CLA-2 OT:RR:CTF:TCM H025781 CKG
Judith Holdsworth
DeKieffer & Horgan
Suite 800
729 Fifteenth Street, NW
Washington, DC 20005
RE: Reconsideration of NY N021072; classification of piezoelectric ceramic stack
Dear Ms. Holdsworth,
This is in response to your letter of March 12, 2008, requesting reconsideration of New York Ruling Letter (NY) N021072, dated December 28, 2007, regarding the tariff classification of a piezoelectric stack imported from Japan by the Kyocera Industrial Ceramics Corporation.
In NY N021072, CBP classified the piezoelectric stack in heading 6909, Harmonized Tariff Schedule of the United States (HTSUS) as “Ceramic ware for laboratory, chemical or other technical uses.” You suggest classification under heading 8541.60.00, as “Electrical Machinery and Equipment and Parts Thereof; …Mounted piezoelectric crystal.” We have reviewed that ruling, and for the reasons set forth below, we have determined the initial classification of the piezo ceramic stack to be incorrect. Therefore, we are revoking NY N021072, as it pertains to the classification of the piezo ceramic stack.
Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. §1625(c)(1)), as amended by section 623 of Title VI, notice proposing to modify NY N021072 was published on December 10, 2009, in Volume 43, Number 50, of the Customs Bulletin. CBP received one comment in support of the proposed action.
FACTS
This sample is described as a ceramic piezoelectric stack. A laboratory analysis performed by CBP confirms that the instant article consists of three (3) pieces of a grey material that differ in length. The pieces are octagonal cross section, with adjacent faces of unequal height but alternate faces of essentially equal height. The two smaller faces appear to be partially metallic. It is to be used in fuel injection systems for diesel engines. The sample has a lamellar structure with alternating layers made of two different materials. One layer is a lead zirconate titanate ceramic. Lead zirconate titanate ceramic (also called PZT, an acronym for Pb, the symbol for lead, Zr for zirconium, and Ti for titanium) is a well-known material used in piezoelectric devices. The other layer is PZT mixed with a large amount of silver (Ag). The latter may be considered the internal electrodes of a multilayer (laminated) piezoelectric device. The sample has external electrodes made from silver on two opposing faces to which wires may be attached. After importation, the stack is encapsulated in resin and a lead wire is attached.
When an electric current is applied to the ceramic stack, the stress causes a slight displacement or shape change of the stack. In this case, the displacement applies pressure on a small push pin, which in turn opens the injector to inject fuel for combustion in a diesel engine.
ISSUE
The issue is whether the merchandise at issue is classifiable in heading 6909, HTSUS, as “Ceramic ware for laboratory, chemical or other technical uses,” or heading 8541, HTSUS, as “mounted piezoelectric crystals.”
LAW AND ANALYSIS
Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes and, provided such headings or notes do not otherwise require, according to the remaining GRIs 2 through 6.
The HTSUS provisions at issue are as follows:
6909: Ceramic wares for laboratory, chemical or other technical uses; ceramic troughs, tubs and similar receptacles of a kind used in agriculture; ceramic pots, jars and similar articles of a kind used for the conveyance or packing of goods:
Ceramic wares for laboratory, chemical or other technical uses:
6909.19: Other:
* * * * *
8541: Diodes, transistors and similar semiconductor devices; photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light-emitting diodes; mounted piezoelectric crystals; parts thereof:
8541.6000: Mounted piezoelectric crystals
The Explanatory Notes (EN) to the Harmonized Commodity Description and Coding System represent the official interpretation of the tariff at the international level. While neither legally binding nor dispositive, the ENs 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, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
EN 69.09(2) provides in pertinent part as follows:
The heading covers in particular:
(2) Ceramic wares for other technical uses, such as pumps, valves
EN 85.41(A)(III) provides, in pertinent part:
The devices described above fall in this heading whether presented mounted, that is to say with their terminals or leads or packaged (components), unmounted (elements) or even in the form of undiced discs (wafers). However, natural semiconductor materials (e.g., galena) are classified in this heading only when mounted
EN 85.41 (D) states:
“Piezoelectric crystals… are generally in the form of plates, bars, discs, rings, etc., and must, at least, be equipped with electrodes or electric connections. They may be coated with graphite, varnish, etc., or arranged on supports and they are often inside an envelope (e.g., metal box, glass bulb).”
