate heat arising in the 5995M. Without the chilled water, the 5995M could not operate properly for an extended period of time. Such a function is not secondary for a machine which is described as a coolant distribution and control unit. Counsel for the protestant cites HQ 958017, dated February 13, 1996, which dealt with the classification of humidifiers, as precedent for excluding the CDU from classification in heading 8419, HTSUS. In that ruling, we held that a machine whose purpose was to create steam is not a good of heading 8419. We find that the holding in HQ 958017 is not binding upon the classification of the CDU, as the two machines are different in both design and function. Again, the purpose of the CDU is to subject water to a cooling process to dissipate heat arising in the 5995M. This is a function covered by heading 8419, HTSUS. We note that heat exchange units are specifically provided for in heading 8419, HTSUS. However, because the CDU consists of a heat exchange unit and several other components, we find that it is better described under subheading 8419.89.50, HTSUS. Chapter 84, note 2, HTSUS, states that: [s]ubject to the operation of note 3 to section XVI, a machine or appliance which answers to a description in one or more of the headings 8401 to 8424 and at the same time to a description in one or more of the headings 8425 to 8480 is to be classified under the appropriate heading of the former group and not the latter. As it is our understanding that the CDU is a machine which is described in headings 8471 and 8419, HTSUS, chapter 84, note 2, HTSUS, is applicable. Based upon the note, the CDU is classifiable in heading 8419, HTSUS, under subheading 8419.89.50, HTSUS. In the alternative, the protestant claims that the CDU is a part of an ADP machine classifiable in heading 8473, HTSUS. Based upon chapter 84, note 2, classification of the CDU in heading 8473, HTSUS, is precluded. See also section XVI, note 2, HTSUS. In HQ 960980, dated October 28, 1997, we held a power and coolant distribution unit, the main function of which is the same as that of the subject CDU, to be classifiable in heading 8419, HTSUS. With regard to the cooler header assembly, as it is our understanding that it is a metal plate specifically designed as a component piece for the CCM, we find that it is a part of the CDU classifiable under subheading 8419.90.90. See section XVI, note 2, HTSUS. HOLDING: The coolant distribution and control unit is classifiable under subheading 8419.89.50, HTSUS, as other machinery for the treatment of materials by a process involving a change of temperature. The cooler header assembly is classifiable under subheading 8419.90.90, HTSUS, as an other part of machinery for the treatment of materials by a process involving a change of temperature. The protest should be DENIED. In accordance with Section 3A(11)(b) of Customs Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, this decision, together with the Customs Form 19, should be mailed by your office to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry in accordance with the decision must be accomplished prior to mailing of this decision. Sixty days from the date of the decision the Office of Regulations and Rulings will take steps to make the decision available to Customs personnel via the Customs Rulings Module in ACS and the public via the Diskette Subscription Service, Freedom of Information Act, and other public access channels. Sincerely, John Durant, Director Commercial Rulings Division


The subject merchandise consists of the TriScan Inspection System, also referred to as TriScan In-Line Process Controller, and the TriScan Calibration Toolkit. According to the information provided, the TriScan Inspection System is a 3-D solder paste inspection/verification system. It scans printed circuit boards (PCBs) coated with solder paste prior to automatic component mounting to check whether or not there is proper placement of solder on the board. The TriScan performs the scanning of the PCB by sending a laser-beam on a rotating polygon with 20 facet mirrors. An optical system turns the reflected beam into a telecentric scanning beam that is perpendicular to the scanned area at all times. The reflected light is offset by height variations on the scanned surface, and focussed on two position-sensitive devices which convert the spot location into height and intensity information. This method is referred to as double triangulation. The TriScan will then compare this information with a preset comparison and will make the determination as to whether the PCB passes or fails. If it passes, the PCB moves to the next station for automatic component insertion. If it fails, the PCB is routed to another lift/buffer unit. The only information provided about the toolkit is that it includes equipment for the adjustment of the parameters and minor replacement parts for the TriScan. The merchandise was entered under subheading 8479.89.95, HTSUS, as other machines and mechanical appliances having individual functions not specified or included elsewhere in this chapter. The entry was liquidated on November 8, 1996, under subheading 8537.10.90, HTSUS, as programmable controllers. The protest was timely filed on February 6, 1997. Classification of the merchandise under subheading 9031.49.80, HTSUS, as other optical measuring or checking instruments, is also under consideration. The 1996 subheadings under consideration are as follows: 8479.89.95: Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter. . . : [o]ther: [o]ther: [o]ther. . . . Goods classifiable under this provision have a general, column one rate of duty of 3.2 percent ad valorem. 8537.10.90: Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517: [f]or a voltage not exceeding 1,000 V: [o]ther. . . . Goods classifiable under this provision have a general, column one rate of duty of 4.3 percent ad valorem. 9031: Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter. . . ; parts and accessories thereof: 9031.49.80: Other optical instruments and appliances: [o]ther: [o]ther. . . . Goods classifiable under this provision have a general, column one rate of duty of 7.4 percent ad valorem. 9031.90.55: Parts and accessories: [o]f other optical instruments and appliances, other than test benches: [o]ther. . . . Goods classifiable under this provision have a general, column one rate of duty of 7.4 percent ad valorem.

