CLA-2-71:S:N:N8:344 894364
Mr. Martin J. Finkelstein
MF Electronics Corporation
10 Commerce Drive
New Rochelle, NY 10801
RE: The tariff classification of unmounted quartz crystal blanks from Japan.
Dear Mr. Finkelstein:
In your letter of January 25, 1994, you requested a tariff classification ruling on unmounted quartz crystal blanks.
You have submitted samples of the quartz crystal blanks which you intend to import. They are unmounted piezo-electric quartz in the shape of either tiny rectangles or circular discs. The samples submitted are circular. They measure .312" in diameter and are about .003" thick. You feel that the correct classification of the quartz crystal blanks should be 8541.90.0000, Harmonized Tariff Schedule of the United States (HTS).
Explanatory Note 85.41, Harmonized Commodity Description and Cording System ("HCDCS") indicates what is to be included in Heading 8541. The Explanatory Notes although not dispositive, are to be looked to for the proper interpretation of the HTSUSA. See 54 Fed. Reg. 35127, 35128 (August 23, 1989). Explanatory Note 85.41 (D) indicates that...piezo-electric crystals...are classified here only if mounted (emphasis added).
You also argue that Subheading 7104.10.0000, piezo-electric quartz, under heading 7100 of "precious or semiprecious stones..not strung, etc...is meant for the classification of jewelry and not for electrical equipment.
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Explanatory Note 71.04, "HCDCS", Subheading 7104.10 states... "piezo-electric quartz is used in the electrical equipment industry for various purposes: the manufacture of microphones, loudspeakers, instruments for transmitting or receiving ultrasonic waves, instruments for fixed frequency oscillations, etc. The piezo-electric quartz falling in this subheading is generally in the form of thin sheets, plates, rods, etc. obtained by sawing synthetic quartz with a precision-cut along the line of electrical axis".
The applicable subheading for the unmounted quartz crystal blanks will be 7104.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Piezo-electric quartz. The rate of duty will be 6% ad valorem.
This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport