HQ 0955777 - Ferrite cores; 8505.90.80; electromagnets; EN 85.05; 8543.80.90; other electrical apparatus, having individual functions not specified or included elsewhere in this chapter; other parts of cathode-ray tube; part of a part; Additional U.S. Rule of Interpretation 1(c); United States v. David E. Porter; Ideal Toy Corporation v. United States - United States International Trade Commision Rulings

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HQ 955777

June 27, 1994

CLA-2 CO:R:C:M 955777 KCC

CATEGORY: CLASSIFICATION

TARIFF NO.: 8540.91.50

Michael P. Maxwell, Esq.
10100 Santa Monica Boulevard
Suite 300
Los Angeles, California 90067

RE: Ferrite cores; 8505.90.80; electromagnets; EN 85.05; 8543.80.90; other electrical apparatus, having individual functions not specified or included elsewhere in this chapter; other parts of cathode-ray tube; part of a part; Additional U.S. Rule of Interpretation 1(c); United States v. David E. Porter; Ideal Toy Corporation v. United States

Dear Mr. Maxwell:

This is in response to your letter dated January 20, 1994, on behalf of Kyushu Matsushita Electric Corporation of America ("AKME"), regarding the tariff classification of ferrite cores produced in Taiwan under the Harmonized Tariff Schedule of the United States. A sample was submitted for our examination and an additional submission dated May 16, 1994, was considered for this decision.

FACTS:

You state that the ferrite cores imported by AKME will be manufactured from a ferrite based material. The ferrite cores will be imported in mated pairs, each of which is shaped in a "C" section. The ferrite cores are produced from ferrites and are used for a variety of applications in electrical articles. You submitted a catalog which states that:

Ferrite cores are essential to many types of electronics equipment for consumer and industrial use. Some examples include communications equipment, computers, measuring instruments, TVs, VCRs and audio equipment.

The ferrite cores imported will be used to manufacture deflection yokes which are assembled with cathode ray tubes at the time of assembly into televisions. Additionally, you state that the deflection yoke is generally purchased from a different vendor than the cathode ray tube, and is a separate article of commerce from a cathode ray tube.

You contend that the ferrite cores are classified under subheading 8543.80.90, HTSUS, as other electrical apparatus, having individual functions not specified or included elsewhere in this chapter, or alternatively, under subheading 8505.90.80, HTSUS, as other electromagnets.

ISSUE:

Are the ferrite cores classified as other electromagnets under subheading 8505.90.80, HTSUS, or under subheading 8543.80.90, HTSUS, as other electrical apparatus, having individual functions not specified or included elsewhere in this chapter, or under subheading 8540.91.50, HTSUS, as other parts of cathode-ray tubes?

LAW AND ANALYSIS:

The classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRI's). GRI 1, HTSUS, states, in part, that "for legal purposes, classification shall be determined according to terms. The competing subheadings are as follows:

8505.90.80 Electromagnets; permanent magnets and articles intended to become permanent magnets after magnetization; electromagnetic or permanent magnet chucks, clamps and similar holding devices; electromagnetic couplings, clutches and brakes; electromagnetic lifting heads; parts thereof...Other, including parts...Other.

8540.91.50 Thermionic, cold cathode or photocathode tubes (for example, vacuum or vapor or gas filled tubes, mercury arc rectifying tubes, cathode-ray tubes, television camera tubes); parts thereof... Parts...Of cathode-ray tubes...Other.

8543.80.95 Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof...Other machines and apparatus...Other...Other....

You contend that the ferrite cores are not classified as other parts of cathode-ray tubes under subheading 8540.91.50, HTSUS, because the ferrite cores are not parts of cathode ray tubes but are parts of deflection coils. We note that deflection coils are classified under subheading 8540.91.30, HTSUS. You state that as other parts of cathode-ray tubes (8540.91.50) and deflection coils (8540.91.30) are at the same eight digit level, only parts of cathode-ray tubes of comparable or equal significance to deflection coils can be classified under subheading 8540.91.50, HTSUS. This is not the case because any part of a cathode-ray tube no matter how big or small, which is not properly classified elsewhere in the nomenclature, can be classified under subheading 8540.91.50, HTSUS. Therefore, we are of the opinion that the ferrite cores which are assembled into a deflection coil which is then incorporated into a cathode-ray tube is classified as other parts of cathode-ray tubes under subheading 8540.91.50, HTSUS.

Moreover, your assertion that subheading 8543.80.95, HTSUS, which provides for other electrical apparatus, having individual functions not specified or included elsewhere in this chapter, prevails over subheading 8540.91.50, HTSUS, pursuant to Additional U.S. Rule of Interpretation 1(c), HTSUS, is incorrect. Additional U.S. Rule of Interpretation 1(c), HTSUS, states, in pertinent part, that "a provision for 'parts' or 'parts and accessories' shall not prevail over a specific provision for such part or accessory." The language in subheading 8543.80.95, HTSUS, "electric apparatus, having individual functions not specified or included elsewhere" is not a specific provision providing for a part or accessory.

A provision for parts prevails over one for an article "not specifically provided for," i.e., a basket provision. United States v. David E. Porter, 68 CCPA 15, C.A.D. 1259, 645 F.2d 52 (1981); Ideal Toy Corporation v. United States, 58 CCPA 9, C.A.D. 996, 433 F.2d 801 (1970). Therefore, other parts of cathode-ray tubes under subheading 8540.91.50, HTSUS, prevails over other electrical apparatus, having individual functions not specified for included elsewhere in this chapter under subheading 8543.80.95, HTSUS.

Alternatively, you contend that the ferrite cores are classifiable under subheading 8505.90.80, HTSUS, as other parts of electromagnets. In understanding the language of the headings of the HTSUS, the Harmonized Commodity Description and Coding System (HCDCS) Explanatory Notes (ENs) may be utilized. The ENs, although not dispositive, are to be used to determine the proper interpretation of the HTSUS. See, T.D. 89-80, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989). EN 85.05 (pgs. 1340-1341) describes electromagnets as:

These are of various sizes and shapes according to the use for which they are intended. They consist essentially of a coil of wire wound around a core of soft iron, this core being either in one piece or laminated. The passing of electric current in the coil confers magnetic properties on the core, which can then be used either for attraction or repulsion.

In their condition as imported, the ferrite cores do not meet the definition of electromagnets. Therefore, classification under subheading 8505.90.80, HTSUS, is inappropriate.

HOLDING:

The ferrite cores are classified under subheading 8540.91.50, HTSUS, as other parts of cathode-ray tubes, which is dutiable at the Column 1 rate of 6 percent ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division

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