The tariff classification of a main computer board fromIreland

NY 868566 November 12, 1991 CLA-2-84:S:N:N1:110 868566 CATEGORY: Classification TARIFF NO.: 8473.30.4000 Ms. Dollie C. Smith Intel Corporation 3065 Bowers Ave. Santa Clara, CA 95052-8131 RE: The tariff classification of a main computer board from Ireland Dear Ms. Smith: In your letter dated October 31, 1991, you requested a tariff classification ruling. The merchandise under consideration involves a main computer board assembly (BP486) that will be used in a desktop workstation. In its imported condition, the board will contain the following components: 1. 4MB of main memory expandable to 32MB 2. 2 serial, 1 parallel, 1 mouse and 1 keyboard port 3. various controller IC's (bus, video, disc drive, etc.) 4. flash memory IC's 5. empty socket for 80486SX or 80486DX microprocessor The main board will not incorporate the CPU microprocessor, such as the 80486DX33 or the 80486SX25. The board therefore lacks the logic, control and arithmetical portion of a digital processing unit. Noting Legal Note 5 A to Chapter 84 of the Harmonized Tariff Schedule of the United States, the imported board would not have the "essential character" of an automatic data processing machine. The applicable subheading for the main computer board without CPU will be 8473.30.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts and accessories of the machines of heading 8471 not incorporating a cathode ray tube. The rate of duty will be free. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport


The tariff classification of computer boards for a notebookcomputer from Hong Kong.

NY 869221 December 9, 1991 CLA-2-84:S:N:N1:110 869221 CATEGORY: Classification TARIFF NO.: 8473.30.4000 Mr. Dennis Heck Ernst & Young 515 South Flower Street Los Angeles, CA 90071 RE: The tariff classification of computer boards for a notebook computer from Hong Kong. Dear Mr. Heck: In your letter dated November 20, 1991, on behalf of AST Research, you requested a tariff classification ruling. The merchandise under consideration includes four printed circuit boards that are designed and used with a notebook computer. The two models of Daughterboards (PN 202329 & 202410) essentially contain a EX386SX CPU microprocessor, the math co-processor socket, the keyboard BIOS and the system BIOS, but do not have any input or output capability since those functions are performed by the I/O board that is plugged into the motherboard. The Motherboard contains the internal memory control, the serial/parallel port control, the video control, disk drive control and battery management controller BIOS. It does not contain a CPU microprocessor. The SIMM board, which is basically a memory module, and the I/O board, both plug into the motherboard as does the Daughterboard, which then allows the four boards to function as digital processing unit. If these four boards are imported together, they would meet the HTS Chapter 84 Legal Note 5 A definition of a digital processing machine. These four boards are however imported separately, and in their imported condition all lack the components to qualify as a digital processing unit. The applicable subheading for the daughterboards, motherboard without CPU, SIMM board, and I/O board, when separately imported, will be 8473.30.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts and accessories of the machines of heading 8471 not incorporating a cathode ray tube. The rate of duty will be free. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport


The tariff classification of synthetic gemstone "shapes"from Czechoslovakia.

synthetic sapphire
worked synthetic sapphire


NY 869571 December 12, 1991 CLA-2-84:S:N:N1:110 869571 CATEGORY: Classification TARIFF NO.: 8473.30.4000 Ms. Dollie Smith Intel Corporation 3065 Bowers Avenue Santa Clara, CA 95052-8121 RE: The tariff classification of a modular CPU card from Ireland Dear Ms. Smith: In your letter dated November 26, 1991, you requested a tariff classification ruling. The merchandise under consideration involves a model BXCPU computer board that is designed for use with a new line of Xpress desktop computers. These boards can come in three different configurations: X486/50E; X486/33E; and X486SX/25E. These boards contain a CPU chip such as a 80486DX50 microprocessor, and a series of discreet programmable array logic IC's (PAL's) that combine to make up the memory bus controller. They will contain no BIOS or I/O functions. These boards are specifically designed for the Xpress desktop line of computers and are directly connected to the mainboard (baseboard) of the computer. The Xpress desktop computer features a new scalable modular design that isolates the CPU, external cache and memory bus controller from the mainboard (baseboard). When a higher performance CPU becomes available, this design allows the customer to upgrade the system with a new CPU module (BXCPU) rather than having to replace the whole system. Noting Legal Note 5 (A) (a) for Chapter 84 of HTS, this board would not appear to meet the definition of a digital processing machine. Without the BIOS, the computer will lack the instructions necessary to accept or process data. Without the Input/output controllers such as the video, keyboard or disc drive controllers, this board cannot be freely programmed by the user. While the BXCPU does have cache memory, it does not have Random Access Memory (RAM) which would prevent the storage of data immediately necessary for the execution of the program. The design of this board prevents its use as a functional mainboard or motherboard for other computers. To be a functional processor unit, this BXCPU board must be mated with the Xpress mainboard (baseboard). The applicable subheading for the BXCPU board will be 8473.30.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts and accessories of the machines of heading 8471 not incorporating a cathode ray tube. The rate of duty will be free. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport


NY 869903 January 15, 1992 CLA-2-85:S:N:N1:109 869903 CATEGORY: Classification TARIFF NO.: 8541.90.0000 Ms. Maria Necci Columbia Shipping Inc. 138-01 Springfield Boulevard Jamaica, New York 11413 RE: The tariff classification of alumina housings from West Germany and Great Britain. Dear Ms Necci: In your letter dated October 21, 1991, you requested a tariff classification ruling on behalf of Hoechst Ceramtec, N.A. The samples are alumina housings which are used to make power transistor semiconductors. The housings consist of a top (metal piece) and bottom (ceramic and metal piece). A transistor chip is assembled between the top and bottom pieces to make a power transistor. Your project manager has advised us that the housings have no other use except as part of the power transistor. The applicable subheading for the alumina housings will be 8541.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for "[parts of transistors]," free of duty. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport


The tariff classification of a Cupid-32 processor board fromHong Kong

NY 874481 May 19, 1992 CLA-2-84:S:N:N1:110 874481 CATEGORY: Classification TARIFF NO.: 8473.30.4000 Mr. Dennis Heck Castelazo & Associates 5420 West 104th Street Los Angeles, CA 90045 RE: The tariff classification of a Cupid-32 processor board from Hong Kong Dear Mr. Heck: In your letter dated May 11, 1992, on behalf of AST Research, Inc., you requested a tariff classification ruling. The merchandise under consideration involves a modular design board (Completely Universal Processor and I/O Design) that is designed for use with a line of desktop computers. The CUPID- 32 design modularizes the system board, the processor board and the optional memory expansion board for easy memory and/or microprocessor upgradability. The processor board contains the CPU microprocessor, math coprocessor socket, external cache memory/controller (i.e. cache memory is standard on certain configurations, but not all Premium line processor boards have external cache memory), crystal oscillator, a series of discreet programmable array logic IC's, and the system memory SIMM's (single in line memory modules). The processor board does not contain the system BIOS, no I/O capability, no system bus, and no peripheral interfaces since all of these functions are resident on the system board (main board). The processor board is thus performing the storage of the processing program, and the arithmetical computations, while the main board performs the programmability functions of the computer through utilization of the resident ROM BIOS, the I/O bus and the keyboard controller. If the processor board and main board are imported together, noting Legal Note 5 (A) to Chapter 84 of HTS, they would meet the definition of a digital processing machine. The processor board is however imported separately and would not qualify as a digital processing unit. The applicable subheading for the CUPID-32 processor board will be 8473.30.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts and accessories of the machines of heading 8471 not incorporating a cathode ray tube. The rate of duty will be free. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport


The tariff classification of a tool break indicator fromCroatia.

NY 875000 July 1, 1992 CLA-2-90:S:N:N1:104 875000 CATEGORY: Classification TARIFF NO.: 9031.80.0080 Mr. Alan Muir Schenkers International Forwarders, Inc. 123 Sivert Court Bensenville, IL 60106 RE: The tariff classification of a tool break indicator from Croatia. Dear Mr. Muir: In your letter dated May 28, 1992 on behalf of KS&L Machine Products, Inc. of Libertyville, Illinois you requested a tariff classification ruling. The IL-MK7 Tool Break Indicator consists of a probe with a touch needle connected by cable to a microprocessor controlled indicator unit. It continuously monitors the tool and in the event of a break signals the machine control unit through relay contacts. The probe "memorizes" the position of the object examined and retains the angle in its memory. The applicable subheading for the Tool Break Indicator will be 9031.80.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter. The rate of duty will be 4.9 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport


The tariff classification of silicon, 98.5% maximum purity,from Russia.

The tariff classification of silicon
98.5% maximum purity
from Russia.