* * * * *
In addressing classification of the subject article under heading 8541, HTSUS, as a mounted piezoelectric crystal, we must first establish that the ceramic is a crystal. The website americanpiezo.com (http://www.americanpiezo.com/piezo_theory/index.html)
provides the following description of piezoelectric ceramic elements:
“A traditional piezoelectric ceramic is a mass of perovskite crystals, each consisting of a small, tetravalent metal ion, usually titanium or zirconium, in a lattice of larger, divalent metal ions, usually lead or barium, and O2- ions”
The laboratory analysis confirms that the instant article primarily consists of lead zirconate titanate ceramic. The piezoelectric stack at issue thus conforms to the above description of a piezoelectric crystal. To fall under heading 8541.60, however, the crystal must also be “mounted.” EN 85.41 provides additional clarification. EN 85.41 (D) states that piezoelectric crystals of heading 8541 must at least be equipped with electrodes or electric connections. EN 85.41(A)(III), which refers to diodes, transistors
and similar semiconductor devices, describes such devices as “mounted” if containing terminals or leads or if packaged. According to the importer’s supporting materials as well as the lab analysis performed by CBP, the importer’s piezoelectric stack, as imported, is composed of ceramic plates stacked or laminated together with internal and surface electrodes. No leads or terminals are attached to the crystal as imported.
Pursuant to EN 85.41(D), the presence of electrodes on the surface of the stack is sufficient to bring it within the scope of heading 8541, as a “mounted” piezoelectric crystal. This conclusion is consistent with prior CBP decisions in which electrodes or electric connections attached to the surface of the crystal were sufficient to deem the crystals “mounted.” See e.g., HQ 957334, dated April 24, 1995; HQ 956905, dated October 26, 1994; and NY F80316, dated December 27, 1999. In the case of NY F80316, for example, crystal quartz discs which were merely painted with silver on both sides, the silver itself acting as an electrode, were classified under subheading 8541.60, HTSUS, as mounted piezoelectric crystals. Furthermore, the “mounted” crystal described in HQ 956905 was virtually identical to the instant article:
“The PZT Transducers are made of a polycrystalline ceramic material containing lead, zirconate, and titanite, which gives the material the ability to transduce an electrical charge into mechanical stress, and visa versa. The PZT material is in the form of plates with nickel-gold electrodes mounted on both surfaces. As used, when an electrical charge is applied to the electrodes, the vibration of the PZT material pumps ink onto the print medium.”
EN 85.41(D) further states, however, that “If…because of the addition of other components, the complete article (mounting plus crystal) can no longer be regarded as merely a mounted crystal but has become identifiable as a specific part of a machine or appliance, the assembly is classified as a part of the machine or appliance in question: e.g., piezo-electric cells for microphones or loudspeakers (heading), sound-heads (heading 85.22)…” Prior CBP decisions have classified similar piezoelectric crystals in heading 8541, but without touching on this particular issue. In HQ 957334, piezoelectric crystals described as a “ceramic resonators” “mounted and equipped with electric connections” were classified under subheading 8541.60, as were the ceramic piezoelectric transducers in HQ 956905. The piezoelectric crystals in this decision were in the form of plates rather than stacks, but as with the subject article, were mounted with electrodes on the surface; an electric charge applied to electrodes mounted on the surface of the crystal caused a vibration which pumped ink onto the print medium. The articles in these cases were similarly designed for use in specific equipment. However, in HQ 953381, dated July 16, 1993, and HQ 955381, dated May 10, 1994, classification in heading 8541 was rejected because of the addition of other components that made the article identifiable as a specific part of a machine. The article in question was a
printed circuit board assembly “made of paper phenolic with copper paths and nickel/gold-plated pads.” with a mounted quartz crystal and integrated circuit attached. Because of the presence of these additional components and the configuration of the circuit board itself, CBP held that the assembly was not merely a mounted crystal, but a specific part of a motor classifiable under 8503.00.40 (later reclassified under 9114.90.30 as an assembly for a clock movement by HQ955381). The printed circuit board assembly, however, was clearly more complex that the subject article.
Given prior case law and your assertion that “this exact same type of piezoelectric stack is used as an actuator for ink jet printers, piezoelectric resonators, oscillators, ultrasonic motors, filter, acceleration sensors and knocking sensors”, we agree that the subject article, despite being manufactured for a specific diesel fuel injector model, is not a “complete article” that is “identifiable as a specific part of a machine or appliance.”
The subject article is thus provided for in heading 8541, HTSUS, at GRI 1.
HOLDING
The instant piezo ceramic stack is classifiable under subheading 8541.60.00, HTSUS, as a mounted piezoelectric crystal. The 2008 column one, general rate of duty is Free.
EFFECT ON OTHER RULINGS:
NY N021072, dated December 28, 2007, is hereby revoked. In accordance with 19 U.S.C. §1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin.
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division