CLA-2 CO:R:C:G 082956 MBR
Ms. Margaret R. Polito
Coudert Brothers
200 Park Avenue
New York, NY 10166
RE: Synthetic ruby dot matrix needle guides and ceramic dot
matrix needle guides
Dear Ms. Polito:
This is in reply to your letter of October 27, 1988, on behalf
of D. H. Technology, Inc., (DHT), requesting a reconsideration of
NY Ruling 825330 regarding classification of synthetic ruby and
ceramic dot matrix needle guides, under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA).
FACTS:
DHT is a domestic manufacturer of computer terminal dot matrix
printers. The needle guides at issue are a component of dot
matrix print heads that ensure that the ink needles will strike
the paper at the precise location required to form a specific
printed character. Synthetic ruby needle guides are composed of
two identical halves, or three pieces, of synthetic ruby bonded
together either by stainless steel tie bars or aluminum alloy
dowel pins, depending on the model. Ceramic needle guides
consist of one piece ("Monoblock") of sintered alumina. You
state that DHT uses these needle guides principally in the
manufacture of computer terminal dot matrix printers and that the
needle guides have no other application other than as part of dot
matrix print heads.
ISSUE:
What are the classifications of synthetic ruby needle guides
and ceramic needle guides under the Harmonized Tariff Schedule of
the United States Annotated (HTSUSA)?
LAW AND ANALYSIS:
Chapter 71 provides for synthetic gemstones. The General
Rules of Interpretation (GRI's) to the HTSUSA govern the
classification of goods in the tariff schedule. GRI 1 states, in
pertinent part:
...classification shall be determined according to the terms
of the headings and any relative section or chapter notes...
Legal Note 3 (ij) to chapter 71 states:
This chapter does not cover: ...machinery, mechanical
appliances or electrical goods, or parts thereof, of
section XVI. However, articles and parts thereof,
wholly of precious or semiprecious stones (natural,
synthetic or reconstructed) remain classified in this
chapter.... (emphasis added)
The synthetic ruby needle guides are a part of machinery
provided for in section XVI. Additionally, Webster's Dictionary
defines "Wholly" as meaning: 1. Entirely. 2. Exclusively. See
Webster's II New Riverside University Dictionary, page 1317
(1984). The synthetic ruby needle guides are not entirely or
exclusively of precious stones. All of the prospectively
imported models have the essential elements (i.e. not de minimis)
of either stainless steel tie bars or aluminum alloy dowel pins
that hold the part together. Therefore, this office disagrees
with New York Ruling 825530. This model of synthetic ruby needle
guide cannot be classified in 7116.20.50, HTSUSA.
Chapter 84 provides for automatic data processing machines and
units thereof. More specifically, subheading 8471.92.65 provides
for: Printer units: Dot matrix. Furthermore, subheading
8473.30.40 provides for: Parts and accessories of the machines of
heading 8471: Not incorporating a cathode ray tube. Thus, the
synthetic ruby needle guides, as described, are a part of a
machine of heading 8471 (printer unit: dot matrix) and are
therefore classifiable under subheading 8473.30.40, which
provides for parts of machines of heading 8471, not incorporating
a cathode ray tube.
However, ceramic dot matrix needle guides are not classifiable
in chapter 84. Legal Note 1.(b) states: "This chapter does not
cover: Appliances or machinery (for example, pumps) or parts
thereof, of ceramic material (chapter 69)."
You argue that ceramic needle guides should be classifiable
under subheading 8517.90.70, HTSUSA, as parts of teleprinting
machines. However, DHT, the importer of the instant merchandise,
is a domestic manufacturer of computer terminal dot matrix
printers. Therefore, it would be inappropriate for ceramic dot
matrix needle guides imported for the manufacture of computer
terminal printers to be classifiable under the provision for
parts of teleprinting machines, which are quite separate and
distinct from computer terminal printers in terms of
classification.
Chapter 69 governs the classification of ceramic products. You
argue that the ceramic needle guides are classifiable under a
subheading governing ceramic refractory articles. The ceramic
needle guides have many of the properties of refractory ceramics
such as resistance to abrasion, shock and heat. The Harmonized
Commodity and Description and Coding System, Explanatory Notes to
Chapter 69, Note (B), page 913, state:
However, to fall in heading 69.02 or 69.03 as
refractory goods, articles must not only be capable of
resisting high temperatures, they must also be designed
for high temperature work. Heading 69.03 would
therefore include crucibles of sintered alumina, but
textile machine thread guides of the same material
would fall in heading 69.09 since they are designed for
clearly non-refractory uses.
Therefore, although the ceramic needle guides are capable of
withstanding temperatures of 1500 degrees centigrade, they will
not be subjected to those temperatures in a computer printer.
Refractory articles are products which thermally insulate the
furnaces that produce steel, aluminum, and other metals. They
also insulate the furnaces that produce steam for the generation
of electricity, as well as insulate fireplaces in homes. See
McGraw-Hill Encyclopedia of Science & Technology, Vol. 3, page
413 (1987).
Heading 6909, HTSUSA, governs ceramic wares for laboratory,
chemical or other technical uses. The Harmonized Commodity
Description and Coding System Explanatory Notes to this heading,
page 920, state:
This heading covers a range of very varied articles
usually made from vitrified ceramics....But articles of
a type not designed for high temperature work remain
in this heading even if made of refractory materials
(e.g., thread guides, grinding apparatus, etc., of
sintered alumina).
Thread guides, made of sintered alumina, not designed for high
temperature work, even if made of refractory materials, are
classifiable here. Therefore, it is Customs position that needle
guides, made of sintered alumina, not designed for high
temperature work, even if made of refractory materials, remain
classifiable in this heading.
HOLDING:
Synthetic ruby dot matrix needle guides which have an essential
element other than the synthetic ruby, such as the merchandise in
question, are properly classifiable under subheading 8473.30.40.
The rate of duty is free.
Ceramic dot matrix needle guides are classifiable under the
provision for ceramic wares for laboratory, chemical or other
technical uses; Of porcelain or china: Machinery parts, in
subheading 6909.11.20, HTSUSA. The rate of duty is 4.7% ad
valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division