NY 880715 December 1, 1992 CLA-2-28:S:N:N1:235 880715 CATEGORY: Classification TARIFF NO.: 2804.69.5000 Mr. Glen Schroeder MK Technology Trading, Inc. 1920 N Street NW, Suite 750 Washington D.C. 20036 RE: The tariff classification of silicon, 98.5% maximum purity, from Russia. Dear Mr. Schroeder In your letter dated November 18, 1992, tariff classification ruling. The applicable subheading for the product described above will be 2804. 69.5000, Tariff Schedules of the United States (HTS), which provides for silicon less than 99% pure. The duty will be 9 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport


The tariff classification of unpolished silicon wafers from China


NY 884779 May 6, 1993 CLA-2-85:S:N:N1:109 884779 CATEGORY: Classification TARIFF NO.: 8541.10.00 Mr. Robert Blanc General Instrument Corporation Power Semiconductor Division 600 West John Street Hicksville, NY 11802 RE: The tariff classification of Schottky rectifier diodes from Taiwan Dear Mr. Blanc.: In your letter dated March 12, 1993, you requested a tariff classification ruling. The merchandise is described in the submitted literature as Schottky rectifier diodes. They contain two diodes which are not directly connected to each other with no other electronic element contained in the device. Each diode contained in the package is a two terminal device with a single P N junction. They allow current to pass in one direction while offering a very high resistance in the other. The diodes have many applications particularly in the fields of detection and switching. The applicable subheading for the Schottky rectifier diodes will be 8541.10.00, Harmonized Tariff Schedule of the United States (HTS), which provides for "[ diodes, other than photosensitive or light emitting diodes]." The rate of duty will be free. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport


NY 885789 May 21, 1993 CLA-2-85:S:N:N1:109 885789 CATEGORY: Classification TARIFF NO.: 8542.90.0000 Ms. Sherry Poplarchik UPS Customhouse Brokerage 6200 Lockheed Ave. Anchorage, AL 99502 RE: The tariff classification of seal rings from Japan Dear Ms. Poplarchik: In your letter dated April 22, 1993, you requested a tariff classification ruling on behalf of Kyocera America Inc. The merchandise is described in the submitted literature as seal rings which are made up of four metal sides which are fused on to the bottom piece to form a protective housing for the semiconductor devices. Once the seal ring is installed, a lid is then attached to completely protect the semiconductor. The applicable subheading for the seal rings will be 8542.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for "[Parts for electronic integrated circuits and microassemblies]." The rate of duty will be free. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport


NY 887804 July 26, 1993 CLA-2-85:S:N:N1:109 887804 CATEGORY: Classification TARIFF NO.: 8504.40.00 Mr. Brian Loh Jumping Freight (USA) Inc. 147-39 175 TH Street Rm. 103B Jamaica, NY 11434 RE: The tariff classification of a "Top Gin Inverter" from Taiwan Dear Mr. Loh: In your letter dated June 15, 1993, you requested a tariff classification ruling on behalf of BCC (USA) Inc. The merchandise, identified in the submitted literature as the "Top Gin Thyfrec-TG200, hereafter TG200, inverter, is described as a voltage source type transistor inverter in which the commercial power is rectified by a converter consisting of a three phase power bridge, and smoothed by capacitors. Andrew Dong of BCC (USA) Inc confirmed that although the TG200 is described as an inverter it converts alternate current (AC) to direct current (DC). The applicable subheading for the " TG200 Top Gin Inverter" will be 8504.40.00, Harmonized Tariff Schedule of the United States (HTS), which provides for "rectifying apparatus." The rate of duty will be 3 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport


The tariff classification of silicon metal, 99% pure fromEngland.


The tariff classification of a rare-earth metal mixture from China.


NY 896328 April 10, 1994 CLA-2-85:S:N:N1:109 896328 CATEGORY: Classification TARIFF NO.: 8541.10.0080, 8541.30.0080, Mr. A. Lederman MSI Electronics, Inc. 34-32 57th Street Woodside, NY 11377 RE: The tariff classification of a diac, a silicon controlled rectifier (SCR), a triac, and a Schottky barrier rectifier from Taiwan Dear Mr. Lederman: In your letter dated March 29, 1994, you requested a tariff classification ruling. Your letter describes the subject merchandise as follows: 1. The Diac, identified in the submitted literature as PDA 30, PDA40 and PDA60, is described as glass passivated three-layer diac for triggering thyristors. The diac has a breakover current of 100uA maximum. 2. The SCR , identified in the submitted literature as PCR100-4, PCR100-6 and PCR-8, is described as a semiconductor device designed for line-powered control application in relay lamp drivers, small motor controls, and gate drivers for large transistors. The SCR is rated at 0.8 amps. 3. The triac, identified in the submitted literature as PTR100-4C, PTR100-6C, PTR100-8C, PTR100-4D, PTR100-6D AND PTR100-8D, is designed for control applications in lighting, heating, cooling and static switch relays. The triac is rated at 0.8 amps. 4. The Schottky barrier rectifier, identified in the submitted literature as 10C30, 10C40 and 10C60, appears to be a semiconductor diode rated at 10 amps. The applicable subheading for the silicon controlled rectifier (SCR) and the Schottky barrier rectifier will be 8541.10.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "[d]iodes, other than photosensitive or light emitting diodes," free of duty. The applicable subheading for the diac and triac will be 8541.30.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "[t]hyristors, diacs and triacs, other than photosensitive devices," free of duty. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport


The Ensco Technology Corporation imports a system called the "Geolink Orienteer MWD Directional Surveying System" [GEOLINK]. The GEOLINK is a multipart system that is used to indicate the direction and temperature of a drill. The directional system is composed of a downhole system component that is attached to the drill and a surface system component that receives and interprets the data from the drill. The process begins with the downhole equipment. You stated that most, if not all, drilling procedures incorporate the GEOLINK or a similar device. The downhole system, which is contained in the Transmitter Sub, consists of the following components: the Power Section Assembly; the Survey Electronics Assembly; the Actuator Power Controller Assembly; and the Transmitter Assembly. The Transmitter Sub is a specially machined, non-magnetic drill collar section for housing the mud pulse transmitter. The Power Section Assembly supplies the power to the Transmitter Assembly and the Survey Electronics Assembly. The Survey Electronics Assembly collects the mud pulse data. This assembly includes triaxial magnetometers, inclinometers and control electronics. These instruments indicate the inclination, temperature, tool face, and azimuth of the drill. The Actuator Power Controller Assembly carries the power from the Power Section Assembly to the Transmitter Assembly. The Transmitter Assembly collects the data from the Survey Electronics Assembly and converts it into a mud pulse signal that is sent to the Standpipe Pressure Transmitter on the surface. The surface system consists of the following components: the Standpipe Pressure Transmitter; the Pump Synchronization Sensors; a Systems Interface Box; a Control Terminal; a Laptop PC; a Strip Chart Recorder; a Printer; and a Rig Floor Display. The Standpipe Pressure Transmitter receives the mud pulse signal from the Transmitter Assembly and sends the signal to the Systems Interface Box. The Pump Synchronization Sensors synchronize the mud pumps with the Systems Interface Box to enhance pulse detection. The Systems Interface Box supplies power to the entire surface system, except the computer. It acts as the interface for the transmission of data between the various surface system components, except the printer. It converts raw signals into digital signals that are then sent to the computer. The Control Terminal is a hand-held interface that acts as a direct control device to the Systems Interface Box. The Laptop PC is a computer that analyzes the data from the drill. It is used for storage of data, printout, directional survey calculation, and other applications programs. The Strip Chart Recorder prints the data from the Systems Interface Box. The Printer produces hard copy output of data from the drill and other programs. The Rig Floor Display is a unit on the drill rig platform that displays the directional data of the drill. The data is sent from the computer through the Systems Interface Box. You stated that the surface equipment does not and cannot control the downhole equipment--it can only be used to interpret the data sent to the surface from the downhole equipment. To change the drill's direction, the downhole equipment must be taken out of the ground.

