HQ 0081600 - metal oxide varistors - United States International Trade Commision Rulings

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HQ 081600

September 21, 1989

CLA-2 CO:R:C:G 081600 JMH

CATEGORY: CLASSIFICATION

TARIFF NO.: 8533.40.00

Berta C. Campagna
Controller
The Inter-Technical Group, Inc.
1 Bridge Street--P.O. Box 23
Irvington, NY 10533

RE: metal oxide varistors

Dear Ms. Campagna:

Your letter of November 11, 1987, requesting a ruling regarding the classification of "Metal Oxide Varistors" has been referred to this office for a reply.

FACTS:

The subject articles are metal oxide varistors, imported from Germany by The Intertechnical Group, Inc. These devices are two-terminal, voltage dependent resistors (VDR's), that exhibit symmetrical, non-linear, voltage-current characteristics. They are used, in large part, for protecting electronic components against voltage surges.

ISSUE:

Under what heading of the Harmonized Tariff Schedule of the United States (HTSUSA) are metal oxide varistors classifiable?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is governed by the General Rules of Interpretation (GRI's). 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..." The relevant heading in this case is heading 8533, HTSUSA. Heading 8533 provides:

8533 Electrical resistors (including rheostats and potentiometers), other than heating resistors; parts thereof:

The Explanatory Notes (EN's) for heading 8533, HTSUSA are instructive. EN 85.33(A) of the Harmonized Commodity Description and Coding System, Vol. 4, pp. 1385-1386, describes the types of resistors covered by heading 8533. The EN states:

Resistors...are conductors whose function is to provide a given electrical resistance in a circuit...They may be made of metals...or metal oxide film...The heading includes:...(5) Non- linear resistors: depending on temperature...and non-linear resistors depending on voltage (varistors/VDR)...(emphasis added)

Although the EN's "are not legally binding on contracting parties to the convention...they should be looked to for guidance", and are "generally indicative of proper interpretation of the various provisions." See 54 Fed. Reg. 35127, 35128, T.D. 89-90 (August 23, 1989).

It is the opinion of this office that heading 8533 HTSUSA, is the appropriate classification for metal oxide varistors.

HOLDING:

In view of the foregoing, the "Metal Oxide Varistors" are properly classifiable under subheading 8533.40.00, HTSUSA as "[e]lectrical resistors...[f]or a power handling capacity not exceeding 20 W..." The rate of duty is 6 percent ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division

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