TriScan Calibration Toolkit for Chip Mounting Machine

Optical Measuring or Checking Instruments

Machines and Mechanical Appliances Having Individual Functions

Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. The protestant claims classification under heading 8479, HTSUS, as other machines and mechanical appliances having individual functions not specified or included elsewhere in this chapter. The port re-classified the merchandise under heading 8537, HTSUS, as process controllers. Both provisions are within section XVI, and are subject to Legal Note 1(m) to Section XVI, HTSUS, which states that: "[t]his section does not cover. . . [a]rticles of chapter 90". Therefore, if the merchandise is provided for under heading in chapter 90, it cannot be classified under heading 8479 or 8537, HTSUS. Heading 9031, HTSUS, provides for measuring or checking instruments, appliances and machines. The first issue is whether the TriScan performs a "measuring" or "checking" function and under what subheading this function falls within. The terms "measuring" and "checking" are not defined in the HTSUS nor in the Harmonized Commodity Description and Coding System Explanatory Notes (EN) which constitutes the official interpretation of the HTSUS. While not legally binding, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 F.R. 35127, 35128 (August 23, 1989). A tariff term that is not defined in the HTSUS or in the EN's is construed in accordance with its common and commercial meaning. Nippon Kogaku (USA) Inc. v. United States, 69 CCPA 89, 673 F.2d 380 (1982). Common and commercial meaning may be determined by consulting dictionaries, lexicons, scientific authorities and other reliable sources. C.J. Tower & Sons v. United States, 69 CCPA 128, 673 F.2d 1268 (1982). In United States v. Corning Glass Works, 66 CCPA 25,27, 586 F.2d 822, 825 (1978), the Court of Customs and Patent Appeals, quoting Webster's Third New International Dictionary, 381 (1971), stated: " Check' is defined as "to inspect and ascertain the condition of especially in order to determine that the condition is satisfactory; *** investigate and insure accuracy, authenticity, reliability, safety, or satisfactory performance of ***; to investigate and make sure about conditions or circumstances ***." The term "measure" is defined as follows: "[t]o ascertain the quantity, mass, extent, or degree of in terms of a standard unit or fixed amount . . .; measure the dimensions of; take the measurements of. . .; to compute the size of. . . from dimensional measurements." See Webster's Third International Dictionary, 1400 (1986); See also HQ 954682 (July 14, 1994); HQ 950196 (January 8, 1992); HQ 088025 (January 17, 1991). Based upon the above definitions, we find that the TriScan Inspection System, which checks the amount of solder paste on PCBs, meets the terms of heading 9031, HTSUS, as a measuring and checking instrument. In HQ 954117, dated August 22, 1994, Customs determined that the Sira Image Automation laser-based inspection system, which was designed to identify defects in flat homogenous products, was classifiable as an optical checking instrument under subheading 9031.49.80 (then 9031.40.00), HTSUS. The system incorporated lenses which focused its laser beam onto the surface of the products being examined, mirrors which controlled the direction of the beam and a mirrored, rotating polygon, which caused the beam to be swept across the product. The lenses, mirrors and mirrored polygon were necessary to bend, refract, etc., the laser beam in order to focus or amplify the light onto the product. In HQ 954682, dated July 14, 1994, Customs determined that an Ampoule Inspection Machine (AIM) which was designed for foreign particulate detection in glass ampoules, was also classifiable under subheading 9031.49.80 (then 9031.40.00), HTSUS. The AIM's detection system consisted of lenses and a light source reflecting through the ampoules and onto a photodiode array to detect foreign particulate. In the present situation, the TriScan Inspection System uses a laser-based system to check the level of solder paste on a PCB to ensure that it has a sufficient level of solder paste before continuing in the manufacturing process. If the TriScan finds a deficient level of solder paste on a PCB, that PCB is removed from the manufacturing process. This function is similar to the inspection systems in HQ 954117 and HQ 954682. Based upon these rulings, we find that the TriScan is also classifiable under subheading 9031.49.80, HTSUS, as other optical measuring or checking instruments. Because the TriScan is classified in heading 9031, it cannot be classified in heading 8479 or 8537 based upon the application of Legal Note 1(m) to Section XVI, HTSUS. In classifying the merchandise under heading 8537, HTSUS, the port cited HQ 083189, dated October 24, 1989. In HQ 083189, Customs determined that the Laser Vision System ("LVS") checked the location of where welding or gluing is needed, and sent the information to the control unit which translated the information into movement of the operational equipment. Because the LVS used the information it obtained to send instructions to another machine to perform an operation (i.e., welding or gluing), Customs found that the LVS met the terms of heading 8537, HTSUS, as a process controller. The TriScan Inspection System is distinguishable from the LVS in HQ 083189, because the TriScan does not send instructions to another machine to perform an operation such as gluing or welding. Therefore, we find that HQ 083189 is not applicable for determining the classification of the subject merchandise. The only information provided by the protestant regarding the toolkit is that it includes equipment for the adjustment of the parameters and minor replacement parts for the TriScan. Based upon this limited information, we find that the toolkit is parts and accessories for the TriScan, classifiable under subheading 9031.90.55, HTSUS.


