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HQ 953381


July 16, 1993

CLA-2 CO:R:C:M 953381 LTO

CATEGORY: CLASSIFICATION

TARIFF NO.: 8503.00.40

Mr. Tim Ackerman
Quartex Inc.
1012 Host Drive
Lake Geneva, Wisconsin 53147

RE: Printed Circuit Board assembly; mounted piezoelectric crystals; parts of motors; EN 85.41

Dear Mr. Ackerman:

This is in response to your letter of January 13, 1993, requesting the classification of a printed circuit board assembly under the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

The article in question is a printed circuit board (PCB) assembly made of paper phenolic with copper paths and nickel/gold plated pads. Attached to the PCB is a wire bonded integrated circuit covered by epoxy and a 32.768 KHZ quartz crystal. By soldering the proper connections, the circuit board assembly is tuned to deliver a pulse every second at the motor paths. Typical input voltage at the positive and negative pads is 1.0 to 1.5 volts DC (direct current). The circuit board assembly is intended to drive a permanent magnet motor in a chart drive application. The sample you provided was sent to the Office of Laboratories & Scientific Services, Washington, D.C.

ISSUE:

Whether the PCB assembly is classifiable as a mounted piezoelectric crystal under subheading 8541.60.00, HTSUS.

LAW AND ANALYSIS:

The General Rules of Interpretation (GRI's) to the HTSUS - 2 -
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 . . . ." Heading 8541, HTSUS, provides for mounted piezoelectric crystals.

The Harmonized Commodity Description and Coding System Explanatory Notes (EN) constitute the Customs Co-operation Council's official interpretation of the Harmonized System. While not legally binding, the ENs provide a commentary on the scope of each heading of the Harmonized System, and are generally indicative of the proper interpretation of these headings.

EN 85.41, pg. 1399, describes the mounted piezoelectric crystals covered under heading 8541, HTSUS, as follows:

They are used in microphones, loudspeakers, ultrasonic apparatus, stabilised frequency oscillating circuits, etc. They are classified here only if mounted. They are generally in the form of plates, bars, discs, rings, etc., and must, at least, be equipped with electrodes or electrical connections. They may be coated with graphite, varnish, etc., or arranged on supports . . . . If, however, because of the addition of other components, the complete article (mounting plus crystal) can no longer be regarded as merely a mounted crystal but has become identifiable as a specific part of a machine or appliance, the assembly is classified as a part of the machine or appliance in question . . . [underlining added].

It is our opinion that the circuit board assembly is not simply a mounted piezoelectric crystal. According to the Customs laboratory, the subject merchandise has a mounted piezoelectric crystal which does not act as a transducer. Rather, it functions to control the frequency of the crystal oscillator. The addition of an integrated circuit, however, allows for the regulation of the time interval between pulses. This action causes the shaft and magnet to rotate 180 degrees every second, which, in turn, rotates the gears in the chart drive assembly.

The lab concluded that because of the configuration of the circuit board assembly and the addition of a solid state control device (integrated circuit), the assembly in question can no longer be regarded as merely a mounted crystal (with terminal or leads or packaged). Rather, the assembly has become identifiable as a specific part of a motor, and is classifiable as such. Parts of motors of under 18.65 W are classifiable under subheading 8503.00.40, HTSUS.

HOLDING:

The printed circuit board assembly is classifiable under subheading 8503.00.40, HTSUS, which provides for "[p]arts suitable for use solely or principally with the machines of heading 8501 or 8502 . . . [p]arts of motors of under 18.65 W (other than commutators)." The corresponding rate of duty for articles of this subheading is 10% ad valorem.

Sincerely,

John Durant, Director

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