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 > 1994 HQ Rulings > HQ 0954856 - HQ 0954937 > HQ 0954856

Previous Ruling Next Ruling



HQ 954856

September 10, 1993

CLA-2 CO:R:C:M 954856 DWS

CATEGORY: CLASSIFICATION

TARIFF NO.: 9030.89.00; 9030.90.80

Ms. Nancy G. Decker
Import Customs Manager
Tektronix, Inc.
P.O. Box 500
Beaverton, OR 97077-0001

RE: Revocation of PC 885626; Function Generators; Populated Circuit Boards; Explanatory Note 85.43; HQ 953551; HQ 089391; HQ 087498; U.S. v. Corning Glass Works; HQ 953382; Chapter 90, Note 2; 8543.20.00; 8543.90.80

Dear Ms. Decker:

This is in reference to PC 885626, dated May 28, 1993, involving the classification of function generators and populated circuit boards under the Harmonized Tariff Schedule of the United States (HTSUS). The ruling letter has been referred to this office for reconsideration.

FACTS:

The merchandise consists of function generators (model nos. CFG250, CFG253, and CFG280) and populated circuit boards used solely with the generators. All three generators produce sine, square, and triangle waves, and TTL signals. Model no. CFG250 is a 2 Mhz generator which produces the waves and signals for testing amplifiers, filters and circuits. Applications for the 3 Mhz model no. CFG253 include testing and calibration of audio, ultrasonic, and servo systems. The 11 Mhz model no. CFG280 is combined with a 100 Mhz frequency counter. Applications for the generator include manufacturing testing of electronic products and the repair and calibration of audio equipment, servomechanisms, and amplifiers.

None of the generators are capable of performing measuring or checking functions by themselves. The generators produce waves and signals which are utilized by corresponding equipment for the measuring or checking of different electronic systems.

The subheadings under consideration are as follows:

8543.20.00: [e]lectrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof: [s]ignal generators.

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

8543.90.80: [p]arts: [o]ther.

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

9030.89.00: . . . other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading 9028 . . . : [o]ther instruments and apparatus: [o]ther.

The general, column one rate of duty is 4.9 percent ad valorem.

9030.90.80: [p]arts and accessories: [o]ther.

The general, column one rate of duty is 4.9 percent ad valorem.

ISSUE:

Whether the function generators are classifiable under subheading 8543.20.00, HTSUS, as signal generators, or under subheading 9030.89.00, HTSUS, as other instruments and apparatus for measuring or checking electrical quantities?

Whether the populated circuit boards are classifiable under subheading 8543.90.80, HTSUS, as parts of signal generators, or under subheading 9030.90.80, HTSUS, as parts of other instruments and apparatus for measuring or checking electrical quantities?

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.

We will first deal with the classification of the function generators under the HTSUS.

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). Explanatory Note 85.43(2) (p. 1402) states that:

[t]he heading includes, inter alia:

(2) Signal generators. These are apparatus for the production of electrical signals, of known waveform and magnitude, at an assignable frequency (high or low frequency, for example). These include, inter alia: impulse generators, pattern generators, wobbulators (sweep generators).

However, in part, Explanatory Note 85.43 (p.1402) also states that:

[t]his heading covers all electrical appliances and apparatus, not falling in any other heading of this Chapter, nor covered more specifically by a heading of any other Chapter of the Nomenclature, nor excluded by the operation of a Legal Note to Section XVI or to this Chapter. The principal electrical goods covered more specifically by other Chapters are electrical machinery of Chapter 84 and certain instruments and apparatus of Chapter 90.

The function generators are used solely for measuring or checking electronic systems. Although the generators themselves do not actually perform any measurement functions, they are required for certain measuring or checking applications. The question, then, is whether the function generators are classifiable under heading 9030, HTSUS, because they are used in the process of measuring or checking, even though they do not perform the actual measuring or checking operation.

If the function generators are classifiable under heading 9030, HTSUS, it is because the provision provides for the merchandise more specifically than does heading 8543, HTSUS.

In HQ 953551, dated May 10, 1993, HQ 089391, dated February 6, 1992, and HQ 087498, dated October 9, 1990, we held that equipment which is principally used in the process of measuring or checking is classifiable under that provision, even if it does not actually perform the measuring or checking operation itself. See U.S. v. Corning Glass Works, 66 CCPA 25, 586 F.2d 822 (1978), in which the court stated that the provision for "checking instruments" clearly and unambiguously encompasses machines that carry out steps in a process for inspecting. See also HQ 953382, dated April 15, 1993.

Therefore, even though the function generators do not themselves perform any measuring or checking functions, because they are solely used in a process for inspecting electronic systems, they are classifiable under heading 9030, HTSUS, which provides for the merchandise more specifically than does heading 8543, HTSUS.

Specifically, we find that the function generators are classifiable under subheading 9030.89.00, HTSUS.

We will now deal with the classification of the populated circuit boards which are used in the function generators.

Because the function generators are not classifiable under heading 8543, HTSUS, as signal generators, the circuit boards are not be classifiable under subheading 8543.90.80, HTSUS, as parts of signal generators.

The circuit boards are used solely with the function generators. In fact, it is our understanding that all of the components contained within the boards are dedicated for use with the function generators. The boards are responsible for creating the waves and signals produced from the generators.

Chapter 90, note 2, HTSUS, states that:

[s]ubject to note 1 above, parts and accessories for machines, apparatus, instruments or articles of this chapter are to be classified according to the following rules:

(a) Parts and accessories which are goods included in any of the headings of this chapter or of chapter 84, 85 or 91 (other than heading 8485, 8548 or 9033) are in all cases to be classified in their respective headings;

(b) Other parts and accessories, if suitable for use solely or principally with a particular kind of machine, instrument or apparatus, or with a number of machines, instruments or apparatus of the same heading (including a machine, instrument or apparatus of heading 9010, 9013 or 9031) are to be classified with the machines, instruments or apparatus of that kind;

(c) All other parts and accessories are to be classified in heading 9033.

Because the circuit boards are not goods included in any of the headings in chapters 90, 84, 85, or 91, HTSUS, they do not satisfy the requirements of chapter 90, note 2(a), HTSUS. However, the circuit boards do satisfy the requirements of note 2(b), HTSUS. Because the circuit boards are parts suitable for use solely with the function generators of heading 9030, HTSUS, they are classifiable under subheading 9030.90.80, HTSUS.

HOLDING:

The function generators are classifiable under subheading 9030.89.00, HTSUS, as other instruments and apparatus for measuring or checking electrical quantities.

The populated circuit boards are classifiable under subheading 9030.90.80, HTSUS, as parts of other instruments and apparatus for measuring or checking electrical quantities.

Accordingly, we are revoking PC 885626 pursuant to 19 CFR 177.9(d)(1). The revocation will not be applied retroactively to PC 885626 [19 CFR 177.9(d)(2)], respectively, and will not, therefore, affect past transactions under those rulings. However, for the purposes of future transactions in merchandise of this type, PC 885626 will not be valid precedent. We recognize that pending transactions may be adversely affected by this revocation, in that current contracts for importations arriving at a port subsequent to this decision will be classified pursuant to it. If such a situation arises, you may apply for relief from the binding effects of this decision as may be warranted by the circumstances.

Sincerely,

John Durant, Director
Commercial Rulings Division

Previous Ruling Next Ruling

See also: