CLA-2 CO:R:C:M 953382 MBR
Ms. Kathleen Crawford
BDP International Inc.
1017 4th Avenue
Lester PA 19029-1813
RE: AMREP; PCG-1 Power Current Generator; LISN-1 Line Impedance
Stabilization Network; Instruments and Apparatus for Measuring
or Checking Electrical Quantities; HQ 089391; HQ 087498;
United States v. Corning Glass Works
Dear Ms. Crawford:
This is in reply to your letter of August 21, 1992, requesting
classification of the PCG-1 Power Current Generator and the LISN-
1 Line Impedance Stabilization Network, under the Harmonized Tariff
Schedule of the United States (HTSUS). Your request has been
forwarded to this office for reply.
FACTS:
The submitted literature states that the "Power Current
Generator" ("PCG-1") provides an electrical current fully
selectable from 0 to 30A. It is capable of generating three types
of current: DC, AC (400Hz), PWM-DC (with frequency and duty cycle
selectable respectively from 0, 1 to 10 Hz and from 0 to 100%).
The monitor connector is connected to an oscilloscope in order to
determine the injected current value.
The "Line Impedance Stabilization Network" ("LISN-1") is an
artificial main network which provides a defined impedance over the
frequency range of 1 kHz + 100 MHz across the terminals of the
device under test (D.U.T.), and isolates, as to R.F. signals, the
device under test and the supply mains. It performs various tests
standardized by the International Standards Organization ("ISO").
The importer has stated that this is a passive device that
simulates standard terminations or loads (dummy loads) for testing
purposes.
-2-
Both machines are used exclusively for electrical testing.
Although these machines do not actually perform any measurements
themselves, they are required for certain measuring applications.
ISSUE:
Are the PCG-1 and the LISN-1 classified under subheading
8543.20.00, HTSUS, which provides for "[e]lectrical machines
n.s.p.f...; [s]ignal generators," or are they properly classifiable
under subheading 9030.39, HTSUS, which provides for
[o]scilloscopes,...: [o]ther instruments and apparatus, for
measuring or checking voltage, current, resistance or power,
without a recording device"?
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) to the HTSUS
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...
There is no controversy that both the PCG-1 and the LISN-1 are
used exclusively for electrical testing. Furthermore, although
these instruments do not actually perform any measurements
themselves, they are required for certain electrical measuring
applications.
Subheading 9030, HTSUS, in pertinent part, provides for:
"[o]scilloscopes, spectrum analyzers and other instruments and
apparatus for measuring or checking electrical quantities,
excluding meters of heading 9028."
The question before us is whether the instant merchandise is
classifiable in this heading since it is used in the process of
measuring or checking electrical quantities, but does not actually
perform the measuring operation.
In HQ 089391, dated February 6, 1992, and HQ 087498, dated
October 9, 1990, Customs has held that equipment which is
principally used in the process of measuring or checking is
classifiable under that provision, even if it does not actually
perform the measuring or checking operation itself. See United
States v. Corning Glass Works, 66 CCPA 25, 586 F.2d 822 (1978), in
which the court stated that "checking instruments" clearly and
unambiguously encompasses machines that carry out steps in a
process for inspecting.
Similarly, HQ 087498, held that pursuant to GRI 3(a), a
chapter 90 chemical analysis machine heading provides more
-3-
specifically for merchandise than does heading 8543, HTSUS, which
is a general provision for electrical machines not provided for
more specifically elsewhere. Therefore, heading 9030, HTSUS,
provides more specifically for the instant merchandise than does
heading 8543, HTSUS.
HOLDING:
The AMREP PCG-1 Power Current Generator and the LISN-1 Line
Impedance Stabilization Network, are classifiable in subheading
9030.39.00, HTSUS, which provides for: "[o]scilloscopes, spectrum
analyzers and other instruments and apparatus for measuring or
checking electrical quantities, excluding meters of heading 9028:
[o]ther instruments and apparatus, for measuring or checking
voltage, current, resistance or power, without a recording device:
[o]ther." The rate of duty is 4.9% ad valorem.
Sincerely,
John Durant, Director