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 > 1997 HQ Rulings > HQ 953115 - HQ 953672 > HQ 953331

Previous Ruling Next Ruling
HQ 953331




July 26, 1993

CLA-2 CO:R:C:M 953331 LTO

CATEGORY: CLASSIFICATION

TARIFF NO.: 8504.31.40

District Director
U.S. Customs Service
300 South Ferry Street
Terminal Island
Room 2017
San Pedro, California 90731

RE: Protest No. 2704-92-100453; Flyback Transformers; PC 848447; parts of television apparatus; Section XVI, note 2,3

Dear District Director:

The following is our decision regarding the request for further review of Protest No. 2704-92-100453, which concerns the classification of flyback transformers under the Harmonized Tariff Schedule of the United States (HTSUS). The subject merchandise was entered on September 27, 1991, and the entry was liquidated on November 15, 1991. The protest was timely filed on January 31, 1992.

FACTS:

The articles in question are flyback transformers, which are transformers mounted on printed circuit boards, acting as both rectifiers and as transformers. The transformer portion supplies the power to the rectifier portion of the flyback transformers. Flyback transformers supply the direct current (DC) necessary to operate a cathode-ray tube (CRT) and the alternating current (AC) to the yoke, so that an electronic gun can scan the face of the CRT.

The flyback transformers have primary and secondary windings which are wound around a ceramic core. The leads are in the form of terminals with diodes attached, so that the articles in question can supply direct current at the output. The transformers are sealed in an epoxy to prevent arcing when in - 2 -
operation. A rheostat is also included in the assembly so that the output can be adjusted as necessary. Flyback transformers are usually designed to provide about 25,000 volts for a color unit or about 10,000 volts for a black and white unit. The articles in question have a power handling capacity of .005 kVA.

The flyback transformers were entered under subheading 8504.31.20, HTSUS, which provides for unrated electrical transformers. Based on Pre-entry classification ruling 848447, dated January 18, 1990, issued to Commodore Business Machines, the articles in question were classified upon liquidation under subheading 8529.90.35, HTSUS, which provides for other parts of television apparatus. The protestant states that the articles in question are used in the manufacture of computer CRT monitors, and argues that they are not for use either solely or principally with television apparatus.

The subheadings at issue are as follows:

8504 Electrical transformers, static converters (for example, rectifiers) and inductors; parts thereof
Other transformers
8504.31 Having a power handling capacity not exceeding 1 kVA
8504.31.20 Unrated (2.4%)

8504.31.40 Other
Having a power handling capacity less than 1 kVA

8529.90.35 Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528 . . . [o]ther
. . . [o]f television apparatus
. . . [o]ther . . . [o]ther (3.7%)

ISSUE:

Whether the flyback transformers are classifiable as other parts of television apparatus under subheading 8529.90.35, HTSUS.

LAW AND ANALYSIS:

The General Rules of Interpretation (GRI's) to the HTSUS - 3 -
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 . . . ."

Note 2 to section XVI governs the classification of parts under chapters 84 and 85. Note 2(a) states that "[p]arts which are goods included in any of the headings of chapters 84 and 85 (other than headings 8485 and 8548) are in all cases to be classified in their respective headings [emphasis added]." Thus, even if the flyback transformers are solely or principally used with television apparatus, they are not classifiable as parts if they are "goods included" in a chapter 84 or 85 heading.

The flyback transformers perform two separate and distinct functions--they act as rectifiers and as transformers. They supply the direct current (DC) necessary to operate the CRT and the alternating current (AC) to the yoke, so that the electronic gun will scan the face of the CRT. Note 3 to section XVI states that "machines adapted for the purpose of performing two or more complementary or alternative functions are to be classified as if consisting only of that component or as being that machine which performs the principal function [emphasis added]."

It is our opinion that the transformer, which supplies the power to the rectifier, is the component of the flyback transformer that performs the article's principal function. Thus, the flyback transformers are classified as if consisting only of the transformer. The transformer, and therefore the articles in question, are classifiable as other transformers having a power handling capacity less than 1 kVA under subheading 8504.31.40, HTSUS. The protestant's contention that the transformers are "unrated" is unsupported by the facts presented.

Because the flyback transformers were held to be classifiable as parts of television apparatus under subheading 8529.90.35, HTSUS, in PC 848447, this decision will be modified.

HOLDING:

The flyback transformers are classifiable under subheading 8504.31.40, HTSUS.

Because the classification of the articles in question under this subheading results in a higher rate of duty than the provision where the entry was liquidated, the protest should be denied. A copy of this decision should be attached to the Customs Form 19 and provided to the protestant as part of the notice of action on the protest.

EFFECT ON OTHER RULINGS:

PC 848447, dated January 18, 1990, has been modified by HQ 954652 of this date (copy enclosed).

Sincerely,

John Durant, Director

Previous Ruling Next Ruling

See also: