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 > 2001 HQ Rulings > HQ 964505 - HQ 964603 > HQ 964556

Previous Ruling Next Ruling
HQ 964556




March 12, 2001

CLA-2 RR:CR:GC 964556 GOB

CATEGORY: CLASSIFICATION

TARIFF NO.: 6909.11.40

Port Director
U.S. Customs Service
J.F.K. Area
Building #7
Jamaica, NY 11430

RE: Blank ceramic substrates; Protest 1001-00-101554

Dear Sir:

This is our decision regarding Protest 1001-00-101554, filed by counsel on behalf of CeramTec North America (“protestant”) concerning the classification, under the Harmonized Tariff Schedule of the United States (“HTSUS”), of certain blank ceramic substrates.

FACTS:

The file reflects the following. The goods at issue were entered on September 14, 1999

The Customs Protest and Summons Information Report reflects only the entry of September 14, 1999, which it indicates was liquidated on March 17, 2000. Attachment A to the protest reflects two additional entries - one dated September 3, 1999; and one dated September 7, 1999. Attachment A to the protest indicates that all three entries were liquidated on March 17, 2000. under subheading 8542.90.00, HTSUS, as “Electronic integrated circuits and microassemblies; parts thereof: ... Parts.” The entry was liquidated on March 17, 2000, under subheading 6914.10.80, HTSUS, as: “Other ceramic articles: Of porcelain or china: ... Other.”

The protest was filed on April 6, 2000.

The protestant describes the goods in pertinent part as follows:

The products in question are blank alumina substrates referred to as Rubalit 708S and Rubalit 710 ... The substrates are the supporting material upon or within which an integrated or other electrical circuit is fabricated or to which an integrated circuit is attached. The products consist of 96% and 99.6% alumina respectively. Alumina is a ceramic material used to manufacture substrates for both thick-film and thin-film circuits ... The production of Rubalit alumina substrates utilizes a highly engineered technology referred to as tape casting. The substrates are produced from a specially formulated slurry which is cast into various thicknesses ranging from .010 to .060 inches ... ...
Alumina substrates can be lasered, green scored, dry pressed, stamped, and/or machined. These processes are performed in order to manufacture the substrate for a specific electronic application. In some instances the imported substrates have undergone one or more of these processes abroad in which case they are classified as a part to the finished article upon importation into the United States and are not the subject of this protest. In other instances, the alumina substrates are imported in a blank state to be processed by CeramTec in the United States for specific made to order electronic applications. It is these blank substrates which are the subject of this protest. ...
In the present situation, the Rubalit substrates are manufactured to the highest specifications as identified in the list of product characteristics referred to above in Attachment B. The articles are developed to meet the strictest of product standards mandated by the electronic industry for purity, hardness, conductivity, etc. They are designed and developed to these specifications in order to resist the high mechanical, thermal, and electrical loads while simultaneously performing with the utmost reliability. As indicated in the company’s product brochure, high strength and thermal conductivity are the characterizing features of the Rubalit substrates.

In a letter of February 21, 2001, counsel for the protestant advised that only Rubalit 708S has been imported by the protestant in commercial quantities, and only Rubalit 708S is involved in the subject protest.

A sample of the imported merchandise was tested at the Customs Laboratory in New York. The Laboratory report (Lab. No. 2-1999-22303 dated December 8, 1999) states:

The sample is a white rectangular sheet 13.8 cm x 16.0 cm x 1 mm thick. Our analysis and that of the New Orleans Laboratory indicate that it is composed predominantly of aluminum oxide and mullite. It also conforms to the definition of porcelain as stated in Additional U.S. Note 5(a), Chapter 69 of the Harmonized Tariff Schedule of the United States.

The sample was not tested by the New York Customs Laboratory for hardness.

ISSUE:

What is the tariff classification of the blank ceramic substrates?

LAW AND ANALYSIS:

We note initially that the protest was timely filed 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.

The HTSUS provisions under consideration are as follows:

6909 Ceramic wares for laboratory, chemical or other technical uses ... :

Ceramic wares for laboratory, chemical or other technical uses:

6909.11 Of porcelain or china:

6909.11.40 Other

6909.12.00 Articles having a hardness equivalent to 9 or more on the Mohs scale

6914 Other ceramic articles:

6914.10 Of porcelain or china:

6914.10.80 Other

The protestant has abandoned its claim at entry of subheading 8542.90.00, HTSUS. It claims that the goods are classified under subheading 6909.12.00, HTSUS, or alternatively under subheading 6909.11.40, HTSUS.

Heading 6909 covers in pertinent part, ceramic wares for ... technical uses. We interpret this heading, within the authority of U.S. Additional Rule of Interpretation 1(a), to be a principal use provision. “Technical” is defined as follows by Webster’s Third New International Dictionary (1986): “1 a: having special usu. practical knowledge esp. of a mechanical or scientific subject ... b: marked by or characteristic of specialization.” “Technical” is defined by the Random House Unabridged Dictionary (1993) as follows: “1. Belonging or pertaining to an art, science, or the like: technical skill. 2. Peculiar to or characteristic of a particular art, science, profession, trade, etc.: technical details.”

