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HQ 962325




November 3, 1999

CLA-2 RR:CR:GC 962325 HMC

CATEGORY: CLASSIFICATION

TARIFF NO.: 8529.90.13

Port Director of Customs
9777 Via de la Amistad
San Diego, CA 92173

RE: IA 27/98; “Modulator for Tuner of Digital Satellite System;” “Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528: Other: Printed Circuit Assemblies: Of Television Apparatus: Other: Other”

Dear Port Director:

This is in response to your memorandum of September 28, 1998 (CLA-1:OM:CO JMV), forwarding technical literature from Alps Electric Company, Limited, concerning the classification of a modulator for a tuner of a digital satellite system (modulator) under the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

The merchandise consists of a modulator used as a part of a tuner assembly that is incorporated into a digital satellite system. The modulator is specifically designed to function as part of the tuner only for reception and relay of satellite signals. The satellite signal tuner cannot perform the tuning function without this modulator. In a letter, dated October 26, 1998, the importer states that the modulator is used in situations where a television only has an antenna input and does not have an Audio Visual (AV) input port. The modulator changes the AV signal back to a Radio Frequency (RF) signal similar to the broadcast signal.

The HTSUS provisions under consideration are as follows:

8529 Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528: 8529.90 Other

Printed circuit assemblies:
Of television apparatus:
8529.90.01 Tuners

Other:
8529.90.13 Other

8529.90.23 Other

Other:
8529.90.99 Other

ISSUE:

Whether the modulator is classifiable as other parts suitable for use solely or principally with the apparatus of headings 8525 to 8528, printed circuit assemblies, of television apparatus, tuners under subheading 8529.90.01, HTSUS.

LAW AND ANALYSIS:

Merchandise is classifiable under the HTSUS in accordance with the General Rules of Interpretation (GRIs). GRI 1 states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes, and provided the headings or notes do not require otherwise, according to GRIs 2 through 6. GRI 6 states that the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this rule, the relative section, chapter and subchapter notes also apply, unless the context otherwise requires.

Note 2, to Section XVI, HTSUS, states that

Subject to note 1 to this section, note 1 to chapter 84 and to note 1 to chapter 85, parts of machines (not being parts of the articles of heading 8484, 8544, 8545, 8546 or 8547) are to be classified according to the following rules:

(a) Parts which are goods included in any of the headings of chapters 84 and 85 (other than headings 8409, 8431, 8448, 8466, 8473, 8485, 8503, 8522, 8529, 8538 and 8548) are in all cases to be classified in their respective headings;

(b) Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including a machine of heading 8479 or 8543) are to be classified with the machines of that kind or in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate. However, parts which are equally suitable for use principally with the goods of headings 8517 and 8525 to 8528 are to be classified in heading 8517;

(c) All other parts are to be classified in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate or, failing that, in heading 8485 or 8548.

In HQ 089286, dated May 10, 1991, citing HQ 088498, dated May 2, 1991, Customs determined that a tuner for a satellite television receiver was classifiable under subheading 8529.90.10 (currently 8529.90.01), HTSUS, as a tuner for a television apparatus. In HQ 953369 and 953370, dated February 10, 1993, which modified HQ 088498, cited above, Customs determined that the satellite receiver was classifiable under subheading 8525.10.20, HTSUS. Hence, the tuner for the satellite receiver was considered a part used solely or principally with the apparatus of heading 8525. In the present case we have a modulator for tuners of satellite television receivers. There is no dispute that the modulator is a part of tuners of a satellite system, or that it is a part suitable for use solely or principally with the apparatus of headings 8525 to 8528. Accordingly, we must determine what is the classification of the modulator at the subheading level.

Subheading 8925.90.01, HTSUS, provides for tuners, of printed circuit assemblies, of television apparatus. Subheading 8925.90.01 is an eo-nomine provision that identifies a distinct item by name. The Court of International Trade has found that “[p]arts of articles generally do not fall within an eo nomine or use category, ..., unless the category contains a specific provision for parts.” Mitsubishi Electronics America, Inc. v. United States, 19 CIT 378, 383, 882 F. Supp. 171 (1995). Subheading 8925.90.01 does not include the modulator because it lacks a specific provision for parts of tuners. Thus, the modulator may not be classifiable within subheading 8925.90.01.

In HQ 954952, dated December 28, 1993, Customs determined that components of satellite receivers were principally used with television transmission apparatus of heading 8525, and classified them under subheading 8529.90.50 (currently 8529.90.99), HTSUS. In this instance, the subject modulator is a printed circuit assembly for a satellite system of television apparatus, classifiable under subheading 8529.90.13, HTSUS.

HOLDING:

The modulator is classifiable under subheading under subheading 8529.90.13, HTSUS, which provides for “Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528: Other: Printed Circuit Assemblies: Of television apparatus: Other: Other.”

Please advise the internal advice applicant of this decision. Sixty days from the date of the decision, the Office of Regulations and Rulings will make the decision available to Customs personnel, and to the public on the Customs Home Page on the World Wide Web at www.customs.ustreas.gov, by means of the Freedom of Information Act, and other methods of public distribution.

Sincerely,

John Durant, Director
Commercial Rulings Division


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