Geolink Directional Measurement While Drilling [MWD] System

Webster's Third New International Dictionary ("check"/"measure")

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: ...classification shall be determined according to the terms of the headings and any relative section or chapter notes... You contend that the GEOLINK is classifiable under subheading 8431.43.80, HTSUS, which provides for "[p]arts suitable for use solely or principally with the machinery of headings 8425 to 8430 . . . [p]arts for boring or sinking machinery of subheading 8430.41 or 8430.49 . . . [o]ther." However, according to Section XVI, note 1(m), if this merchandise is classifiable in Chapter 90, it cannot be classified under this subheading. Heading 9031, HTSUS, provides for "[m]easuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter . . . ." Measuring or checking instruments are included in Chapter 90 under the following headings: Heading 9026, HTSUS, provides for "[i]nstruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases . . . ;" Heading 9027, HTSUS, provides for "instruments and apparatus for measuring and checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light . . . ;" and Heading 9030, HTSUS, provides for "other instruments and apparatus for measuring or checking electrical quantities . . . ." Before determining the particular heading in which the GEOLINK belongs, it is necessary to first determine whether the article is "measuring or checking" apparatus for tariff purposes. Absent contrary indications, tariff schedule language is given its common meaning. John S. James a/c The Consolidated Packaging Corp. v. United States, 48 CCPA 75, 79, C.A.D. 768 (1961). 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: To 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." Webster's Third New International Dictionary, 1400 (1986); See also HQ 088025, dated January 17, 1991. The GEOLINK's basic operating theory begins "downhole." The Survey Electronics Assembly measures inclination, azimuth, and tool face. The Transmitter Assembly generates a series of mud pulses to transmit the directional data to the surface. The Actuator Power Controller enables the downhole data to be transmitted to the surface as a coded sequence of mud pulses. On the surface, a Standpipe Pressure transducer monitors circulating pressure to detect the mud pulse sequence transmitted by the downhole tool. An Interface Box automatically filters the raw mud pulse sequence and passes the data to a surface P.C. which decodes that pressure signal to extract the directional data. To enhance mud pulse detection, a pump synchronization sensor is used to synchronize the mud pumps with the Interface box. The GEOLINK is used to indicate the direction (inclination, azimuth, rotation) and temperature of a drill. The directional system is composed of a downhole system component that is attached to the drill and a surface system component that receives and interprets the data from the drill. The GEOLINK determines whether the drill is advancing in the proper direction. However, the surface equipment does not and cannot control the downhole equipment. To change the drill's direction, the downhole equipment must be taken out of the ground. Chapter 90, note 3 states that the provisions of note 4 to Section XVI apply to Chapter 90. Section XVI, note 4 provides as follows: Where 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 [or chapter 90], then the whole falls to be classified in the heading appropriate to that function. The article in question is a functional unit that performs a "checking" and "measuring" function, as those terms are defined above, and the GEOLINK is, therefore, classifiable under one of the following headings: Heading 9026, Heading 9027, Heading 9030, or Heading 9031, HTSUS. The GEOLINK is not covered by the terms of Heading 9026 (liquids and gases), HTSUS, Heading 9027 (viscosity, porosity, expansion, surface tension; heat, sound or light); or Heading 9030 (electrical quantities), HTSUS. Thus, the GEOLINK is 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." See NY 837951, dated March 15, 1989 (downhole probing device used to check the condition of the hole being drilled--the Posiprobe MWD Downhole Probe--classified under subheading 9031.80.00, HTSUS). Finally, classification of the laptop PC and the printer separately under Heading 8471, HTSUS, was considered. This heading provides for "[a]utomatic data processing machines and units thereof." The Explanatory Notes to Chapter 84 state "[i]n accordance with the provisions of the last paragraph of Note 5 to Chapter 84, the following classification principles should be applied in the case of a machine incorporating or working in conjunction with an automatic data processing machine, and performing a specific function: Machines presented with an automatic data processing machine and intended to work in conjunction therewith to perform a specific function other than data processing, are to be classified as follows: the automatic data processing machine must be classified separately in heading 84.71 and the other machines in the heading corresponding to the function which they perform unless, by application of Note 4 to Section XVI or Note 3 to Chapter 90, the whole is classified in another heading of Chapter 84, Chapter 85 or of Chapter 90 [emphasis added]." Because the GEOLINK, as a whole, is classifiable as a "functional unit" according to Chapter 90, note 3, it is unnecessary to classify the laptop PC and the printer in separate headings.


The merchandise consists of semiconductor bases made of copper. The purpose of the base is to mount the semiconductor device, consisting of the semiconductor and the base itself, into a heat sink. You claim that the copper base is an integral part of the semiconductor. The semiconductor device generates heat which is absorbed by a separate heat sink.

Semiconductor Parts
Copper Bases
Section XVI
Note 2(b)

Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification is determined according to the terms of the headings and any relative chapter or section notes. Section XVI, Note 2(b), HTSUS, provides that: [o]ther parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including a machine of heading 8479 or 8453) are to be classified with the machines of that kind. However, parts which are equally suitable for use principally with the goods of heading 8517 and 8525 to 8528 are to be classified in heading 8517. Based upon the description of the merchandise, it is our position that the subject semiconductor base is solely or principally used with a semiconductor, described in heading heading 8541, HTSUS. Therefore, the merchandise is classifiable under subheading 8541.90.00, HTSUS, which provides for: [d]iodes, 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: [p]arts."


Hybrid Microcircuit Assemblies (Radio Frequency "Mixers"); NY 834746 revoked; NY 875211 affirmed; Note 5(B)b to Chapter 85; Note 2(a) to Section XVI; EN 85.42; 8529.90.50, HTSUS


Protest No. 2809-92-100484; KLA Series 5000 Coherence Probe Metrology System; "optical"; HQ 084646; HQ 088231; 9012; EN 90.31; Add. U.S. Note 3 to Chapter 90; Corning Glass Works v. U.S. The article in question is the KLA 5000, which is an automated system that performs user-defined metrology measurements on multilayer integrated product wafers. The KLA 5000 consists of four major subsystems: (1) optics (interferometer microscope); (2) software; (3) electronic hardware (computer and hardware); and (4) mechanical system/wafer loading system (magazine with wafers and robotic arm). The white light interferometer incorporated into the KLA 5000 contains an imaging lens, a beamsplitter, a microscope objective, a reference mirror and an illumination source. The interferometer splits incoherent light into two wave fronts. The zone where the paths interfere is called the coherence region. If both paths are equal, an interference signal is generated at a camera. As the system scans the wafer's semiconductor substrate, interference is detected when the top of the feature passes through the coherence region. When the bottom of the surface passes through the coherence region, interference takes place at the camera for that area. The system combines the interference signal from all pixels. Image-processing algorithms determine the top and bottom widths, the pitch and feature height information. The KLA 5000 has two metrology modes, linewidth registration and overlay. Measurement is p

electron beam wafer inspection
semiconductor inspection microscope
wafer inspection system
wafer metrology parts

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 KLA 5000 is classifiable under Heading 9031, HTSUS, which provides for "[m]easuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; . . . parts and accessories thereof." This determination is not in dispute. However, the subheadings at issue are as follows: 9031.40.00 Other optical instruments and appliances * * * * * * * * * * * * * 9031.80.00 Other instruments, appliances and machines The protestant argues that the KLA 5000 is not an optical instrument for the following reasons: (1) the KLA 5000 is functionally similar to the laser scanning microscope that this office determined was not an optical microscope in HQ 088231, dated March 8, 1991; (2) the KLA 5000 does not aid human vision; (3) the Harmonized Commodity Description and Coding System Explanatory Notes (EN) to Heading 9031, HTSUS, support the classification of the


The DFDAMU is apparatus for collecting and recording data on aerodynamic flight variables. It is a redundant backup that does not function as a navigating instrument. It is designed to permit the post-flight review and analysis of a plane's aerodynamic performance. The DFDAMU consists of two sub-assemblies, a digital flight data acquisition unit (DFDAU) and a digital flight data recorder (DFDR). These units are connected by a cable. Submitted literature depicts the DFDAU and DFDR in use with a flight recorder control panel, accelerometer, and a copy recorder for onboard readout of stored data. In operation, sensors at points on the plane's control surfaces supply parameters of airplane flight systems such as elapsed time, engine pressure, air temperature, airspeed, ground speed, localizer deviation, vertical, longitudinal and lateral acceleration, pitch, roll, etc. to the DFDAU. Some of these signals are in analog form and some in digital form. The DFDAU processes the digital signals, converts the analog signals to digital, then sends the entire output to the DFDR where it is recorded/stored in integrated circuits or on tape. The literature states that the DFDAU "processes" the acquired data for use by the DMRU and that the DMRU "processes, monitors and records" the data received. The import specialist at the sending port proposes to classify the DFDAMU under the provision for electrical machines and apparatus, having individual functions, not specified or included elsewhere in [chapter 85]...flight data recorders, in subheading 8543.80.40, Harmonized Tariff Schedule of the United States (HTSUS). He cites New York ruling 860247, dated February 27, 1991, in support of this classification. He contends that flight data recorders are specifically named in a chapter 85 subheading at the 8-digit level. Therefore, legal note 1(m) to section XVI, which excludes goods from chapter 85 if they are provided for in chapter 90, does not apply. The National Import Specialist maintains that the provision for measuring [or checking] instruments, appliances and machines in heading 9031 encompasses devices that carry out steps in a process of measuring. He cites HQ 089391 for the proposition that data acquisition/recording machines such as the one in issue are primarily used in measuring applications. Therefore, section XVI, legal note 1(m) operates to preclude the subheading 8543.80.40 classification.

