HQ 0950673 - Hybrid circuit lighting unit; integrated circuit; resistors; light-emitting diode; GRI 1; EN 85.48 - United States International Trade Commision Rulings

United States International Trade Commision Rulings And Harmonized Tariff Schedule

faqs.org Rulings By Number Rulings By Category Tariff Numbers

faqs.org > Rulings and Tariffs Home > Rulings By Number > 1992 HQ Rulings > HQ 0950568 - HQ 0950675 > HQ 0950673

HQ 950673

February 27, 1992

CLA-2 CO:R:C:M 950673 KCC

CATEGORY: CLASSIFICATION

TARIFF NO.: 8548.00.00

Mr. Chuck Pyatte
Radix Group International
2345 South Lynhurst
Suite 605
Indianapolis, Indiana 46241

RE: Hybrid circuit lighting unit; integrated circuit; resistors; light-emitting diode; GRI 1; EN 85.48

Dear Mr. Pyatte:

This is in reference to your letter dated November 11, 1990, to Customs in Cleveland, Ohio, on behalf of Buztronics, Inc., requesting the tariff classification of a hybrid circuit lighting unit from Hong Kong under the Harmonized Tariff Schedule of the United States (HTSUS). Your letter and subsequent correspondence were forwarded to this office for a response.

FACTS:

The article under consideration is a hybrid circuit lighting unit, the electronic component of a novelty button. The hybrid circuit lighting unit consists of a wirebond semiconductor integrated circuit combined with two resistors and a light- emitting diode (LED). The circuit is designed to flash the LED contained in a novelty button. However, the circuit could be used for the same application in any area requiring the LED to flash.

ISSUE:

What is the proper tariff classification of the hybrid circuit lighting unit under the HTSUS?

LAW AND ANALYSIS:

The classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRI's). GRI 1, HTSUS, states in part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes...."

Subheading 8548.00.00, HTSUS, provides for "Electrical parts of machinery or apparatus, not specified or included elsewhere in this chapter." Explanatory Note (EN) 85.48 of the Harmonized Commodity Description and Coding System (HCDCS) states that "[t]his heading includes all electrical parts of machinery or apparatus, other than:

(a) Those suitable for use solely or principally with a particular machine or appliance.
and (b) Parts covered by an earlier heading of this Chapter or which are excluded by Note 1 to Section XVI.

This heading therefore covers articles which are identifiable as electrical parts of machinery or apparatus but not as parts of a particular machine or apparatus, and which incorporate electrical connections, insulated sections, coils, contacts or other specifically electrical elements." HCDCS, Vol. 4, p. 1408. The Explanatory Notes, although not dispositive, are to be looked to for interpretation of the HTSUS. 54 Fed. Reg. 35127, 35128 (Aug. 24, 1988).

The hybrid circuit lighting unit meets the terms of subheading 8548.00.00, HTSUS. The hybrid circuit lighting unit is not suitable for use solely or principally with a particular machine or appliance as it could be used in any area which requires an LED to flash. Additionally, it is not a part provided for in an earlier Chapter 85 heading nor is it excluded by Note 1 to Section XVI. The hybrid circuit lighting unit is identifiable as an electrical part. The integrated circuit and resistors of the hybrid circuit lighting unit generate an electrical current which the LED turns into an "on and off" flash. The hybrid circuit lighting unit is classified under subheading 8548.00.00, HTSUS.

HOLDING:

The hybrid circuit lighting unit is properly classified under subheading 8548.00.00, HTSUS, as "Electrical parts of machinery or apparatus, not specified or included elsewhere in this chapter." This tariff provision is dutiable at the rate of 3.9 percent ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division

Previous Ruling Next Ruling