CLA-2:CO:R:C:M 952878 JAS
Mr. David L. Mohn
International Electronic Products
Corporation of America
6-8 Williams Street
Whitehall, NY 12887-1119
RE: Piezoelectric Buzzer Element; Electric Sound or Visual
Signaling Apparatus; Fire Alarm Part, Subheading 8531.90.00,
HTSUS; Electrical Parts of Machinery; Principal Use
Dear Mr. Mohn:
In your letter of October 22, 1992, you inquire as to the
tariff classification of a piezoelectric buzzer element,
designated part DMX1029, that you propose to import from China. A
sample was submitted.
In a letter to you, dated October 24, 1991 (HQ 950061), we
ruled that a similar buzzer element, designated part AB-27T-
4.0A, was classifiable in subheading 8548.00.00, Harmonized
Tariff Schedule of the United States (HTSUS), a provision for
electrical parts of machinery or apparatus, not specified or
included elsewhere in [chapter 85].
FACTS:
You state that the only difference between buzzer element
AB-27T-4.0A and the one designated DMX1029 is a slightly larger
diameter. For this reason, the physical description of buzzer
element AB-27T-4.0A, outlined the HQ 950061, is incorporated by
reference in this letter.
You enclose literature from an electronics company
describing a series of smoke detectors that incorporate an "alarm
horn." You state that this reference is to the buzzer element in
issue. In you opinion, this reference establishes the buzzer
elements represented by part DMX1029 are parts principally used
in smoke detectors. You contend that the provision for parts of
electric sound or visual signaling apparatus, in subheading
8531.90.00, HTSUS, represents the appropriate classification. - 2 -
ISSUE:
Whether piezoelectric buzzer element DMX1029 is principally
used with apparatus of heading 8531.
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 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, and provided the headings or notes do not
require otherwise, according to GRIs 2 through 6.
Under the legal authority cited in HQ 950061, a provision
for parts of an article covers products solely or principally
used as a part of such article. Principal use in each case
depends on the evidence presented, with the burden of proof
falling on the one seeking to establish such use.
Whenever possible, Customs will view available evidence in
the light most favorable to the importer. In this case, however,
there is nothing in the character or appearance of part DMX1029
that permits any inference as to its principal use. In addition,
the literature you have submitted does not identify the "alarm
horn" used as part of the smoke detectors as being part DMX1029.
Even if it did, this would be evidence of the buzzer element's
actual use, but would not negate potential uses in other
electrical signaling appliances or apparatus, such as those of
heading 8512.
Subheading 8541.60.00 HTSUS, a provision not addressed in HQ
950061, provides for mounted piezoelectric crystals. This
provision carries a 4.2 percent ad valorem rate of duty. Mounted
piezoelectric crystals are mainly barium titanate, lead titanate
zirconate or other crystals [of heading 3823]. They are
classified in this provision only if mounted. These articles 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). We are unable to determine from the
available evidence whether the buzzer elements in issue are
mounted for purposes of subheading 8541.60.00.
HOLDING:
Buzzer elements not covered more specifically by a heading
of any other chapter of the HTSUS, or for which no principal use
can be established, as the case may be, are classifiable as
electrical parts of machinery or apparatus, not specified or - 3 -
included elsewhere in [chapter 85], in subheading 8548.00.00,
HTSUS. The rate of duty under this provision is 3.9 percent ad
valorem.
Drawings, brochures and advertisements, as well as
statements from manufacturers, users, buyers and sellers, or
other persons having information as to the use or uses of these
buzzer elements constitute viable sources of information as to
their principal use. Customs will carefully consider any such
evidence you may wish to present in the future as to the issue of
principal use, or the possible applicability of subheading
8541.60.00, HTSUS.
Sincerely,
John Durant, Director
Commercial Rulings Division