Protest 2704-96-103354; Power Supplies; Chapter 95, Note 3;Additional U.S. Rule of Interpretation 1(a); Principal Use; U.S. v. TheCarborundum Company; HQ 957836; 9504.30.00

HQ 960624 August 29, 1997 RR:TC:MM 960624 DWS CATEGORY: Classification TARIFF NO.: 8504.40.90 Port Director of Customs 300 S. Ferry Street Terminal Island, CA 90731 RE: Protest 2704-96-103354; Power Supplies; Chapter 95, Note 3; Additional U.S. Rule of Interpretation 1(a); Principal Use; U.S. v. The Carborundum Company; HQ 957836; 9504.30.00 Dear Port Director: The following is our decision regarding Protest 2704-96-103354 concerning your action in classifying and assessing duty on power supplies under the Harmonized Tariff Schedule of the United States (HTSUS). FACTS: The merchandise consists of power supplies (model nos. 44-1045/USP-11-200XT, 44-1035/USP-11-150XT, 44-1011-12A/UK-9, and 44-1015-15A/UK-9) which, as is claimed by the protestant, are used in commercial video game machines. All of the above models of power supplies share the same characteristics. They are enclosed in rectangular metal boxes which, depending upon the model number and type, measure 6 in. x 5.5 in. x 3.5 in., 8.5 in. x 5.5 in. 4 in., or 7.75 in. x 5 in. x 2 in. The power supplies each contain a printed circuit board (PCB) on which numerous electrical components have been mounted, including resistors, capacitors, a transformer, etc. They each have numerous, narrow slots cut throughout the housing to aid in the dissipation of heat from the unit. Some of the power supplies are shipped with a printed electrical schematic, and, where necessary, mounting plates with pre-drilled holes and machine screws for mounting the units within video games. Models 44-1045 and 44-1035 share the following characteristics which, as the protestant claims, dedicates their use as parts of video games. They have been modified so that they have connections for only one or two devices, such as a video game monitor and central processing unit (CPU) board. They also contain "molex" connectors, which are standard connectors for video games. Model 44-1035 contains an on/off button on one side which is designed to protrude through a video game cabinet after installation. Model 44-1045 contains a separate connector for steering wheel controls. The protestant claims that models 44-1011 and 44-1015 possess voltages and amperages which specifically service video games. The power supplies were entered on April 6, 1996, under subheading 9504.30.00, HTSUS, as parts of other games. The entry was liquidated on August 2, 1996, under subheading 8504.40.90, HTSUS, as other static converters. The protest was timely filed on October 31, 1996. ISSUE: Whether the power supplies are classifiable under subheading 8504.40.90, HTSUS, as other static converters, or under subheading 9504.30.00, HTSUS, as parts of other games. LAW AND ANALYSIS: Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's). GRI 1 provides that classification is determined according to the terms of the headings and any relative section or chapter notes. The HTSUS provisions under consideration are as follows: 8504.40.90: [e]lectrical transformers, static converters (for example, rectifiers) and inductors; power supplies for automatic data processing machines or units thereof of heading 8471; parts thereof: [s]tatic converters; power supplies for automatic data processing machines or units of heading 8471: [o]ther. The general, column one rate of duty for goods classifiable under this provision is 2.4 percent ad valorem. 9504.30.00: [a]rticles for arcade, table or parlor games, including pinball machines, bagatelle, billiards and special tables for casino games; automatic bowling alley equipment; parts and accessories thereof: [o]ther games, coin-or token-operated, other than bowling alley equipment; parts and accessories thereof. Goods classifiable under this provision receive duty-free treatment. Chapter 95, note 3, HTSUS, states that: [s]ubject to note 1 above, parts and accessories which are suitable for use solely or principally with articles of this chapter are to be classified with those articles. Additional U.S. Rule of Interpretation 1(a), HTSUS, states that: [i]n the absence of special language or context which otherwise requires-- (a) 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 goods of that class or kind to which the imported goods belong, and the controlling use is the principal use. The protestant claims that because the power supplies are principally used as parts of video games classifiable under heading 9504, HTSUS, based upon chapter 95, note 3, HTSUS, they are also classifiable under heading 9504, HTSUS. However, the protestant must sufficiently prove that the power supplies belong to a class of merchandise which is principally used as parts of video games. Whether the power supplies are actually used with game machines of heading 9504, HTSUS, is irrelevant. Factors pertinent in determining whether merchandise falls within a particular class or kind include general physical characteristics, the expectation of the ultimate purchaser, channels of trade, environment of sale (accompanying accessories, manner of advertisement and display), use in the same manner as merchandise which defines the class, economic practicality of so using the import, recognition in the trade of this use. Susceptibility, capability, adequacy, or adaptability of the import to the common use of the class is not controlling. U.S. v. The Carborundum Company, 63 CCPA 98, C.A.D. 1172, 536 F.2d 373 (1976). Model 44-1025, which is part of a companion protest (Protest No. 2704-96-103383) filed by the same protestant and similar to the power supplies of this protest in both construction and use, was submitted to the U.S. Customs Laboratory, Los Angeles, California, for analysis. In the Laboratory Report, dated April 18, 1997, it states, in part, that: . . . the sample is a power supply. In its present form, the unit cannot be used as a power supply for personal computers. However, it can be used as a power supply for video game machines as claimed or any other machine requiring these power requirements and connectors. (emphasis supplied). We find that, although the subject power supplies may actually be used for video game machines, the protestant has not sufficiently proven that, in their condition as imported, they are in the class of merchandise principally used with the merchandise of heading 9504, HTSUS. Heading 9504, HTSUS, is a principal use provision; it is not an actual use provision. Based upon the Customs Laboratory Report and literature provided by the protestant, it is our position that the power supplies, which may be used with other machines as power supplies, are classifiable under subheading 8504.40.90, HTSUS. The protestant has offered a report from an "independent laboratory" which states that the power supplies are used with television games. This report is vague in that it does not state whether "television games" are coin- or token-operated games (with which the protestant claims the power supplies are used) or standard home video games used with a television set. Also, we find that this report does not override the findings in the Customs Laboratory Report or the information provided in the protestant's literature. The protestant cites HQ 957836, dated October 17, 1995, in which we held that VGA monitors, because of their special design, were principally used as parts of game machines and were classifiable with those machines under heading 9504, HTSUS. It is our position that HQ 957836 is irrelevant to this protest because issues involving principal use, by their nature, must be handled on a case-by-case basis. In this case, the protestant has failed to prove that the power supplies are part of a class of merchandise which is principally used with the game machines of heading 9504, HTSUS. HOLDING: The power supplies are classifiable under subheading 8504.40.90, HTSUS, as other static converters. The protest should also be DENIED. In accordance with Section 3A(11)(b) of Customs Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, this decision, together with the Customs Form 19, should be mailed by your office to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry in accordance with the decision must be accomplished prior to mailing of this decision. Sixty days from the date of the decision the Office of Regulations and Rulings will take steps to make the decision available to Customs personnel via the Customs Rulings Module in ACS and the public via the Diskette Subscription Service, Freedom of Information Act, and other public access channels. Sincerely, John Durant, Director Tariff Classification Appeals Division


