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HQ 963731




July 3, 2000

CLA-2 RR:CR:GC 963731 GOB

CATEGORY: CLASSIFICATION

TARIFF NO.: 8543.89.96

Area Port Director
U.S. Customs Service
605 W. 4th Ave.,
Room 205
Anchorage, AK 99501

RE: Protest 3195-99-100087; Dummy ball grid array packages

Dear Sir:

This ruling pertains to Protest 3195-99-100087 filed on behalf of Practical Components, Inc. (“protestant”) with respect to the tariff classification, under the Harmonized Tariff Schedule of the United States (“HTSUS”), of dummy ball grid array packages.

FACTS:

The entry at issue was filed on November 17, 1998, and liquidated on August 13, 1999.

The protestant distinguishes between functional ball grid array packages and dummy ball grid array packages. It is the dummy ball grid array packages which are the subject of this protest. Functional ball grid array packages are said to be composed of a bismalemide triazine resin (BT), a silicon integrated circuit, gold wires and bonds, die attach and pad, solder balls, vias for ground/signal/thermal, plated copper conductors, and a solder mask. The imported dummy ball grid array packages are intended to be physical substitutes for the functional ball grid array packages, with the same size, shape, and configuration of solder balls. The dummy ball grid array is manufactured using a silicon blank, rather than a silicon integrated circuit. A wire bond inside the package connects the solder balls. The dummy ball grid array package is used to test the accuracy of a pick and place machine which assembles components onto printed circuit boards. After the test assembly, current is run through each of the solder ball connections to verify electrical continuity at each test point.

Although the protestant describes the goods as mechanical, there are no mechanical or moving components. It is more accurate to describe the dummy ball grid array packages as a physical substitute for the functional dummy ball grid array packages, rather than a mechanical substitute. Since the dummy ball grid array packages are a precise physical substitute for the functional ball grid array packages, they permit the evaluation of the setup, calibration, process, testing, solder training and rework practice without the use of high cost components.

The protestant claims classification under subheading 8542.90.00, HTSUS, as electronic integrated circuits and microassemblies; parts thereof.

The subject merchandise was rate advanced and liquidated under subheading 3926.90.9880, HTSUS, as other articles of plastics and articles of other materials of headings 3901 to 3914.

ISSUE:

The tariff classification of the subject articles – are they provided for in heading 3926, HTSUS (as liquidated), in heading 8542 (as entered), or in some other heading of the HTSUS?

LAW AND ANALYSIS:

We note initially that the protest was timely filed on October 25, 1999, under the statutory and regulatory provisions for protests, 19 U.S.C. 1514(c)(3)(A) and 19 CFR 174.12(e)(1).

Classification under the HTSUS is made in accordance with the General Rules of Interpretation (“GRI’s”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI’s may then be applied.

The Harmonized Commodity Description and Coding System Explanatory Notes (“EN’s”) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the EN’s provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80.

Heading 3926 covers “Other articles of plastics and articles of other materials of headings 3901 to 3914[.]”

Heading 8542 covers “Electronic integrated circuits and microassemblies; parts thereof[.]”

Heading 8543 covers “Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof[.]”

The protestant states that the subject goods should be considered to be a “blank,” classifiable in the same provision as the finished article. It cites GRI 2(a), which provides, in pertinent part: ”Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished ” It further cites Rule 2(a)(II) to GRI 2 in the Explanatory Notes which provides, in pertinent part:: “The provisions of the Rule also apply to blanks unless these are specified in a particular heading. The term “blank” means an article, not ready for direct use, having the approximate shape or outline of the finished article or part, and which can only be used, other than in exceptional circumstances, for completion into the finished article or part ”

The subject goods are not electronic integrated circuits or microassemblies, as provided for in heading 8542, HTSUS. The goods do have the approximate shape or outline of an integrated circuit, but not because they have undergone a process to prepare them for further manufacture into the circuit. Rather, the goods are complete as is. They are finished articles which are used as substitutes for integrated circuits for training and testing purposes. The goods do not meet the requirement of Rule 2(a)(II) that they can only be used, other than in exceptional circumstances, for completion into an integrated circuit. The goods are made such that they can never be further processed into an integrated circuit. Accordingly, we find that the goods are not “blanks” as that term is defined in Rule 2(a)(ii) to GRI 2.

The goods were liquidated as “Other articles of plastics Other Other” under subheading 3926.90.98, HTSUS, under the belief that plastics impart the essential character of the goods.

Upon further review and examination of the goods, Customs has reconsidered its position. We no longer believe that plastics impart the essential character of the goods. Accordingly, we no longer believe that the goods are classified in subheading 3926.90.98, HTSUS.

Further, we believe that the goods are electrical in nature. They are used in lieu of integrated circuits for testing purposes. Accordingly, although the goods do not produce electricity by themselves, an electrical current is used in their testing. The testing involved with the article involves running electricity through the article. We also believe that the goods have "individual functions," as described in EN 84.79, which is referenced in EN 85.43. Further, aside from heading 8543, HTSUS, we believe that the goods are not specified or included in any other provision in Chapter 85, HTSUS.

Accordingly, we find that the goods are provided for in heading 8543, HTSUS, and are classified in subheading 8543.89.96, HTSUS as: “Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and apparatus: Other: Other: Other: Other[.]”

We note that the subject classification is neither the protestant’s claimed classification nor the classification under which the goods were liquidated.

HOLDING:

The articles are provided for in heading 8543, HTSUS, and are classified in subheading 8543.89.96, HTSUS as: “Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and apparatus: Other: Other: Other: Other[.]”

You are instructed to DENY the protest, EXCEPT to the extent reclassification of the merchandise as indicated above results in a partial allowance.

In accordance with Section 3A(11)(b) of Customs Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, you are to mail this decision, together with the Customs Form 19, to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry in accordance with the decision must be accomplished prior to mailing of the 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.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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