CLA-2 CO:R:C:M 954652 LTO
Mr. Alan Gaudio
Commodore Business Machines
1200 Wilson Drive
West Chester, Pennsylvania
RE: Modification of PC 848447; Flyback Transformers
Dear Mr. Gaudio:
This is in reference to a Pre-entry classification ruling
issued to you on January 18, 1990 (PC 848447). This is a
reconsideration of that ruling.
FACTS:
In PC 848447, you were advised of the tariff classification
of flyback transformers under the Harmonized Tariff Schedule of
the United States (HTSUS). The flyback transformers were held to
be classifiable under subheading 8529.90.35, HTSUS, which
provides for other parts of television apparatus.
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
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 . . . ."
- 2 -
The headings at issue are as follows:
8504 Electrical transformers, static
converters (for example, rectifiers)
and inductors; parts thereof
* * * * * * * * * * * * *
8529 Parts suitable for use solely or
principally with the apparatus of
headings 8525 to 8528
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.
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, assuming they are rated, are classifiable
as other transformers having a power handling capacity less than
1 kVA under subheading 8504.31.40, HTSUS.
HOLDING:
The flyback transformers are classifiable under subheading
8504.31.40, HTSUS.
Accordingly, it is necessary to modify the portion of PC
848447 that concerned the classification of the flyback
transformers pursuant to section 177.9(d) of the Customs
Regulations [19 CFR 177.9(d)]. This notice to you should be
considered a modification of PC 848447, dated January 18, 1990, - 3 -
under 19 CFR 177.9(d). It is not to be applied retroactively to
PC 848447 (19 CFR 177.9(d)(2)) and will not, therefore, affect
past transactions for the importation of the merchandise under
that ruling. However, for the purposes of future transactions
involving merchandise of this type, PC 848447 will not be valid
precedent. We recognize that pending transactions may be
adversely affected by this modification, in that current
contracts for importations arriving at a port subsequent to this
decision will be classified pursuant to it. If such a situation
arises, you may, at your discretion, notify this office and apply
for relief from the binding effects of this decision as may be
warranted by the circumstances.
Sincerely,
John Durant, Director
Commercial Rulings Division