The courts have provided factors, which are indicative but not conclusive, to apply when determining whether merchandise falls within a particular class or kind. They include: general physical characteristics, expectation of the ultimate purchaser, channels of trade, environment of sale (accompanying accessories, manner of advertisement and display), use in the same manner as merchandise which defines the class, economic practicality of so using the merchandise, and recognition in the trade of such use. See U.S. v. Carborundum Co., 63 CCPA 98, 102, 536 F. 2d 373, 377 (1976), cert denied, 429 U.S. 979 (1976); Lenox Collections v. U.S., 19 CIT 345, 347 (1995); Kraft, Inc. v. U.S., 16 CIT 483, 489 (1992); and G. Heileman Brewing Co. v. U.S., 14 CIT 614, 620 (1990).

Additional U.S. Note 5(a) to Chapter 69, HTSUS, provides in pertinent part as follows:

(5) For the purposes of heading 6909 through 6914:

(a) The terms “porcelain,” “china” and “chinaware” embrace ceramic ware (other than stoneware), whether or not glazed or decorated, having a fired white body (unless artificially covered) which will not absorb more than 0.5 percent of its weight of water and is translucent in thicknesses of several millimeters. [Emphasis in original.]

As stated above, the New York Customs Laboratory report determined that a sample of the imported goods met the definition of porcelain in Additional U.S. Note 5(a) to Chapter 69.

In HQ 961723 dated February 12, 1999, we held certain ceramic discs to be classified under subheading 6909.11.20, HTSUS, as ceramic wares for laboratory, chemical or other technical uses, consisting of porcelain machinery parts. The ceramic discs were composed of almost pure alumina.

As stated in the FACTS section of this ruling, the protestant states: “The substrates are the supporting material upon or within which an integrated or other electrical circuit is fabricated or to which an integrated circuit is attached.”

The protestant submits the following in support of its claim that the blank ceramic substrates are ceramic wares for technical uses within the meaning of heading 6909, HTSUS: the material characteristics of its Rubalit 708S and 710 substrates; the composition after firing for Rubalit 708S; a technical diagram relating to a hybrid-integrated circuit which is manufactured with the substrates at issue; a listing of the protestant in Thomas Register which describes the protestant as a manufacturer of custom engineered advanced and technical ceramic components; its marketing information which describes it as a manufacturer of technical ceramics for electronic applications; and marketing information which describes client industries including automotive engineering, sensors, optoelectronics, aerospace, navigation, power electronics, instrumentation and control systems, medical equipment, telecommunications, industrial, and entertainment electronics. The protestant states that the following are examples of its customers: Motorola, Texas Instruments, Eaton, Delphi, Allied Signal, Honeywell, Northrop, Ford, and Siemens.

After a careful consideration of this matter, we find that the protestant has satisfactorily established that the blank ceramic substrates are ceramic wares for technical uses within the meaning of heading 6909, HTSUS. Because heading 6909, HTSUS, is more specific than heading 6914, HTSUS, the blank ceramic substrates are provided for in heading 6909.

We then turn to the question of whether the blank ceramic substrates are classified in subheading 6909.11.40, HTSUS, or in subheading 6909.12.00, HTSUS.

Recently, the Customs Laboratory thoroughly and carefully considered the issue of whether the sample of Rubalit 708S is an "article having a hardness equivalent to 9 or more on the Mohs scale" within the meaning of subheading 6909.12.00, HTSUS. In the course of that consideration, it had a sample of Rubalit 708S, provided by the protestant, tested for hardness. The Customs Laboratory determined (Lab. Report NO20010129 dated March 8, 2001) that the sample of Rubalit 708S does not have a hardness equivalent to 9 or more on the Mohs scale. Based upon that determination, we find that the blank alumina substrates are not classified in subheading 6909.12.00, HTSUS. We therefore find that they are classified in subheading 6909.11.40, HTSUS, as: “Ceramic wares for laboratory, chemical or other uses ... : Ceramic wares for laboratory, chemical, or other uses: Of porcelain or china: ... Other.”

HOLDING:

As detailed above, the blank ceramic substrates are classified in subheading 6909.11.40, HTSUS as: “Ceramic wares for laboratory, chemical or other uses ... : Ceramic wares for laboratory, chemical, or other uses: Of porcelain or china: ... Other.”

You are instructed to GRANT the protest based upon classification in subheading 6909.11.40, HTSUS.

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.treas.gov, by means of the Freedom of Information Act, and other methods of public distribution.

Sincerely,

John Durant, Director
Commercial Rulings Division


Previous Ruling Next Ruling

See also: