CLA-2 CO:R:C:M 953381 LTO
Mr. Tim Ackerman
Quartex Inc.
1012 Host Drive
Lake Geneva, Wisconsin 53147
RE: Printed Circuit Board assembly; mounted piezoelectric
crystals; parts of motors; EN 85.41
Dear Mr. Ackerman:
This is in response to your letter of January 13, 1993,
requesting the classification of a printed circuit board assembly
under the Harmonized Tariff Schedule of the United States
(HTSUS).
FACTS:
The article in question is a printed circuit board (PCB)
assembly made of paper phenolic with copper paths and nickel/gold
plated pads. Attached to the PCB is a wire bonded integrated
circuit covered by epoxy and a 32.768 KHZ quartz crystal. By
soldering the proper connections, the circuit board assembly is
tuned to deliver a pulse every second at the motor paths.
Typical input voltage at the positive and negative pads is 1.0 to
1.5 volts DC (direct current). The circuit board assembly is
intended to drive a permanent magnet motor in a chart drive
application. The sample you provided was sent to the Office of
Laboratories & Scientific Services, Washington, D.C.
ISSUE:
Whether the PCB assembly is classifiable as a mounted
piezoelectric crystal under subheading 8541.60.00, HTSUS.
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) to the HTSUS - 2 -
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 . . . ." Heading 8541,
HTSUS, provides for mounted piezoelectric crystals.
The Harmonized Commodity Description and Coding System
Explanatory Notes (EN) constitute the Customs Co-operation
Council's official interpretation of the Harmonized System.
While not legally binding, the ENs provide a commentary on the
scope of each heading of the Harmonized System, and are generally
indicative of the proper interpretation of these headings.
EN 85.41, pg. 1399, describes the mounted piezoelectric
crystals covered under heading 8541, HTSUS, as follows:
They are used in microphones, loudspeakers, ultrasonic
apparatus, stabilised frequency oscillating circuits,
etc. They are classified here only if mounted. They
are generally in the form of plates, bars, discs, rings,
etc., and must, at least, be equipped with electrodes
or electrical connections. They may be coated with
graphite, varnish, etc., or arranged on supports . . . .
If, however, because of the addition of other components,
the complete article (mounting plus crystal) can no
longer be regarded as merely a mounted crystal but has
become identifiable as a specific part of a machine or
appliance, the assembly is classified as a part of the
machine or appliance in question . . . [underlining
added].
It is our opinion that the circuit board assembly is not
simply a mounted piezoelectric crystal. According to the Customs
laboratory, the subject merchandise has a mounted piezoelectric
crystal which does not act as a transducer. Rather, it functions
to control the frequency of the crystal oscillator. The addition
of an integrated circuit, however, allows for the regulation of
the time interval between pulses. This action causes the shaft
and magnet to rotate 180 degrees every second, which, in turn,
rotates the gears in the chart drive assembly.
The lab concluded that because of the configuration of the
circuit board assembly and the addition of a solid state control
device (integrated circuit), the assembly in question can no
longer be regarded as merely a mounted crystal (with terminal or
leads or packaged). Rather, the assembly has become identifiable
as a specific part of a motor, and is classifiable as such.
Parts of motors of under 18.65 W are classifiable under
subheading 8503.00.40, HTSUS.
- 3 -
HOLDING:
The printed circuit board assembly is classifiable under
subheading 8503.00.40, HTSUS, which provides for "[p]arts
suitable for use solely or principally with the machines of
heading 8501 or 8502 . . . [p]arts of motors of under 18.65 W
(other than commutators)." The corresponding rate of duty for
articles of this subheading is 10% ad valorem.
Sincerely,
John Durant, Director