The merchandise consists of dynamic test handlers (handlers) (Model no. M6741A), each of which is a mechanical apparatus designed specifically to deliver and retrieve integrated circuits (ICs) to and from the test socket of an automatic integrated circuit test system (tester), which is designed to test the ICs. The handler is a complex system of mechanical and electronic components which, when properly integrated with a test system, enables the tester to achieve maximum productivity. The tester is incapable of transporting or sorting semiconductor devices, nor is the tester capable of altering the test environment. As initially designed, the tester requires hand placement of individual ICs at the test socket, a time-consuming and expensive method of device testing. Decreasing the time required to deliver ICs to and retrieve ICs from the tester is the most efficient way of achieving both reduced test time and test cost. Rapid transport of ICs is accomplished most efficiently by the addition of the handler to the tester configuration. Each handler performs multiple functions. The handler first transfers ICs to be tested from the customer's tray to its own. This is the first opportunity for the handler to reject nonconforming ICs; ICs which do not meet specifications for shape and size are rejected at any stage in the process, and the handler generates a message enabling the operator to remove the IC. Elevators within the handler stack the IC trays. The trays are then moved into a chamber within the handler, where the ICs are heated or cooled to a specified temperature. At this point, the handler can again reject ICs if the connection between the pin and the semiconductor materials is faulty. The handler then connects the ICs to be tested to the test socket. The test socket is part of the test head which is clamped onto the side of the handler, and the test sockets protrude into the handler itself. At this stage, it is the function of the handler to continue to maintain the test temperature, to apply the appropriate pressure to ensure the tray is situated properly in the test socket. The handler must also ensure that the connection is reliably positioned for stable testing. These functions help to eliminate stress on the ICs under test. The handler communicates via electric signal with the tester when the ICs have been properly positioned. The handler advises the tester via electric signal where the ICs are, when the ICs are ready to be tested, and what test temperature will be maintained by the handler throughout the test. Once the tester has received the requisite confirmation from the handler that the ICs are ready for testing, the tester proceeds to test the devices. This is accomplished by sending signals from a separate stand-alone unit, through a sheaf of cables to the test head. The tester generates stimuli and measures feedback to determine whether the ICs under test can perform the functions for which they were designed. Following this test phase, the tester signals the handler. The handler then transports the tray to a separate soak chamber, designed to ensure that the devices do not sweat or otherwise become damaged Once the tester has tested the ICs, it advises the handler where the ICs should be categorized in sorting. As testing of multiple ICs can be accomplished simultaneously, the tester can communicate multiple messages simultaneously, one for each IC under test. Responding to the messages from the tester, the handler sorts each IC, based upon performance, into one of several bins. The handler then loads successfully tested ICs into the customer's trays. To perform the operations described, each handler utilizes sensors, amplifiers, and hydraulic equipment. During the entire process, the ICs under test do not physically leave the handler, and, at the end of the process, the handler can determine whether the ICs have been properly categorized. The merchandise was entered on March 28, 1997, under subheading 9030.82.00, HTSUS, as other apparatus for measuring or checking semiconductor wafers or devices. The entries were liquidated on July 11, 1997, under subheading 9030.90.84, HTSUS, as accessories of apparatus of subheading 9030.82, HTSUS. The protest was timely filed on July 21, 1997.

