CLA-2 CO:R:C:G 087694 MBR
Mr. Scott A. Cohn
Grunfeld, Desiderio, Lebowitz & Silverman
12 East 49th Street
New York, N.Y. 10017
RE: Magnetic Computer Diskette Manufacturing Equipment;
Randomizer and Control Mechanism; Electromagnet
Dear Mr. Cohn:
This is in reply to your letter of June 11, 1990, on behalf
of Kao Infosystems Co., requesting classification of a
"Randomizer" electromagnet and its control mechanism, imported
from Japan.
FACTS:
The Randomizer is one of the machines used in the
manufacture of magnetic computer diskettes. The Randomizer
generates a constantly changing electromagnetic field in order
to randomize the magnetic field of the computer diskette, prior
to the drying of the magnetic coating solution which has been
applied to the plastic diskette. This process ensures that the
finished diskette will be receptive to information for
programming. The Randomizer and its control mechanism will be
imported together from Japan.
ISSUE:
What is the classification of an electromagnetic
"Randomizer" and its control mechanism, used in the manufacture
of magnetic computer diskettes, under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA)?
LAW AND ANALYSIS:
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...
Section XVI Legal Note 4., HTSUSA, provides:
Where a machine (including a combination of machines)
consists of individual components (whether separate or
interconnected by piping, by transmission devices, by
electric cables or by other devices) intended to contribute
together to a clearly defined function covered by one of the
headings in chapter 84 or chapter 85, then the whole falls
to be classified in the heading appropriate to that
function.
The instant machine consists of a power source, a variable
voltage regulator, a solenoid coil, and a control panel. All of
these machines are either connected by electric cables or share a
common housing. All of these machines are intended to contribute
to the clearly defined function of an electromagnet. The
Harmonized Commodity Description and Coding System Explanatory
Notes (EN), page 1340, for heading 8505, states in pertinent
part:
This heading covers electro-magnets, those electro-magnet
operated appliances specially listed in the heading,
permanent magnets and permanent magnet work holders.
(1) Electro-magnets
These are of various sizes and shapes according to the
use for which they are intended. They consist
essentially of a coil of wire wound around a core of
soft iron, this core being either in one piece or
laminated. The passing of electric current in the
coil confers magnetic properties on the core, which can
be used either for attraction or repulsion.
There is no dispute that the Randomizer is an electromagnet.
The Randomizer utilizes a solenoid coil that generates a powerful
magnetic field when electric current is passed through it. In
fact, your literature states: "Keep metallic items like a watch
and a tool away from the coil since a strong magnetic field will
be applied during the operation." These machines (the Randomizer
and control mechanism) are intended to accomplish only one
purpose, which is the generation of a constantly changing
magnetic field. The final product of these machines is an
electromagnetic field. These machines accomplish no other
purpose. They do not create images for medical diagnosis. They
do not check or measure anything, nor do they electromagnetically
propel a train, for instance. Therefore, although other
electromagnets may be specifically provided for elsewhere in the
HTSUSA, there is no other specific provision for the Randomizer.
Since the Randomizer is provided for in heading 8505, and
there is no other specific provision in the HTSUSA for the
Randomizer, Section XVI, Legal Note 4., HTSUSA, directs
classification in heading 8505, HTSUSA, which provides for:
"[e]lectromagnets."
HOLDING:
The "Randomizer" and its control mechanism are properly
classifiable in subheading 8505.90.80, HTSUSA, which provides
for: "[e]lectromagnets: [o]ther, including parts: [o]ther." The
rate of duty is 3.9% ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division