CLA-2 CO:R:C:G 081600 JMH
Berta C. Campagna
Controller
The Inter-Technical Group, Inc.
1 Bridge Street--P.O. Box 23
Irvington, NY 10533
RE: metal oxide varistors
Dear Ms. Campagna:
Your letter of November 11, 1987, requesting a ruling
regarding the classification of "Metal Oxide Varistors" has been
referred to this office for a reply.
FACTS:
The subject articles are metal oxide varistors, imported
from Germany by The Intertechnical Group, Inc. These devices are
two-terminal, voltage dependent resistors (VDR's), that exhibit
symmetrical, non-linear, voltage-current characteristics. They
are used, in large part, for protecting electronic components
against voltage surges.
ISSUE:
Under what heading of the Harmonized Tariff Schedule of the
United States (HTSUSA) are metal oxide varistors classifiable?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is governed
by the General Rules of Interpretation (GRI's). GRI 1 states in
part that "for legal purposes, classification shall be
determined according to the terms of the headings and any
relative section or chapter notes..." The relevant heading in
this case is heading 8533, HTSUSA. Heading 8533 provides:
8533 Electrical resistors (including rheostats and
potentiometers), other than heating resistors;
parts thereof:
-2-
The Explanatory Notes (EN's) for heading 8533, HTSUSA are
instructive. EN 85.33(A) of the Harmonized Commodity
Description and Coding System, Vol. 4, pp. 1385-1386, describes
the types of resistors covered by heading 8533. The EN states:
Resistors...are conductors whose function is to
provide a given electrical resistance in a
circuit...They may be made of metals...or metal
oxide film...The heading includes:...(5) Non-
linear resistors: depending on temperature...and
non-linear resistors depending on voltage
(varistors/VDR)...(emphasis added)
Although the EN's "are not legally binding on contracting
parties to the convention...they should be looked to for
guidance", and are "generally indicative of proper
interpretation of the various provisions." See 54 Fed. Reg.
35127, 35128, T.D. 89-90 (August 23, 1989).
It is the opinion of this office that heading 8533 HTSUSA,
is the appropriate classification for metal oxide varistors.
HOLDING:
In view of the foregoing, the "Metal Oxide Varistors" are
properly classifiable under subheading 8533.40.00, HTSUSA as
"[e]lectrical resistors...[f]or a power handling capacity not
exceeding 20 W..." The rate of duty is 6 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division