Protest 3901-97-101872
Dynamic Test Handlers

Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's). GRI 1 provides that classification is determined according to the terms of the headings and any relative section or chapter notes. The 1997 HTSUS provisions under consideration are as follows: 9030 Oscilloscopes, spectrum analyzers and other instruments and and apparatus for measuring or checking electrical quantities, excluding meters of heading 9028; instruments and apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or other ionizing radiations; parts and accessories thereof: Other instruments and apparatus: 9030.82.00 For measuring or checking semiconductor wafers or devices. 9030.90 Parts and accessories: Other: 9030.90.84 Of instruments and apparatus of subheading 9030.82. * * * * * * * * * 9031 Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors; parts and accessories thereof: Other optical instruments and appliances: 9031.41.00 For inspecting semiconductor wafers or devices or for inspecting photomasks or reticles used in manufacturing semiconductor devices. 9031.80 Other instruments, appliances and machines: 9031.80.80 Other. * * * * * * * * * In PD A81426, dated April 3, 1996, Customs held several models of dynamic test handlers (Model nos. M3741, M3821A/3841A, M4132A/4133A, M4152A, M4162A, M4622A, M6441A, M6841A, M6841D/6862D, and M6861A) to be classifiable under subheading 9030.90.85, HTSUS (the 1996 precursor to 1997 subheading 9030.90.84, HTSUS). Because the subject handler (Model no. M6741A) was not dealt with in that ruling, we will not reconsider PD A81426 at this time. Section XVI, note 4, HTSUS, states that: [w]here a machine (including a combination of machines) consists of individual components (whether separate or interconnected by piping, by transmission devices, by electric cables or by other devices) intended to contribute together to a clearly defined function covered by one of the headings in chapter 84 or chapter 85, then the whole falls to be classified in the heading appropriate to that function. Chapter 90, note 3, HTSUS, states that: [t]he provisions of note 4 to section XVI apply also to this chapter. Counsel cites HQ 952297, dated July 30, 1993, and HQ 955151, dated January 5, 1994, in arguing that each handler is a part of a tester system, the components of which constitute a functional unit as defined in section XVI, note 4, HTSUS, and applied to the provisions of chapter 90, HTSUS, through chapter 90, note 3, HTSUS. Therefore, it is claimed that each handler, imported into the U.S. separately, constitutes an unfinished functional unit classifiable under subheading 9030.82.00, HTSUS. However, in both HQs 952297 and 955151, the merchandise involved consisted of complete systems which met the definition of a functional unit. In the instant case, the handler, imported without the remainder of the tester system, at best constitutes an unfinished functional unit. Because unfinished functional units are not recognized by any Legal or Harmonized Commodity Description and Coding System Explanatory Notes, their components must be classified in the separate headings describing them. See HQ 087077, dated March 27, 1991. Therefore, because the handlers do not meet the definition of a functional unit, they must be classifiable in the HTSUS provision which describes them. In HQ 952297, dated July 30, 1993, we stated that: [t]he term "checking" is not defined in the HTSUS. A tariff term that is not defined in the HTSUS or in the Harmonized Commodity Description and Coding System Explanatory Notes (EN) is construed in accordance with its common and commercial meaning. Nippon Kogasku (USA) Inc. v. United States, 69 CCPA 89, 673 F.2d 380 (1982). Common and commercial meaning may be determined by consulting dictionaries, lexicons, scientific authorities and other reliable sources. C.J. Tower & Sons v. United States, 69 CCPA 128, 673 F.2d 1268 (1982). In United States v. Corning Glass Works, 66 CCPA 25,27, 586 F.2d 822, 825 (1978), the Court of Customs and Patent Appeals, quoting Webster's Third New International Dictionary, 381 (1971), stated: "Check" is defined as "to inspect and ascertain the condition of especially in order to determine that the condition is satisfactory; *** investigate and insure accuracy, authenticity, reliability, safety, or satisfactory performance of ***; to investigate and make sure about conditions or circumstances ***." We agree with the protestant that each handler performs a checking function, in