CLA-2 CO:R:C:M 953331 LTO
District Director
U.S. Customs Service
300 South Ferry Street
Terminal Island
Room 2017
San Pedro, California 90731
RE: Protest No. 2704-92-100453; Flyback Transformers; PC
848447; parts of television apparatus; Section XVI, note 2,3
Dear District Director:
The following is our decision regarding the request for
further review of Protest No. 2704-92-100453, which concerns the
classification of flyback transformers under the Harmonized
Tariff Schedule of the United States (HTSUS). The subject
merchandise was entered on September 27, 1991, and the entry was
liquidated on November 15, 1991. The protest was timely filed on
January 31, 1992.
FACTS:
The articles in question are flyback transformers, which are
transformers mounted on printed circuit boards, acting as both
rectifiers and as transformers. The transformer portion supplies
the power to the rectifier portion of the flyback transformers.
Flyback transformers supply the direct current (DC) necessary to
operate a cathode-ray tube (CRT) and the alternating current (AC)
to the yoke, so that an electronic gun can scan the face of the
CRT.
The flyback transformers have primary and secondary windings
which are wound around a ceramic core. The leads are in the form
of terminals with diodes attached, so that the articles in
question can supply direct current at the output. The
transformers are sealed in an epoxy to prevent arcing when in - 2 -
operation. A rheostat is also included in the assembly so that
the output can be adjusted as necessary. Flyback transformers
are usually designed to provide about 25,000 volts for a color
unit or about 10,000 volts for a black and white unit. The
articles in question have a power handling capacity of .005 kVA.
The flyback transformers were entered under subheading
8504.31.20, HTSUS, which provides for unrated electrical
transformers. Based on Pre-entry classification ruling 848447,
dated January 18, 1990, issued to Commodore Business Machines,
the articles in question were classified upon liquidation under
subheading 8529.90.35, HTSUS, which provides for other parts of
television apparatus. The protestant states that the articles in
question are used in the manufacture of computer CRT monitors,
and argues that they are not for use either solely or principally
with television apparatus.
The subheadings at issue are as follows:
8504 Electrical transformers, static
converters (for example, rectifiers)
and inductors; parts thereof
Other transformers
8504.31 Having a power handling capacity
not exceeding 1 kVA
8504.31.20 Unrated (2.4%)
* * * * * * * * * * * * *
8504.31.40 Other
Having a power handling
capacity less than 1 kVA
(6.6%)
* * * * * * * * * * * * *
8529.90.35 Parts suitable for use solely or
principally with the apparatus of
headings 8525 to 8528 . . . [o]ther
. . . [o]f television apparatus
. . . [o]ther . . . [o]ther (3.7%)
ISSUE:
Whether the flyback transformers are classifiable as other
parts of television apparatus under subheading 8529.90.35, HTSUS.
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) to the HTSUS - 3 -
govern the classification of goods in the tariff schedule. GRI 1
states in pertinent part that "for legal purposes, classification
shall be determined according to the terms of the headings and
any relative section or chapter notes . . . ."
Note 2 to section XVI governs the classification of parts
under chapters 84 and 85. Note 2(a) states that "[p]arts which
are goods included in any of the headings of chapters 84 and 85
(other than headings 8485 and 8548) are in all cases to be
classified in their respective headings [emphasis added]." Thus,
even if the flyback transformers are solely or principally used
with television apparatus, they are not classifiable as parts if
they are "goods included" in a chapter 84 or 85 heading.
The flyback transformers perform two separate and distinct
functions--they act as rectifiers and as transformers. They
supply the direct current (DC) necessary to operate the CRT and
the alternating current (AC) to the yoke, so that the electronic
gun will scan the face of the CRT. Note 3 to section XVI states
that "machines adapted for the purpose of performing two or more
complementary or alternative functions are to be classified as if
consisting only of that component or as being that machine which
performs the principal function [emphasis added]."
It is our opinion that the transformer, which supplies the
power to the rectifier, is the component of the flyback
transformer that performs the article's principal function.
Thus, the flyback transformers are classified as if consisting
only of the transformer. The transformer, and therefore the
articles in question, are classifiable as other transformers
having a power handling capacity less than 1 kVA under subheading
8504.31.40, HTSUS. The protestant's contention that the
transformers are "unrated" is unsupported by the facts presented.
Because the flyback transformers were held to be
classifiable as parts of television apparatus under subheading
8529.90.35, HTSUS, in PC 848447, this decision will be modified.
HOLDING:
The flyback transformers are classifiable under subheading
8504.31.40, HTSUS.
Because the classification of the articles in question under
this subheading results in a higher rate of duty than the
provision where the entry was liquidated, the protest should be
denied. A copy of this decision should be attached to the
Customs Form 19 and provided to the protestant as part of the
notice of action on the protest.
- 4 -
EFFECT ON OTHER RULINGS:
PC 848447, dated January 18, 1990, has been modified by HQ
954652 of this date (copy enclosed).
Sincerely,
John Durant, Director
Commercial Rulings Division