Digital Flight Data Acquisition Management Unit (DFDAMU)

Apparatus Consisting of a Flight Data Acquisition Unit and a Flight Data Recording Unit

Apparatus for Processing and Recording Flight Data

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. The paramount rule of tariff classification is GRI 1. Therefore, the terms of the headings plus all applicable legal notes must be considered. The DFDAMU cannot be classified in heading 8543 if it is provided for in heading 9031 or any other heading of chapter 90. It is noteworthy that the provision in subheading 8543.80.40 is for flight data recorders. The apparatus in issue is not merely a flight data recorder. Also, heading 8543 covers all electrical apparatus not falling in any other heading of chapter 85 or not covered more specifically by a heading of any other chapter in the HTSUS. HQ 089391, dated February 6, 1992, held that data recorders used as components in measuring systems that include sensors and display devices were measuring instruments of heading 9031 even though they did not perform any actual measuring function themselves. The data recorder in HQ 089391 did not perform any measuring function but was connected to a computer or oscilloscope that interpreted the recorded data. The device was used to record electronic signals in a process of measuring. HQ 089391 confirmed the common meaning of the term "measure" as "to ascertain the quantity, mass, extent, or degree of [something] in terms of a standard unit or fixed amount" and concluded that measuring instruments, appliances or machines encompass devices that carry out steps in a process of measuring. (Emphasis added). A submitted drawing depicts the DFDAU and DFDR in operation with an accelerometer, a device for measuring the force that is exerted when a body possessing inertia is accelerated. Sensors in the accelerometer ascertain the phenomena being sensed, measure or analyze it, then send the measured data to the DFDAU. As depicted, the DFDAU and DFDR do no measuring or analyzing, but carry out steps in a process of measuring. The DFDAMU, consisting of the sub-assemblies DFDAU and DFDR, are encompassed by heading 9031.


The flight data acquisition unit is a device which accepts data in various forms and outputs it in a specific repetitive manner into a data format that the flight data recorder requires to make a history of what happened during a particular flight.

Flight Data Acquisition Unit
NY 860247 Revoked

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. The paramount rule of tariff classification is GRI 1. Therefore, the terms of the headings plus all applicable legal notes must be considered. Section XVI, note 1(m), HTSUS, states that articles of chapter 90 are not covered in section XVI. Heading 8543 is in section XVI. Therefore, the flight data acquisition unit cannot be classified in heading 8543 if it is provided for in any heading of chapter 90. Also, heading 8543 covers all electrical apparatus not falling in any other heading of chapter 85 or not covered more specifically by a heading of any other chapter in the HTSUS. HQ 089391, dated February 6, 1992, held that data recorders used as components in measuring systems that include sensors and display devices were measuring instruments of heading 9031 even though they did not perform any actual measuring function themselves. The data recorder in HQ 089391 did not perform any measuring function but was connected to a computer or oscilloscope that interpreted the recorded data. The device was used to record electronic signals in a process of measuring. HQ 089391 confirmed the common meaning of the term "measure" as "to ascertain the quantity, mass, extent, or degree of [something] in terms of a standard unit or fixed amount" and concluded that measuring instruments, appliances or machines encompass devices that carry out steps in a process of measuring. (Emphasis added). Flight data acquisition units are used with flight data recorders and other components to enable ground personnel to measure the acquired data and, thus, to evaluate the plane's flight performance.


The flight data entry panel (FDEP), model PV 1591, is a remote unit located in the cockpit of an aircraft that allows a flight crew to turn the flight data acquisition unit (FDAU) on and off, to input flight number and date into that unit, and to display operating status. Although you refer to this unit as a control panel, it does not control the operation of the FDAU, nor does it perform measurements. The FDAU receives information in the form of analog and digital signals from sensors on a plane's control surfaces, engines, landing gear, navigational equipment, etc. It converts these signals into another digital format and transmits the information to a flight data recorder (FDR) or "black box." You state that Customs officers in Savannah have tentatively advised you that the FDEP is provided for in heading 8543, Harmonized Tariff Schedule of the United States (HTSUS), as electrical machines and apparatus not specified or included elsewhere in [chapter 85].

Apparatus for Inserting Data into Flight Data Acquisition and Recorder Units

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 classified in chapter 90 are precluded from classification in heading 8543, assuming that provision even applies, as well as from other provisions in section XVI. Section XVI, Note 1(m), HTSUS. As a preliminary issue, the flight data entry panel is not a control panel for tariff purposes. Heading 8537, HTSUS, provides for boards, panels, consoles, desks, cabinets and other bases for electric control or the distribution of electricity. Both programmed and programmable controllers are included within heading 8537. The ultimate purpose of a [control] panel or other controller is to control output devices. Basically, these devices convert input signals into output signals, based on the user's program logic, and sends them to output devices such as solenoids, valves, etc. The flight data entry panel does not function in this manner. In a letter, dated November 4, 1992 (952768), we informed you that Gulfstream's flight data acquisition unit was classifiable in heading 9031, a provision for other measuring or checking instruments, appliances and machines. We cited to a previous ruling, HQ 089391, dated February 6, 1992, which confirmed the common meaning of the term "measure" as "to ascertain the quantity, mass, extent, or degree of [something] in terms of a standard unit or fixed amount." HQ 089391 concluded that measuring instruments, appliances or machines encompass devices that carry out steps in a process of measuring. (Emphasis added). Flight data acquisition units receive signals from sensors located at points on a plane's control surfaces. These sensors measure or analyze the phenomena being sensed, then send the measured data to the data acquisition unit. The measured data is then stored in flight data recorders. Computers or other on- ground apparatus enable ground personnel to interpret the acquired data and, thus, to evaluate the plane's flight performance. The only function of the flight data entry panel is for use with the flight data acquisition unit and the flight data recorder. It therefore qualifies as parts and accessories of measuring or checking instruments, appliances and machines. Because heading 9031 encompasses the FDEP, headings 8537 and 8543 are not applicable.


The "GAP-EPI-R Type Unmounted LED Chips" ("wafers") are described as gallium phosphate wafers and dice that are imported in "material" form to be used exclusively in the manufacture of Light Emitting Diodes ("LEDs"). After importation the wafers do not undergo any other processing other than being cut to size, wired and encapsulated. The wafers and dice were classified by the port of Anchorage, Alaska in subheading 8541.40.20, HTSUS, which provides for light- emitting diodes at a duty rate of 2% ad valorem. The protestant claims that the wafers "are chips only, not complete LED devices," and as such are classifiable under subheading 8541.40.60, HTSUS, which provides for "other diodes," at a Free rate of duty. The question of classification as a doped chemical element for use in electronics has also been raised. The subheadings under consideration are as follows: 3818.00.00 Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics: Gallium arsenide wafers, doped (Free) * * * * * * * * * * * * * * 8541.40.20 Light-emitting diodes: Light-emitting diodes: Light- emitting diodes (LEDs) (2%) * * * * * * * * * * * * * * 8541.40.60 Light-emitting diodes: Light-emitting diodes: Other diodes (Free)

GAP-EPI-R Type Unmounted Light Emitting Diode Chips

Chemical Element Doped For Use In Electronics

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: ...classification shall be determined according to the terms of the headings and any relative section or chapter notes... Van Nostrand's Scientific Encyclopedia, 7th Edition, (1989), describes the operation of LEDs as follows: Recombination or injection electroluminescence was first observed in 1923 by Lossew, who found that when point electrodes were placed on certain silicon carbide crystals and current passed through them, light was often emitted. Explanation of this emission has been possible only with the development of semiconductor theory. If minority charge carriers are injected into a semiconductor, i.e., electrons are injected into p-type material or "positive holes" into n- type material, they recombine spontaneously with the majority carriers existing in the material. If some of these recombinations result in the emission of radiation, electroluminescence results. The McGraw-Hill Encyclopedia of Science and Technology, Vol. 10, (1987), page 61, further delineates: Some of the most commonly used light-emitting diode structures are shown in Fig. 2 [page 62]. The metal-flanged, single- lead design (Fig 2a) is very rugged and easy to insert; the lead- frame package (Fig. 2b) can easily incorporate built-in voltage regulators so that the light-emitting diodes can be operated over a range of input voltages such as 3-15 V. Some packages have provisions to focus or redistribute the light, such as the lead frame with a built-in reflector (Fig. 2c). Subheading 8541.40.20, HTSUS, provides for: "Light-emitting diodes (LED's)." The Harmonized Commodity Description and Coding System Explanatory Notes (ENs), to heading 8541, page 1399, state: (C) Light Emitting Diodes Light emitting diodes, or electroluminescent diodes, (based, inter alia, on gallium arsenide or gallium phosphide) are devices which convert electric energy into visible, infra- red or ultra-violet rays. They are used, e.g., for displaying or transmitting data in control systems. Customs has considered the classification of seventeen different models of LEDs previously in HQ 088495, dated April 12, 1991. All seventeen models of LEDs considered in HQ 088495 were complete devices ("structures" or "packages") containing a resistor, wiring leads, and a housing. They were complete and ready for installation. Whereas, the instant wafers merely consist of the LED chemical material, in bulk, uncut form, consisting of a 2" diameter wafer. Therefore, in order to become finished LEDs, it is necessary to cut the LED wafer into many precisely sized chips, mount them, wire them, and house them. In their imported state, these wafers are not identifiable as LEDs in any other way than their chemical composition. Furthermore, it is unlikely that these wafers would possess the common or commercial designation of an "unfinished LED." GRI 2(a) provides guidance for the classification of incomplete and unfinished articles. It states, in pertinent part: Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article.... It is our opinion that the imported wafer does not possess the essential character of a complete LED, due to the significance and number of the missing parts and due to its elemental stage of advancement. In fact, the instant merchandise does not have the essential character of a "diode" at all. Therefore, it is not classifiable under the provision for "Other diodes" as argued by the protestant. At its present stage of advancement, at importation, the instant merchandise is nothing more than a chemical element doped for use in electronics and is classifiable in subheading 3818.00.00, HTSUS.


