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HQ 951224


June 24, 1992

CLA-2 CO:R:C:M 951224 MBR

CATEGORY: CLASSIFICATION

Mr. Robert Slomovitz
Chief, National Import Specialist Branch 1 U.S. Customs
6 World Trade Center, Suite 716
New York, N,Y, 10048-0945

RE: Reconsideration of HQ 089276; Glass Electronic Packages; Hermetic Metal Cases; Hybrid Integrated Circuits; Leads; Parts; Printed Circuits

Dear Sir:

Your memorandum dated February 24, 1992 (CLA-2-85:S:N:N1:109 42), requested reconsideration of HQ 089276, dated July 24, 1991, regarding the classification of certain integrated circuit packages, under the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

The merchandise was described in the product brochure as "microcircuit packages." The articles consist of cases made of Kovar (an iron, nickel and copper alloy) plated with nickel or nickel and gold. These cases may be imported with lids. External electrical leads are attached to the casings with "glass to metal" technology. Some of the casings described in the brochure as "Power Packages" have beryllia or molybdenum bases onto which conductor elements are printed. After importation, integrated circuits are fitted into the casings and the casings are hermetically sealed.

ISSUE:

Is the merchandise classified in heading 8541, HTSUS, which provides for "[d]iodes, transistors and similar semiconductor devices," heading 8534, HTSUS, as printed circuits, or as parts of integrated circuits in heading 8542, HTSUS?

LAW AND ANALYSIS:

Heading 8534, HTSUS, provides for printed circuits. Chapter 85 Note 4 provides that "[f]or the purposes of heading 8534 "printed circuits" are circuits obtained by forming on an insulating base, by any printing process...conductor elements,
contacts, or other printed components...alone or interconnected according to a pre-established pattern..." (emphasis in original).

In HQ 089276, dated July 24, 1991, we stated that: "[t]he "Power Packages" under consideration which contain beryllia or molybdenum bases printed with conductor elements are described by heading 8534 and are classified as printed circuits in subheading 8534.00.00, HTSUS. The remaining packages do not contain printed conductor elements or other printed components and are not described by heading 8534 as printed circuits."

You agreed with our analysis of the classification of the power packages with conductor elements in heading 8534, HTSUS, however, you inquire as to our rationale for the classification of the packages without printed conductor elements as parts of integrated circuits in heading 8542, HTSUS.

We stated that the packages which do not have printed conductor elements or other printed components are described by heading 8542 as parts of integrated circuits. In a telephone conversation with a member of my staff, the importer has assured us that neither his merchandise, nor his class or kind of merchandise, are ever used for packages for the items of heading 8541, and are only utilized for the merchandise described in heading 8542, HTSUS. Therefore, based on this information, and the lack of specific, factual, contradictory evidence, we maintain that the packages without printed conductor elements are classified as parts of printed circuits in subheading 8542.90.00, HTSUS. We refer you to section 177.9(b)(1) of the Customs Regulations which states:

(b) Application of rulings to transactions - (1) Generally. Each ruling letter is issued on the assumption that all of the information furnished in connection with the ruling request and incorporated in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect. The application of a ruling letter by a Customs Service field office to the transaction to which it is purported to relate is subject to the verification of the facts incorporated in the ruling letter, a comparison of the transaction described therein to the actual transaction, and the satisfaction of any conditions on which the ruling was based. If, in the opinion of any Customs Service field office by whom the transaction is under consideration or review, the ruling letter should be modified or revoked, the findings and recommendations of that office will be forwarded to the Headquarters Office for consideration, as provided in section 177.11(b)(1)(i), prior to any final disposition with respect to the transaction by that office. Otherwise, if the transaction described in the ruling letter and the
actual transaction are the set forth in the ruling letter have been satisfied, the ruling will be applied to the transaction.

Pursuant to section 177.9(b)(1), if upon verification of the facts contained in HQ 089276, specific, factual, contradictory information regarding principle use of the packages (pursuant to section XVI, legal note 2(b) regarding the principle use of parts) comes to light, we would consider modifying or revoking the ruling at that time.

You have suggested that the classification of the non- printed circuit packages may be appropriate under heading 8534, HTSUS, which provides for "[p]rinted circuits." However, in our opinion, the packages which have no printing on them cannot be said to have the essential character of a finished article (printed circuit) because they may never be utilized as a printed circuit and are not identifiable as such.

You aptly cited the case of The United States v. Kyocera International, Inc., 2 CIT 91 (1981), affirmed 69 CCPA 168, in which the court held similar integrated circuit packages classifiable as parts of integrated circuits under the TSUS. We agree. This position is consistent with our present classification.

HOLDING:

The "Power Packages" which contain a beryllia or molybdenum base printed with conductor elements are classified as printed circuits in subheading 8534.00.00, HTSUS.

The packages which do not have printed conductor elements or other printed components are classified as parts of electronic integrated circuits in subheading 8542.90.00, HTSUS.

HQ 089276, dated July 24, 1991, is hereby affirmed.

Sincerely,


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