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 > 1995 HQ Rulings > HQ 955379 - HQ 955525 > HQ 955381RL

Previous Ruling Next Ruling


HQ 955381


May 10, 1994

CLA-2 CO:R:C:M 955381 LTO

CATEGORY: CLASSIFICATION

TARIFF NO.: 9114.90.30

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

RE: Printed circuit board assembly; HQ 953381 revoked; EN 91.14; Chapter 91, note 1(g), 4; heading 8503

Dear Mr. Ackerman:

This is in reference to HQ 953381, issued to you on July 16, 1993, concerning the classification of a printed circuit board assembly under the Harmonized Tariff Schedule of the United States (HTSUS). Pursuant to section 625, Tariff Act of 1930 (19 U.S.C. 1625), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. No. 103-182, 107 Stat. 2057, 2186 (1993) (hereinafter "section 625"), notice of the proposed revocation of HQ 953381 was published March 9, 1994, in the Customs Bulletin, Volume 28, Number 10.

FACTS:

The article in question is a printed circuit board assembly (PCB), which will be assembled into a chart drive recorder. It is 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 Kilohertz quartz crystal.

The PCB is the timing mechanism for a chart drive recorder. The integrated circuit 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 recorder.

In HQ 953381, the PCB was classified as a part of a motor of under 18.65 Watts (W) under subheading 8503.00.40 (now, - 2 -
subheading 8503.00.75), HTSUS. It has been suggested that the PCB is classifiable as an assembly for a clock movement under subheading 9114.90.30, HTSUS.

ISSUE:

Whether the PCB is classifiable as an assembly for a clock movement under subheading 9114.90.30, HTSUS.

LAW AND ANALYSIS:

The General Rules of Interpretation (GRI's) to the HTSUS 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 . . . ."

The headings at issue are as follows:

8503 Parts suitable for use solely or principally with the machines of heading 8501 or 8502

9114 Other clock or watch parts

Note 1(g) to chapter 91, HTSUS, states that this chapter does not cover "[a]rticles of chapter 85, not yet assembled together or with other components into watch or clock movements or into articles suitable for use solely or principally as parts of such movements (chapter 85)." Because the PCB in question has been assembled into an article that is suitable for use solely or principally as a part of a clock movement, this exclusion is inapplicable.

Note 4 to chapter 91 states that "movements and other parts suitable for use both in clocks or watches and in other articles (for example, precision instruments) are to be classified in this chapter." Further, the Harmonized Commodity Description and Coding System Explanatory Notes (EN) to heading 9114, HTSUS, pg. 1552, states that "parts suitable for use both in clocks or watches and in other articles, for example, in toys, meters or measuring or precision instruments (springs, trains, jewels, hands, etc.) fall in this heading . . . ." Therefore, although the assembly in question will be used in a chart drive recorder, it is classifiable under heading 9114, HTSUS, if the assembly is also suitable for use in clocks.

The PCB is the timing mechanism for the chart drive recorder. It contains an integrated circuit that allows for the - 3 -
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 recorder. Accordingly, it is our opinion that the PCB is classifiable as an assembly for a clock movement under subheading 9114.90.30, HTSUS.

HOLDING:

The printed circuit board assembly is classifiable under subheading 9114.90.30, HTSUS. The corresponding rate of duty for articles of this subheading is 6.4% ad valorem plus 0.3 cents for each piece or part, but if consisting in part of a plate or a set of plates the total duty shall not exceed the duty for the complete movement. Accordingly, HQ 953381, dated July 16, 1993, is revoked.

In accordance with section 625, this ruling will become effective 60 days after publication in the Customs Bulletin. Publication of rulings or decisions pursuant to section 625 does not constitute a change of practice or position in accordance with section 177.10(c)(1), Customs Regulations (19 CFR

Sincerely,

John Durant, Director

Previous Ruling Next Ruling

See also: