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HQ 089169


July 24, 1991

CLA-2 CO:R:C:M 089169 CMS

CATEGORY: CLASSIFICATION

TARIFF NO.: 8504.50.00, 8529.90.50

District Director Of Customs
111 West Huron St.
Buffalo, NY 14202

RE: Application For Further Review Of Protest No. 0901-1-700080, Dated January 17, 1991; Inductuners; Inductors; Self-Impedance; Alternating Current Circuit; AC; Radiobroadcast Receiver; Parts

Dear District Director:

This protest was filed against your liquidation dated October 19, 1990, in which certain inductuners were classified in 8529.90.50, HTSUSA.

FACTS:

The merchandise is described by the importer as inductuners. The inductuners consist of a spiral inductance coil inserted in a metal housing or frame. The inductuners are parts of RF tuners and impede alternating current (AC) by self-induction. The merchandise is imported in double section and quad section configurations.

ISSUE:

Is the merchandise classified in Heading 8504 as inductors, or in Heading 8529 as parts suitable for use solely or principally with the apparatus of Headings 8525 to 8528?

LAW AND ANALYSIS:

The Harmonized Tariff Schedule of the United States Annotated (HTSUSA) provides that the classification of articles is governed by the General Rules of Interpretation (GRI's). GRI 1 states in pertinent part that "...classification shall be determined according to the terms of the headings and any relative section or chapter notes...".

Heading 8504 in pertinent part describes inductors. Heading 8529 describes parts suitable for use solely or principally with the apparatus of Headings 8525 to 8528.

Headings 8504 and 8529 are Section XVI headings. Section XVI Note 2 provides in pertinent part that parts which are goods included in the headings of Chapters 84 and 85 are to be classified in their respective headings, and that only other parts are to be classified in "parts" provisions.

Pursuant to Section XVI Note 2, if the merchandise is described by Heading 8504 as inductors, it is classified in Heading 8504 and not as parts in Heading 8529.

Based on the product information available at the time the merchandise was entered, it was believed that the products were complete tuners which would not be described by Heading 8504. However, additional information has been subsequently provided which confirms that the inductuners are inductors described by Heading 8504 and the Explanatory Notes to Heading 8504.

The merchandise is classified as inductors in 8504.50.00, HTSUSA.

HOLDING:

The merchandise is classified as inductors, in 8504.50.00, HTSUSA. The protest should be granted. A copy of this decision should be attached to the Form 19 Notice of Action.

Sincerely,


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