that it inspects and ascertains the condition of the ICs throughout the testing process. An example of the checking function is the handler's ability to reject nonconforming ICs. Counsel states that ICs which do not meet specifications for shape and size are rejected by the handler at any stage in the process, and the handler generates a message enabling the operator to remove the IC. However, counsel claims that the handlers check the ICs for electrical quantities. We disagree. It is our understanding that each handler checks the ICs for physical properties such as size and shape specifications. Although there is little information concerning the term "electrical quantities" in the HTSUS, it is our position that, based upon the information submitted by counsel for the protestant, the handlers do not qualify as an instrument for checking electrical quantities. Consequently, as the handlers do not meet the terms of heading 9030, HTSUS, they are precluded from classification under subheading 9030.82.00, HTSUS. See HQ 960051, dated December 22, 1997. We will now determine whether the handlers are properly classifiable under subheading 9030.90.84, HTSUS, as accessories of the instruments of heading 9030, HTSUS. In HQ 952942, dated April 27, 1993, we stated that: [a] part of an article, for tariff purposes, is a thing necessary to the completion of that article. It is an integral, constituent or component part, without which the article to which it is joined could not function as such article. An accessory, on the other hand, is something that is not essential in itself but adds to the effectiveness of something else. In each case, the nature, function, and purpose of an article must be examined in relation to the article to which it is attached or which it is designed to serve. It is our position that the handlers, although adding to the effectiveness of the testers by creating an optimal test environment, are not accessories, as they are free-standing and independent units capable of performing a checking function without the aid of another machine. Therefore, the handlers are precluded from classification under subheading 9030.90.84, HTSUS. Chapter 90, additional U.S. note 3, HTSUS, states that: [f]or the purposes of this chapter, the terms "optical appliances" and "optical instruments" refer only to those appliances and instruments which incorporate one or more optical elements, but do not include any appliances or instruments in which the incorporated optical element or elements are solely for viewing a scale or for some other subsidiary purpose. It is now our understanding from counsel that, although the subject handlers perform the described checking function, they do not possess the necessary optical elements allowing for classification under subheading 9031.41.00, HTSUS. Therefore, based upon the information presented to us by counsel, the handlers are precluded from classification therein. Consequently, we find that, as the handlers, which perform a checking function, are not more specifically described elsewhere, they are classifiable under subheading 9031.80.80, HTSUS.


Protest 2809-98-100442; Automatic Pellicle Mounting System; Measuring or Checking Instruments, Other Optical Instruments and Appliances. The AM-6 under protest consists of two units: a pellicle mounting unit and a particle detector for pellicles and reticles. A descriptive sheet provided with the protest explains that the pellicle mounting and particle detection units form the AM-6, which mounts pellicles onto the surface of photomasks and detect particles on the pellicles. The merchandise is designed for semiconductor production utilization. The detection unit is available separately as the AM-601D pellicle and reticle detector. The entry was liquidated under a provision for other machines and mechanical appliances having individual functions, not specified or included elsewhere under subheading 8479.89.95 of the Harmonized Tariff Schedule of the United States (HTSUS). Protestant claims that the merchandise is classifiable as other optical measuring or checking instruments and appliances under subheading 9031.41.00, HTSUS. The 1997 HTSUS provisions under consideration are as follows: 8479 Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and mechanical appliances: 8479.89 Other: Other: 8479.89.85 Machines for processing of semiconductor materials; machines for production and assembly of diodes, transistors and similar semiconductor devices and electronic integrated circuits; mach