The "Phonic Wheel Simulator" is described as a fiber optic system used to simulate the magnetic flux generated by a phonic wheel on a sensor (e.g., ABS systems, speed and RPM detectors) in order to simulate how anti-skid automotive systems behave under hazardous electromagnetic conditions. This system allows a dynamic test to be performed on ABS systems without actually turning any parts. The PWS02 system, which will be imported as a functional unit, contains the following units: 1) mainframe control unit; 2) OSMO2B plug-in four channel base unit(s); 3) a maximum of four OSMO2S satellite units (one for each of the OSMO2B channels); 4) SCU sensor coupling unit; 5) FCmmm monofiber optical cables (mmm is the cable length in meters); and 6) CB1 OSMO2S battery charger. The stimulation signal is a sinusoidal waveform generated by the PWS02. The frequency of the waveform is completely selectable by the user. Although these machines do not actually perform any measurements or checking themselves, they are required for certain measuring and checking applications.

Automotive Anti-Lock Break Testing Equipment

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: ...classification shall be determined according to the terms of the headings and any relative section or chapter notes... There is no controversy that the PWS02 is used exclusively for measuring or checking automotive ABS systems. Furthermore, although these instruments do not actually perform any measurements themselves, they are required for certain measuring or checking applications. Subheading 9031.80.00, HTSUS, 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 question before us is whether the instant merchandise is classifiable in heading 9031, HTSUS, since it is used in the process of measuring or checking, but does not actually perform the measuring or checking operation. In HQ 089391, dated February 6, 1992, and HQ 087498, dated October 9, 1990, Customs has held that equipment which is principally used in the process of measuring or checking is classifiable under that provision, even if it does not actually perform the measuring or checking operation itself. See United States v. Corning Glass Works, 66 CCPA 25, 586 F.2d 822 (1978), in which the court stated that the provision for "checking instruments" clearly and unambiguously encompasses machines that carry out steps in a process for inspecting. Similarly, HQ 087498, held that pursuant to GRI 3(a), a chapter 90 chemical analysis machine heading provides more specifically for merchandise than does heading 8543, HTSUS, which is a general provision for electrical machines not provided for more specifically elsewhere. Additionally, HQ 953382, dated April 15, 1993, held that a "Power Current Generator" and a "Line Impedance Stabilization Network" were classifiable as apparatus for measuring or checking, even though those instruments did not actually perform the measuring and checking. Therefore, heading 9031, HTSUS, provides more specifically for the instant merchandise than does heading 8543, HTSUS. The Legal Notes to section XVI provide guidance for the classification of functional units. Legal Note 4 states as follows: Where 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, Legal Note 3, states: "[t]he provisions of note 4 to section XVI apply also to this chapter." Clearly, the instant importation is a machine or combination of machines intended to contribute together to the clearly defined function of measuring or checking.


HQ 954408 January 19, 1994 CLA-2 CO:R:C:M 954408 DWS CATEGORY: Classification TARIFF NO.: 8504.40.00 Area Director U.S. Customs Service Building #77, JFK Airport Room: 228 Jamaica, NY 11430 RE: IA 48/93; AC Motor Drives; EN's 85.04(II) and 85.37; HQ's 082654 and 087499; NY 850743; Items 682.60 and 685.90; 8537.10.00 Dear Area Director: This is in response to your memorandum of May 27, 1993 (CLA-2-K:C:A1 MB), relating to a request for internal advice initiated by a letter dated March 18, 1993, from Barnes, Richardson & Colburn, on behalf of Square-D Company, concerning the classification of AC motor drives under the Harmonized Tariff Schedule of the United States (HTSUS). FACTS: The merchandise consists of "Omegapak" AC motor drives (Class 8803 Type P). They are electrical devices designed to supply AC electricity corresponding to a smooth sinusoidal wave-form at variable voltages and frequencies. Such electricity can be used to accurately power an electrical motor at variable speeds while maintaining constant torque. The drive is comprised of a DC supply obtained from a bridge rectifier fed by three-phase AC input lines, a filter capacitor circuit, an inverter consisting of six power transistors, and a microprocessor. The rectifier converts AC electricity into DC electricity. The DC supply is then filtered in the capacitor circuit and passed through the inverter to produce regulated AC electricity. The microprocessor provides frequency control through a feedback loop. Based upon signals from sensors, the microprocessor monitors the voltage, frequency, and current of the output, and makes adjustments to maintain the desired motor performance. This control is performed from a local keypad. It is our understanding that, in actual applications, control is often accomplished through the use of an external programmable logic controller (PLC). The PLC is a computer equipped with sensors to monitor the operations of the processes which are driven by the motor and an interface to provide feedback to the AC motor drive. The AC motor drives are for use in industrial applications which require that a motor operate at a constant torque. Applications for these drives include conveyor machines, pumps, grinders, and saws. The subheadings under consideration are as follows: 8537.10.00: [b]oards, panels (including numerical control 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, other than switching apparatus of heading 8517: [f]or a voltage not exceeding 1,000 V. The general, column one rate of duty for goods classifiable under this provision is 5.3 percent ad valorem. 8504.40.00: . . . static converters (including rectifiers) . . . : [s]tatic converters. The general, column one rate of duty for goods classifiable under this provision is 3 percent ad valorem. ISSUE: Whether the AC motor drives are classifiable under subheading 8537.10.00, as control circuits, or under subheading 8504.40.00, HTSUS, as static converters. LAW AND ANALYSIS: Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification is determined according to the terms of the headings and any relative section or chapter notes. 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, are to be used to determine the proper interpretation of the HTSUS. 54 Fed. Reg. 35127, 35128 (August 23, 1989). In part, Explanatory Note 85.04(II) (p. 1338) states: (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. (B) Inverters by which direct current is converted to alternating current. It is our position that, based upon the description given in Explanatory Note 85.04(II), the subject AC motor drive, which includes a rectifier and an inverter, is classifiable as a static converter. The purpose of the merchandise is to convert electrical energy in order to adapt it for further use. The AC motor drive does possess a microprocessor which regulates the voltage of the emerging current. However, as Explanatory Note 85.04(II) makes clear, the incorporation of auxiliary circuits to regulate voltage does not preclude the classification of the merchandise under heading 8504, HTSUS. The fact that, in actual applications, the voltage regulation function can be handled by exterior controllers lends credence to this position. In HQ 082654, dated July 28, 1989, a speed control voltage regulator for a sawing machine, consisting of various components including a printed circuit board assembly and a rectifier, was held to be classifiable under item 682.60, Tariff Schedules of the United States (TSUS), which, in part, provides for: " . . . converters (rotary or static) . . . rectifiers and rectifying apparatus . . . " As the HTSUS was enacted on January 1, 1989, for HTSUS purposes, the speed control was also held to be classifiable under subheading 8504.40.00, HTSUS. As the merchandise in HQ 082654 possessed a printed circuit assembly, the other provision at issue was the predecessor to heading 8537, HTSUS, item 685.90, TSUS, which, in part, provides for: "[e]lectrical switches, relays, fuses . . . and other electrical apparatus for making or breaking electrical circuits, for the protection of electrical circuits, or for making connections to or in electrical circuits; switchboards and control panels . . . " In HQ 082654, it was held that the speed control was not "more than" a rectifier or rectifying apparatus, and could not therefore be classifiable under item 685.90, TSUS, even though it possessed a printed circuit board assembly. Decisions under the TSUS are not dispositive in interpreting the HTSUS. However, on a case-by-case basis they should be considered instructive in interpreting the HTSUS, particularly where the nomenclature previously interpreted in those decisions remains unchanged and no dissimilar interpretation is required by the text of the HTSUS. H. Conf. Rep. No. 576, p.550. It is our position that the holding in HQ 082654 is direct precedent in the classification of the subject merchandise under the HTSUS, in that the nomenclature interpreted in HQ 082654 has remained unchanged and no dissimilar interpretation is required by the text of the HTSUS. Just as in HQ 082654 where it was held that the speed control, containing a printed circuit board assembly, was not "more than" a rectifier or rectifying apparatus, the subject AC motor drive is classifiable as a static converter even with the presence of the microprocessor, as directed by Explanatory Note 85.04(II). In fact, the speed control in HQ 082654 was held to be classifiable under subheading 8504.40.00, HTSUS. It is claimed that the AC motor drive is classifiable under subheading 8537.10.00, HTSUS, because it operates as a control circuit. In part, Explanatory Note 85.37 (p. 1391) states that: [t]hese consist of an assembly of apparatus of the kind referred to in the two preceding headings (e.g., switches and fuses) on a board, panel, console, etc., or mounted in a cabinet, desk, etc. They usually also incorporate meters, and sometimes also subsidiary apparatus such as transformers, valves, voltage regulators, rheostats or luminous circuit diagrams. The goods of this heading vary from small switchboards with only a few switches, fuses, etc. (e.g., for lighting installations) to complex control panels for machine-tools, rolling mills, power stations, radio stations, etc., including assemblies of several of the articles cited in the text of this heading. The heading also covers: (1) - (2) xxx (3) "Programmable controllers" which are digital apparatus using a programmable memory for the storage of instructions for implementing specific functions such as logic, sequencing, timing, counting and arithmetic, to control, through digital or analog input/output modules, various types of machines. It is our position that the AC motor drive is not classifiable under subheading 8537.10.00, HTSUS, and is not described under Explanatory Note 85.37. The merchandise does possess a microprocessor, however, for the reasons stated above, the entire AC motor drive is classifiable under subheading 8504.40.00, HTSUS. It is claimed that NY 850743, dated April 5, 1993, and HQ 087499, dated October 9, 1990, are dispositive as to the classification of the merchandise under subheading 8537.10.00, HTSUS. However, based upon an analysis of both rulings, neither NY 850743, which involved the classification of a servo motor and transistor drive, nor HQ 087499, which involved the classification of Tachyprocessor speed control unit, deal with merchandise which are in the same class or kind of articles as the subject AC motor drive. This determination is made even stronger in view of HQ 082654, which is directly on point concerning the classification of the subject merchandise under the HTSUS. HOLDING: The AC motor drives are classifiable under subheading 8504.40.00, HTSUS, as static converters. This decision should be mailed by your office to the internal advice requester no later than 60 days from the date of this letter. On that date, the Office of Regulations and Rulings will take steps to make the decision available to Customs personnel via the Customs Ruling Module in ACS and the public via the Diskette Subscription Service, Lexis, Freedom of Information Act, and other public access channels. Sincerely, John Durant, Director


