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HQ 954248

August 10, 1993

CLA-2 CO:R:C:M 954248 DWS

CATEGORY: CLASSIFICATION

TARIFF NO.: 8543.80.90; 8541.60.00

Ms. Silvia Perez
M.G. Maher & Company, Inc.
One Canal Place, Suite 2100
New Orleans, LA 70130

RE: Assembly Board; Crystals; Explanatory Note 85.41(D)

Dear Ms. Perez:

This is in response to your letter of April 29, 1993, on behalf of AT&T, to the Area Director, New York Seaport, concerning the classification of an assembly board and crystals under the Harmonized Tariff Schedule of the United States (HTSUS). Your letter has been referred to this office for a response.

FACTS:

The merchandise consists of an assembly board and crystals. The assembly board (com. code 846809796), incorporating an optical element, gathers visual light information and translates it into electronic signals for further processing. The board is used in video phones, television cameras, automatic teller machines, and as input devices in computers. It is our understanding that the board is not principally used in any particular device.

The crystals, with frequencies of 12 megahertz (Mhz) (com. code 405305749) and 3.57 Mhz (com. code 403922172), are used in several types of electronic circuits to generate alternating currents of specific frequencies. They are mounted and equipped with electric connections.

The subheadings under consideration are as follows:

8543.80.90: [e]lectrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof: [o]ther machines and apparatus: [o]ther.

The general, column one rate of duty is 3.9 percent ad valorem.

8541.60.00: [m]ounted piezoelectric crystals.

The general, column one rate of duty is 4.2 percent ad valorem.

ISSUE:

Whether the assembly board is classifiable under subheading 8543.80.90, HTSUS, as an other electrical apparatus?

Whether the crystals are classifiable under subheading 8541.60.00, HTSUS, as mounted piezoelectric crystals?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification is determined according to the terms of the headings and any relative section or chapter notes.

Because the assembly board is not principally used in any particular device, and because it is not specifically provided elsewhere in the HTSUS, it is our position that it is classifiable under subheading 8543.80.90, HTSUS.

We will now deal with the classification of the crystals. In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes may be utilized. The Explanatory Notes, although not dispositive, are to be used to determine the proper interpretation of the HTSUS. 54 Fed. Reg. 35127, 35128 (August 23, 1989). In part, Explanatory Note 85.41(D) (p. 1399) states that:

(D) MOUNTED PIEZO-ELECTRIC CRYSTALS

. . . 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 electric connections . . .

It is our position that, based upon the description given in Explanatory Note 85.41(D), the crystals are classifiable under subheading 8541.60.00, HTSUS. They are used in electronic circuits to generate alternating currents of specific frequencies, they are mounted, and they are equipped with electric connections.

HOLDING:

The assembly board is classifiable under subheading 8543.80.90, HTSUS, as an other electrical apparatus.

The crystals are classifiable under subheading 8541.60.00, HTSUS, as mounted piezoelectric crystals.

Sincerely,

John Durant, Director

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