reticle inspection
semiconductor assembly machine

Merchandise is classifiable under the HTSUS in accordance with the General Rules of Interpretation (GRIs). GRI 1 states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes, and provided the headings or notes do not require otherwise, according to GRIs 2 through 6. The protestant contends that the main function of the merchandise is to detect particles on the pellicles, and it is classifiable under subheading 9031.41.00, HTSUS. Section XVI, Note 1(m), HTSUS, states that this section (which includes Chapters 84 and 85) does not cover articles of Chapter 90. If the AM-6 is a good described by a heading of Chapter 90, it cannot be classified in a heading of Chapter 84 or 85. Since the AM-6 is comprised of two components, we must determine if it is a functional unit described by heading 9031, HTSUS. Chapter 90, Note 3, HTSUS, states that the provisions of Note 4 to Section XVI apply to this chapter. Note 4, Section XVI, HTSUS, states that [w]here a machine (including a combination of machines) consists of individual components (whether separate or interconnected by piping, by transmission de


The merchandise at issue is toner in bottles, toner/ developer cartridges and laser laser drum cleaning kits. Some of these cartridges contain toner and are used with photocopy machines. Other cartridges contain ink and are used with printers. The submitted literature indicates that at least some of the cartridges contain a gear that meshes with the internal gears of the machine. The cartridges are sold with toner or ink inside and remain with their contents throughout its use by the machine. The cartridges are not designed for reuse. The articles were entered under a provision in heading 9009, HTSUS, as other parts and accessories of photocopying machines. On the belief that the cartridges were classifiable based on their contents, the entries were liquidated under a provision in heading 3707, HTSUS, as chemical preparations for photographic uses. On protest, the claim is that Chapter 90, Additional U.S. Note 5(a), HTSUS, requires that the cartridges be classified as parts of the machine or apparatus with which they are solely or principally used. With respect to certain of the toner in bottles, a claim is made under the duty-free provision of heading 9801.00.10, HTSUS, as products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad. The HTSUS provisions under consideration are as follows: 3707 Chemical preparations for photographic uses...: 3707.90 Other: Chemical preparations for photographic uses: 3707.90.32 Other * * * * 8473 Parts and accessories...suitable for use solely or principally with machines of headings 8469 to 8472: 8473.30 Parts and accessories of the machines of heading 8471 (automatic data processing machines, machines for transcribing data and machines for processing such data): Not incorporating a cathode ray tube: Other: * * * * 9009 Photocopying apparatus incorporating an optical system or of the contact type and thermocopying apparatus; parts and accessories thereof: 9009.90 Parts and accessories:

Under General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), goods are to be classified according to the terms of the headings and any relative section or chapter notes, and provided the headings or notes do not require otherwise, according to GRIs 2 through 6. Section VI, Note 2, HTSUS, states in part that goods classifiable in heading 3707 by reason of being put up in measured doses or for retail sale are to be classified in that heading and in no other heading of the tariff schedule. Parts which are goods included in any of the headings of Chapters 84 and 85 are in all cases to be classified in their respective headings. See Section XVI, Note 2(a), HTSUS. Other parts, if suitable for use solely or principally with a particular machine, or with a number of machines of the same heading, to include heading 8473, among others, are to be classified with the machines of that kind. See Section XVI, Note 2(b), HTSUS. Parts and accessories which are goods included in any of the headings of Chapters 84, 85, 90 and 91, are in all cases to be classified in their respective headings. See Chapter 90, Note 2(a), HTSUS. Other parts and accessories, if suitable for use solely or principally with a particular kind of machine, instrument or apparatus, or with a number of machines, instruments and apparatus of the same heading, are to be classified with the machines, instruments and apparatus of that kind. See Chapter 90, Note 2(b), HTSUS. Chapter 90, Additional U.S. Note 5(a), HTSUS, states, in part, that with respect to parts of photocopying apparatus of subheading 9009.12, subheadings 9009.90.10 and 9009.90.30 cover imaging assemblies incorporating a toner receptacle unit and toner distribution unit. Initially, the classification of toner for photocopy machines in subheading 3707.90.30, HTSUS, was settled in Mita Copystar America v. United States, 21 F.3d 1079 (Fed. Cir. 1994) (Mita I). The record indicates that a number of the items listed in this protest are classifiable within this provision. Many of the remaining items in this protest are identified as ?kits? which contain either toner bottles or cartridges, together with other articles for cleaning or maintaining the copier or printer. This suggests that these are goods put up in sets for retail sale which, under GRI 3(b), are to be classified as the material or component which imparts the essential character to the whole. For this purpose, it is apparent that the toner bottle or cartridge, as appropriate, imparts the essential character to the set. The classification of toner cartridges for electrostatic photocopiers was addressed in Mita Copystar America v. United States, Appeal No. 98-1203 (Fed. Cir., decided November 6, 1998) (Mita II). These were cartridges sold with toner inside, the cartridges being the standard device for providing toner to the copier, and which remained with the toner throughout its use by the photocopier. The cartridges were not designed for reuse. The court in Mita II held that the cartridges were classified in heading 9009, HTSUS, as parts and accessories of photocopiers, citing Chapter 90, Note 2(b). The court reasoned that the photocopiers could not function without the cartridges which were dedicated for use with them. Whether the toner cartridges in Mita II contained a gear, as many of the ones in this protest do, is unclear. However, what is clear is that toner cartridges, with or without a gear attached, that are solely or principally used with photocopying apparatus of heading 9009, are also classified in that heading, in accordance with Chapter 90, Note 2(b), HTSUS. The remaining cartridges, apparently containing ink, are used with laser printers and other printers provided for in heading 8471. Such cartridges qualify as ?parts? under the authority of Mita II. As such, they are provided for in heading 8473, in accordance with Section XVI, Note 2(b), HTSUS.