The TSLS2 is a Telephone Switching and Line Simulator which simulates two telephone or PBX lines. It is used for testing and development. It has fixed parameters and will conduct go/no go tests on external products. The JLS 200 Jumper Location System uses ultrasonic frequency to trace live telephone or data circuits without causing interference. It consists of an oscillator and a receiver. The CTS Cable Tracing System is used for locating, identifying and depthing communication cables. This system operates by applying a signal to the cable, and is designed for low voltage communication cables. The T1544 and T2048 Carrier Detectors are high frequency signal detectors designed to receive signals radiated by telecommunications systems. They are tuned to pick up the required frequency. The Modular Adapters models MA1 and MA2 have alligator clips, and the model MA3 has a banana plug terminal.

Instruments and Apparatus for Measuring or Checking Electrical Quantities

Specially Designed for Telecommunications

The Harmonized Tariff Schedule of the United States (HTSUS) provides that the classification of articles is governed by the General Rules of Interpretation (GRI's). GRI 1 states in pertinent part: "...classification shall be determined according to the terms of the headings and any relative section or chapter notes...." The "Telephone Switching and Line Simulator" and the ultrasonic "Jumper Location System" under consideration are not designed to perform any form of measuring of electrical quantities. Although telephonic operation itself may be electrical, the ultrasonic tracing of the line and the line simulation does not involve "measuring or checking electrical quantities." However, the TSLS2 is a checking instrument used for checking the telephonic operation of various devices. The JLS 200 is also a measuring/checking instrument used for checking a telephone line without generating interference. Therefore, the TSLS2 and JLS 200 are classifiable in 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." However, it is important to note that other types of telephone line test equipment have been properly classified in subheading 9030.40.00, HTSUS, which provides for: "[o]scilloscopes, spectrum analyzers and other instruments and apparatus for measuring or checking electrical quantities...: [o]ther instruments and apparatus, specially designed for telecommunications (for example, cross-talk meters, gain measuring instruments, distortion factor meters, psophometers)." See NY 864957, dated July 29, 1991, NY 864960, dated July 29, 1991, NY 864992, dated July 29, 1991. These goods where found to have the principal function of "instruments and apparatus for measuring or checking electrical quantities." Similarly, both the Cable Tracing System and the Carrier Detectors are goods which have the principal function of "instruments and apparatus for measuring or checking electrical quantities." Therefore, they are classified in subheading 9030.40.00, HTSUS, which provides for: "[o]scilloscopes, spectrum analyzers and other instruments and apparatus for measuring or checking electrical quantities...: [o]ther instruments and apparatus, specially designed for telecommunications (for example, cross-talk meters, gain measuring instruments, distortion factor meters, psophometers)." The Modular Adapters are designed for making connections to or in electrical circuits. Therefore, they are classifiable in subheading 8536.90.00, HTSUS, which provides for: "[e]lectrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp- holders, junction boxes), for a voltage not exceeding 1,000 V: [o]ther apparatus."


HQ 954766 March 24, 1994 CLA-2 CO:R:C:M 954766 RFA CATEGORY: Classification TARIFF NO.: 8504.40.00 District Director of Customs 10 Causeway Street Room 603 Boston, MA 02222-1059 RE: Protest 0401-93-100073; High Frequency (HF) Generator; Static Converters; Laser Generator; Parts of Laser; EN 85.04(II); Heading 9013; Chapter 90, Legal Note 2(a) Dear District Director: The following is our decision regarding Protest 0401-93- 100073, which concerns the classification of a High Frequency (HF) Generator under the Harmonized Tariff Schedule of the United States (HTSUS). The entry of the subject merchandise was liquidated on November 13, 1992. The protest was timely filed on February 10, 1993. FACTS: The HF Generator is a high frequency electrical power source that is one of several units of an industrial gas (CO2) laser system which will be used as part of a precision machining center. The generator supplies high frequency electrical energy to the laser resonator, a laser control, and a chiller, or cooling unit. The generator is an electrical device used to transform low frequency electrical energy from the power supply net or "mains" into high frequency electrical energy. The generator is able to convert supply voltages of 380V, A.C., to voltages of up to 250V, A.C., up to 50V, D.C., and high frequency voltages of up to 800V, A.C. The high frequency energy produced by the generator is then directed by cables to the lasing medium in the laser resonator, in this case (CO2) gas, which is "excited" by the electrical energy, thereby producing a powerful laser beam that is capable of cutting or welding hard materials of all kinds, including metals. The HF Generator is described as a self-contained, static (electronic) device which consists of three main subassemblies, contained in a 19-inch "slide-in" housing: the HF unit; the power controller; and the power supply unit. The HF unit is a multi- stage amplifier, consisting of one HF input stage, two HF driver stages and 16 HF output stages. All HF stages use an entirely transistor-based technique. The power controller consists of six plug-in printed circuit boards linked to each other by a wiring card. The power supply unit provides the operating voltage for the control and the HF input stages as well as the operating voltage for the HF amplifiers over a separately connected power transformer. The merchandise was entered under subheading 8504.40.00, HTSUS, as other static converters. The entry was liquidated under subheading 9013.90.40, HTSUS, as parts of lasers. The subheadings under consideration are as follows: 8504.40.00: Electrical transformers, static converters (for example, rectifiers) and inductors; parts thereof: static converters. . . . Goods classifiable under this provision have a general, column one rate of duty of 3 percent ad valorem. 9013.90.40 . . . lasers, other than laser diodes; other optical appliances and instruments, not specified elsewhere in this chapter; parts and accessories thereof: [p]arts and accessories: [o]ther. . . . Goods classifiable under this provision have a general, column one rate of duty of 9 percent ad valorem. ISSUE: Whether the HF Generator is classifiable as a static converter or as a part of a laser under the HTSUS? LAW AND ANALYSIS: Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. According to the information provided, the HF Generator is a part of a laser system. Lasers are provided for in heading 9013, HTSUS. Legal Note 2(a) to Chapter 90 provides as follows: "parts and accessories for machines, apparatus, instruments or articles of this chapter are to be classified according to the following rules: [p]arts and accessories which are goods included in any of the headings of this chapter or of chapter 84, 85 or 91 (other than heading 8485, 8548 or 9033) are in all cases to be classified in their respective headings". According to Legal Note 2(a) to Chapter 90, if the HF Generator, which is part of a laser system, is provided for as a good in either chapter 84, 85, 90 or 91, then it must be classified there. The protestant asserts that the HF Generator is provided for under heading 8504, HTSUS, as a static converter. The Harmonized Commodity Description and Coding System Explanatory Notes (EN) constitute the Customs Cooperation Council's 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. 89-90, 54 Fed.Reg. 35127, 35128 (August 23, 1989). EN 85.04(II), page 1338, defines "electrical static converters" as follows: 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 a voltage or current regulators. We find that the HF generator meets the definition of a static converter in EN 85.04, because the generator converts electrical energy in order to adapt it for further use. The high frequency energy produced by the generator is directed by cables to the lasing medium in the laser resonator, in this case (CO2) gas, which is "excited" by the electrical energy, thereby producing a powerful laser beam that is capable of cutting or welding hard materials of all kinds, including metals. We find that the HF Generator is classifiable as a static converter under heading 8504, HTSUS. Classification under heading 9013, HTSUS, as a part of a laser system is precluded by application of Legal Note 2(a) to Chapter 90. HOLDING: For the foregoing reasons, the HF Generator is classifiable under subheading 8504.40.00, HTSUS, as other static converters. The protest should be GRANTED. 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 the 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, Lexis, Freedom of Information Act and other public access channels. Sincerely, John Durant, Director Commercial Rulings Division