The file indicates the following. The subject entries were filed between June 6, 1998 and August 5, 1998. The entries were liquidated between April 16, 1999 and June 18, 1999. This protest was timely filed on July 12, 1999. The merchandise consists of leadless (wound chip) inductors where the metal terminals are used as the electrodes and the coils are encapsulated in heat-proof resin. The protestant claims the goods were originally entered as “capacitors” rather than “inductors”, due to an error on the part of the exporters. Because of this, the items were liquidated under subheading 8532.24.00.60, HTSUS, as electrical capacitors…ceramic dielectric, multilayer…other…radial heads. Protestant asks that the imported merchandise be reclassified as inductors for power supplies for automatic data processing (“ADP”) machines and telecommunications apparatus.

Protest 4195-99-100012
Inductors
Mislabeled merchandise

We note initially that the protest was timely filed under the statutory and regulatory provisions for protests, 19 U.S.C. 1514(c)(3)(A) and 19 CFR 174.12(e)(1). Classification under the HTSUS is made in accordance with the General Rules of Interpretation (“GRIs”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied. The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80. Capacitors are electrical devices capable of storing electrical energy. In general, a capacitor consists of two metal plates insulated from each other by a dielectric (see McGraw-Hill Encyclopedia of Science and Technology, vol. 3, 7th ed., 200 (1992). Inductors are devices used to introduce inductance into a circuit (ibid. vol. 9, 7th ed., 101 (1992). Inductance is that property of an electric circuit or of two neighboring circuits whereby an electromotive force is induced (by the process of electromagnetic induction) in one of the circuits by a change in the current in either of them (ibid. at 88). In its most basic form, an inductor is a coil of wire wrapped around some type of core material. The HTSUS headings under consideration are as follows: Electrical transformers, static converters (for example, rectifiers) and inductors; parts thereof: Other inductors For power supplies for automatic data processing machines and units thereof of heading 8471; for telecommunications apparatus. Other. Electrical capacitors, fixed, variable or adjustable (pre-set); parts thereof: Other fixed capacitors 8532.24 Ceramic dielectric multilayer Heading 8532, HTS, deals with the classification of capacitors. From the information and schematics provided by the importer, the merchandise here is clearly not properly classifiable in this heading because the goods do not meet the terms of the heading. Heading 8504, HTS, deals with the classification of various type of capacitors. The merchandise at issue here would be properly classified under this heading. The relevant ENs to 85.04 read as follows: (III) Inductors These consist essentially of a single coil of wire, which, inserted in an AC circuit, limits or prevents by its self-induction the flow of the AC. They vary from small chokes used in wireless circuits, instruments, etc., to large coils often mounted in concrete, used in power circuits (e.g., for limiting the flow of current in the event of a short circuit). According to the literature provided by the Protestant the inductors are used in a variety of applications, including telecommunications, measuring and medical equipment and computers and peripherals. Although the merchandise meets the requirements to be classified under subheading 8504.50, HTSUS, nothing has been provided that these inductors are principally used in power supplies of ADP machines or in telecommunication apparatus. Since principal use has not been established, the proper classification for this merchandise should be subheading 8504.50.80, HTSUS, which provides for “Electrical transformers, static converters…and inductors…: other inductors: other.”