Protest No. 0401-92-100306; Sapphire crackle; Chapter 71Note 1(a)

sapphire boule
synthetic sapphire
synthetic sapphire substrate
synthetic sapphire unworked
worked synthetic sapphire


Application for Further Review of Protest No. 3701-92-100078, "Potassium NickelFluoride IV" (CAS No. 17218-47-2) The subject merchandise was entered as "Potassium Nickel (IV) Fluoride" (CAS No. 17218-47-2) and it was liquidated under subheading 2826.19.0000, of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), the provision for fluorides, dutiable at 3.9 percent ad valorem. The protestant seeks reclassification of the goods to subheading 2826.90.0000, HTSUSA, a provision for other complex fluorine salts, dutiable at 3.1 percent ad valorem.

Classification of merchandise under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is made in accordance with the General Rules of Interpretation (GRI's). As stated in GRI 1, the classification is determined first in accordance with the terms of the headings which must be read in conjunction with the relative section and chapter notes. If GRI 1 fails to classify the goods and if the heading and legal notes do not otherwise require, the remaining GRI's are applied in their appropriate order. The Explanatory Notes to the Harmonized Commodity Description and Coding System (EN's), facilitate classification under the HTSUSA by offering guidance in understanding the scope of the headings and GRI's. The product under consideration is composed of a complex salts of nickel (M2NiF6), which have been prepared by the action of fluorinating reagents on a mixture of halides and alkali metal halides. As a complex fluorine salt, it is our determination that the product should be classified in Chapter 28. Specifically, Note 5, Chapter 28, states that "Except where the context otherwise requires, double or complex salts are to be classified in heading 2842." The text, however


The merchandise consists of heatsink/heat spreading substrates used in multi-chip large scale integration devices (integrated circuits). The substrates are made to customer specifications from a combination of aluminum nitride ceramics. They are often metallized with nickel-gold, gold-tin, gold, platinum, or titanium at the request of the customer. The metallization process consists of the coating of a thick or thin film of precious metal to the outside of the substrate to reduce corrosion and permit metal soldering. Depending upon the customer, the metallization may form a pattern upon the substrate. The merchandise is designed to absorb, store, and remove excess heat. The subheadings under consideration are as follows: 8536.30.00: [e]lectrical apparatus for . . . protecting electrical circuits . . . for a voltage not exceeding 1,000 V: [o]ther apparatus for protecting electrical circuits: [o]ther. The general, column one rate of duty for goods classifiable under this provision is 5.3 percent ad valorem. 8542.90.00: [e]lectronic integrated circuits and microassemblies; parts thereof: [p]arts. Goods classifiable under this provision receive duty free treatment.

Revocation of NY 893293
Heatsink/Heat Spreading Substrates
Electrical Apparatus
Electronic Integrated Circuits
Section XVI
Note 2
8536.30.00

Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification is determined according to the terms of the headings and any relative section or chapter notes. In NY 893293, the substrates were held to be classifiable under subheading 8536.30.00, HTSUS. It is our position that the substrates are not classifiable under subheading 8536.30.00, HTSUS, because they are not "electrical apparatus". The substrates do not possess electrical properties of any kind, nor do they possess any circuitry for conducting electricity. Section XVI, note 2, HTSUS, states that: [s]ubject to note 1 to this section, note 1 to chapter 84 and to note 1 to chapter 85, parts of machines (not being parts of the articles of heading 8484, 8544, 8545, 8546 or 8547) are to be classified according to the following rules: (a) Parts which are goods included in any of the headings of chapters 84 and 85 (other than headings 8485 and 8548) are in all cases to be classified in their respective headings; (b) Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including a machine of heading 8479 or 8543) are to be classified with the machines of that kind. However, parts which are equally suitable for use principally with the goods of headings 8517 and 8525 to 8528 are to be classified in heading 8517; (c) All other parts are to be classified in heading 8485 or 8548. Because the substrates are not goods classifiable under either chapters 84 or 85, HTSUS, section XVI, note 2(a), HTSUS, does not apply. However, under section XVI, note 2(b), HTSUS, because the substrates are suitable for use solely or principally with electronic integrated circuits of heading 8542, HTSUS, they are classifiable under subheading 8542.90.00, HTSUS.


HQ 955949 March 7, 1994 CLA-2 CO:R:C:M 955949 DWS CATEGORY: Classification TARIFF NO.: 8541.90.00 Mr. F. David Foster Ablondi, Foster, & Sobin, P.C. 1130 Connecticut Avenue, N.W. Suite 500 Washington, DC 20036 RE: Revocation of NY 893289; Heatsink/Heat Spreading Submounts; Electrical Apparatus; Semiconductor devices; Section XVI, Note 2; 8536.30.00 Dear Mr. Foster: This is in response to your letter of February 22, 1994, on behalf of Sumitomo Electric U.S.A. Inc., requesting reconsideration of NY 893289, dated January 14, 1994, which dealt with the classification of heatsink/heat spreading submounts under the Harmonized Tariff Schedule of the United States (HTSUS). FACTS: The merchandise consists of heatsink/heat spreading submounts used in semiconductor devices, such as microwave diodes, laser and light emitting diodes, high frequency transistors, and thyristors. The submounts are made to customer specifications from a combination of copper-tungsten, copper-molybdenum, aluminum- silicon, aluminum nitride ceramics, translucent cubic boron nitride, polycrystalline diamond film, or synthetic crystal type- 1B diamond material. They are often metallized with nickel-gold, gold-tin, gold, platinum, or titanium at the request of the customer. The metallization process consists of the coating of a thick or thin film of precious metal to the outside of the submount to reduce corrosion and permit metal soldering. Depending upon the customer, the metallization may form a pattern upon the submount. The merchandise is designed to absorb, store, and remove excess heat. The subheadings under consideration are as follows: 8536.30.00: [e]lectrical apparatus for . . . protecting electrical circuits . . . for a voltage not exceeding 1,000 V: [o]ther apparatus for protecting electrical circuits: [o]ther. The general, column one rate of duty for goods classifiable under this provision is 5.3 percent ad valorem. 8541.90.00: [d]iodes, 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 piezoelecric crystals; parts thereof: [p]arts. Goods classifiable under this provision receive duty free treatment. ISSUE: Whether the heatsink/heat spreading substrates are classifiable under subheading 8536.30.00, HTSUS, as an electrical apparatus for protecting electrical circuits, or under subheading 8541.90.00, HTSUS, as parts of semiconductor devices. LAW AND ANALYSIS: Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification is determined according to the terms of the headings and any relative section or chapter notes. In NY 893289, the submounts were held to be classifiable under subheading 8536.30.00, HTSUS. It is our position that the submounts are not classifiable under subheading 8536.30.00, HTSUS, because they are not "electrical apparatus". The submounts do not possess electrical properties of any kind, nor do they possess any circuitry for conducting electricity. Section XVI, note 2, HTSUS, states that: [s]ubject to note 1 to this section, note 1 to chapter 84 and to note 1 to chapter 85, parts of machines (not being parts of the articles of heading 8484, 8544, 8545, 8546 or 8547) are to be classified according to the following rules: (a) Parts which are goods included in any of the headings of chapters 84 and 85 (other than headings 8485 and 8548) are in all cases to be classified in their respective headings; (b) Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including a machine of heading 8479 or 8543) are to be classified with the machines of that kind. However, parts which are equally suitable for use principally with the goods of headings 8517 and 8525 to 8528 are to be classified in heading 8517; (c) All other parts are to be classified in heading 8485 or 8548. Because the submounts are not goods classifiable under either chapters 84 or 85, HTSUS, section XVI, note 2(a), HTSUS, does not apply. However, under section XVI, note 2(b), HTSUS, because the submounts are suitable for use solely or principally with semiconductor devices of heading 8541, HTSUS, they are classifiable under subheading 8541.90.00, HTSUS. HOLDING: The heatsink/heat spreading submounts are classifiable under subheading 8541.90.00, HTSUS, as parts of semiconductor devices. EFFECT ON OTHER RULINGS: NY 893289 is revoked. Sincerely, John Durant, Director


The merchandise consists of heatsink/heat spreading substrates used in integrated circuit devices. The substrates are made to customer specifications from a combination of copper-tungsten, copper-molybdenum, aluminum-silicon, aluminum nitride ceramics, translucent cubic boron nitride, polycrystalline diamond film, or synthetic crystal type-1B diamond material. They are often metallized with nickel-gold, gold-tin, gold, platinum, or titanium at the request of the customer. The metallization process consists of the coating of a thick or thin film of precious metal to the outside of the substrate to reduce corrosion and permit metal soldering. Depending upon the customer, the metallization may form a pattern upon the substrate. The merchandise is designed to absorb, store, and remove excess heat. The subheadings under consideration are as follows: 8536.30.00: [e]lectrical apparatus for . . . protecting electrical circuits . . . for a voltage not exceeding 1,000 V: [o]ther apparatus for protecting electrical circuits: [o]ther. The general, column one rate of duty for goods classifiable under this provision is 5.3 percent ad valorem. 8542.90.00: [e]lectronic integrated circuits and microassemblies; parts thereof: [p]arts. Goods classifiable under this provision receive duty free treatment.

Revocation of NY 893292
Heatsink/Heat Spreading Substrates
Electrical Apparatus
Electronic Integrated Circuits
Section XVI
Note 2
8536.30.00

Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification is determined according to the terms of the headings and any relative section or chapter notes. In NY 893292, the substrates were held to be classifiable under subheading 8536.30.00, HTSUS. It is our position that the substrates are not classifiable under subheading 8536.30.00, HTSUS, because they are not "electrical apparatus". The substrates do not possess electrical properties of any kind, nor do they possess any circuitry for conducting electricity. Section XVI, note 2, HTSUS, states that: [s]ubject to note 1 to this section, note 1 to chapter 84 and to note 1 to chapter 85, parts of machines (not being parts of the articles of heading 8484, 8544, 8545, 8546 or 8547) are to be classified according to the following rules: (a) Parts which are goods included in any of the headings of chapters 84 and 85 (other than headings 8485 and 8548) are in all cases to be classified in their respective headings; (b) Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including a machine of heading 8479 or 8543) are to be classified with the machines of that kind. However, parts which are equally suitable for use principally with the goods of headings 8517 and 8525 to 8528 are to be classified in heading 8517; (c) All other parts are to be classified in heading 8485 or 8548. Because the substrates are not goods classifiable under either chapters 84 or 85, HTSUS, section XVI, note 2(a), HTSUS, does not apply. However, under section XVI, note 2(b), HTSUS, because the substrates are suitable for use solely or principally with electronic integrated circuits of heading 8542, HTSUS, they are classifiable under subheading 8542.90.00, HTSUS.


The merchandise consists of heatsink/heat spreading substrates and submounts used in electronic integrated circuits and semiconductor devices, such as microwave diodes, laser and light emitting diodes, high frequency transistors, and thyristors. It is our understanding that 80 percent of the merchandise is dedicated for use with semiconductor devices, and 20 percent is dedicated for use with integrated circuits. The substrates and submounts are made to customer specifications from a combination of copper-tungsten, copper- molybdenum, aluminum-silicon, aluminum nitride ceramics, translucent cubic boron nitride, polycrystalline diamond film, or synthetic crystal type-1B diamond material. They are often metallized with nickel-gold, gold-tin, gold, platinum, or titanium at the request of the customer. The metallization process consists of the coating of a thick or thin film of precious metal to the outside of the submount to reduce corrosion and permit metal soldering. Depending upon the customer, the metallization may form a pattern upon the submount. The merchandise is designed to absorb, store, and remove excess heat. The subheadings under consideration are as follows: 8536.30.00: [e]lectrical apparatus for . . . protecting electrical circuits . . . for a voltage not exceeding 1,000 V: [o]ther apparatus for protecting electrical circuits: [o]ther. The general, column one rate of duty for goods classifiable under this provision is 5.3 percent ad valorem. 8541.90.00: [d]iodes, 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 piezoelecric crystals; parts thereof: [p]arts. Goods classifiable under this provision receive duty free treatment. 8542.90.00: [e]lectronic integrated circuits and microassemblies; parts thereof: [p]arts. Goods classifiable under this provision receive duty free treatment.

Heatsink/Heat Spreading Substrates and Submounts

Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification is determined according to the terms of the headings and any relative section or chapter notes. In NY 893295, the subject merchandise was held to be classifiable under subheading 8542.90.00, HTSUS. It has been suggested that the merchandise is classifiable under subheading 8536.30.00, HTSUS. It is our position that the substrates and submounts are not classifiable under subheading 8536.30.00, HTSUS, because they are not "electrical apparatus". They do not possess electrical properties of any kind, nor do they possess any circuitry for conducting electricity. Section XVI, note 2, HTSUS, states that: [s]ubject to note 1 to this section, note 1 to chapter 84 and to note 1 to chapter 85, parts of machines (not being parts of the articles of heading 8484, 8544, 8545, 8546 or 8547) are to be classified according to the following rules: (a) Parts which are goods included in any of the headings of chapters 84 and 85 (other than headings 8485 and 8548) are in all cases to be classified in their respective headings; (b) Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including a machine of heading 8479 or 8543) are to be classified with the machines of that kind. However, parts which are equally suitable for use principally with the goods of headings 8517 and 8525 to 8528 are to be classified in heading 8517; (c) All other parts are to be classified in heading 8485 or 8548. Because the substrates and submounts are not goods classifiable under either chapters 84 or 85, HTSUS, section XVI, note 2(a), HTSUS, does not apply. However, under section XVI, note 2(b), HTSUS, because they are suitable for use solely or principally with semiconductor devices of heading 8541, HTSUS, and electronic integrated circuits of heading 8542, HTSUS, they are classifiable under subheading 8541.90.00, HTSUS, and subheading 8542.90.00, HTSUS, respectively.


HQ 956000 May 18, 1994 CLA-2 CO:R:C:M 956000 DWS CATEGORY: Classification TARIFF NO.: 8504.31.40 District Director U.S. Customs Service 110 South 4th Street, Room 154 Minneapolis, MN 55401 RE: Protest 3501-93-100218; Power Supply; Rated Transformer; 8504.32.00 Dear District Director: The following is our decision regarding Protest 3501-93- 100218 concerning your action in classifying and assessing duty on power supplies under the Harmonized Tariff Schedule of the United States (HTSUS). FACTS: The merchandise consist of power supplies (model no. PS666016). Each power supply is comprised of a transformer built- in a black plastic enclosure with two power cords. They are designed for external use along with data processing equipment, printers, and computer peripheral devices. In literature supplied by the protestant, it is stated that the power supplies have a total output of rated voltage of 16.5 V (volts), a total output of power of 60 VA (volt amperes) maximum, and a transformer core size of 66mm in width. The power supplies were entered under subheading 8504.32.00, HTSUS, as other transformers having a power handling capacity exceeding 1 kVA but not exceeding 16 kVA. The entry was liquidated on April 2, 1993, under subheading 8504.31.40, HTSUS, as other rated transformers having a power handling capacity less than 1 kVA. The protest was timely filed on April 22, 1993. The subheadings under consideration are as follows: 8504.32.00: [e]lectrical transformers, static converters (for example, rectifiers) and inductors; parts thereof: [o]ther transformers: [h]aving a power handling capacity exceeding 1 kVA but not exceeding 16 kVA. The general, column one rate of duty for goods classifiable under this provision is 2.4 percent ad valorem. 8504.31.40: [e]lectrical transformers, static converters (for example, rectifiers) and inductors; parts thereof: [o]ther transformers: [h]aving a power handling capacity not exceeding 1 kVA: [o]ther: [h]aving a power capacity less than 1 kVA. The general, column one rate of duty for goods classifiable under this provision is 6.6 percent ad valorem. ISSUE: Whether the power supplies are classifiable under subheading 8504.32.00, HTSUS, as other transformers having a power handling capacity exceeding 1 kVA but not exceeding 16 kVA, or under subheading 8504.31.40, HTSUS, as other rated transformers having a power handling capacity less than 1 kVA. LAW AND ANALYSIS: Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification is determined according to the terms of the headings and any relative section or chapter notes. The protestant states in the provided literature that the power supplies are rated transformers with a total power output of 60 VA. Therefore, the power supplies are specifically classifiable under subheading 8504.31.40, HTSUS. HOLDING: By authority of GRI 1, the power supplies are classifiable under subheading 8504.31.40, HTSUS, as other rated transformers having a power handling capacity less than 1 kVA. The protest should be DENIED in full. 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 the 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, Lexis, Freedom of Information Act, and other public access channels. Sincerely, John Durant, Director


Trackscan Inspection Equipment; Corresponding Software; Chapter 90, Note 3; Section XVI, Note 4; Functional Units; Chapter 90, Additional U.S. Note 3; Optical Instruments; GRIs 3(a) and 6; Chapter 85, Note 6; HQs 955053, 084599, and 087455; NYs 856480 and 850619; 9027.50.40; 9031.80.00