CLA-2 CO:R:C:M 955777 KCC
Michael P. Maxwell, Esq.
10100 Santa Monica Boulevard
Suite 300
Los Angeles, California 90067
RE: Ferrite cores; 8505.90.80; electromagnets; EN 85.05;
8543.80.90; other electrical apparatus, having individual
functions not specified or included elsewhere in this chapter;
other parts of cathode-ray tube; part of a part; Additional
U.S. Rule of Interpretation 1(c); United States v. David E.
Porter; Ideal Toy Corporation v. United States
Dear Mr. Maxwell:
This is in response to your letter dated January 20, 1994, on
behalf of Kyushu Matsushita Electric Corporation of America
("AKME"), regarding the tariff classification of ferrite cores
produced in Taiwan under the Harmonized Tariff Schedule of the
United States. A sample was submitted for our examination and an
additional submission dated May 16, 1994, was considered for this
decision.
FACTS:
You state that the ferrite cores imported by AKME will be
manufactured from a ferrite based material. The ferrite cores will
be imported in mated pairs, each of which is shaped in a "C"
section. The ferrite cores are produced from ferrites and are used
for a variety of applications in electrical articles. You
submitted a catalog which states that:
Ferrite cores are essential to many types of electronics
equipment for consumer and industrial use. Some examples
include communications equipment, computers, measuring
instruments, TVs, VCRs and audio equipment.
The ferrite cores imported will be used to manufacture
deflection yokes which are assembled with cathode ray tubes at the
time of assembly into televisions. Additionally, you state that
the deflection yoke is generally purchased from a different vendor
than the cathode ray tube, and is a separate article of commerce
from a cathode ray tube.
You contend that the ferrite cores are classified under
subheading 8543.80.90, HTSUS, as other electrical apparatus, having
individual functions not specified or included elsewhere in this
chapter, or alternatively, under subheading 8505.90.80, HTSUS, as
other electromagnets.
ISSUE:
Are the ferrite cores classified as other electromagnets under
subheading 8505.90.80, HTSUS, or under subheading 8543.80.90,
HTSUS, as other electrical apparatus, having individual functions
not specified or included elsewhere in this chapter, or under
subheading 8540.91.50, HTSUS, as other parts of cathode-ray tubes?
LAW AND ANALYSIS:
The classification of merchandise under the HTSUS is governed
by the General Rules of Interpretation (GRI's). GRI 1, HTSUS,
states, in part, that "for legal purposes, classification shall be
determined according to terms. The competing subheadings are as
follows:
8505.90.80 Electromagnets; permanent magnets and articles
intended to become permanent magnets after
magnetization; electromagnetic or permanent magnet
chucks, clamps and similar holding devices;
electromagnetic couplings, clutches and brakes;
electromagnetic lifting heads; parts
thereof...Other, including parts...Other.
8540.91.50 Thermionic, cold cathode or photocathode tubes (for
example, vacuum or vapor or gas filled tubes,
mercury arc rectifying tubes, cathode-ray tubes,
television camera tubes); parts thereof...
Parts...Of cathode-ray tubes...Other.
8543.80.95 Electrical machines and apparatus, having individual
functions, not specified or included elsewhere in
this chapter; parts thereof...Other machines and
apparatus...Other...Other....
You contend that the ferrite cores are not classified as other
parts of cathode-ray tubes under subheading 8540.91.50, HTSUS,
because the ferrite cores are not parts of cathode ray tubes but
are parts of deflection coils. We note that deflection coils are
classified under subheading 8540.91.30, HTSUS. You state that as
other parts of cathode-ray tubes (8540.91.50) and deflection coils
(8540.91.30) are at the same eight digit level, only parts of
cathode-ray tubes of comparable or equal significance to deflection
coils can be classified under subheading 8540.91.50, HTSUS. This
is not the case because any part of a cathode-ray tube no matter
how big or small, which is not properly classified elsewhere in the
nomenclature, can be classified under subheading 8540.91.50, HTSUS.
Therefore, we are of the opinion that the ferrite cores which are
assembled into a deflection coil which is then incorporated into
a cathode-ray tube is classified as other parts of cathode-ray
tubes under subheading 8540.91.50, HTSUS.
Moreover, your assertion that subheading 8543.80.95, HTSUS,
which provides for other electrical apparatus, having individual
functions not specified or included elsewhere in this chapter,
prevails over subheading 8540.91.50, HTSUS, pursuant to Additional
U.S. Rule of Interpretation 1(c), HTSUS, is incorrect. Additional
U.S. Rule of Interpretation 1(c), HTSUS, states, in pertinent part,
that "a provision for 'parts' or 'parts and accessories' shall not
prevail over a specific provision for such part or accessory." The
language in subheading 8543.80.95, HTSUS, "electric apparatus,
having individual functions not specified or included elsewhere"
is not a specific provision providing for a part or accessory.
A provision for parts prevails over one for an article "not
specifically provided for," i.e., a basket provision. United
States v. David E. Porter, 68 CCPA 15, C.A.D. 1259, 645 F.2d 52
(1981); Ideal Toy Corporation v. United States, 58 CCPA 9, C.A.D.
996, 433 F.2d 801 (1970). Therefore, other parts of cathode-ray
tubes under subheading 8540.91.50, HTSUS, prevails over other
electrical apparatus, having individual functions not specified
for included elsewhere in this chapter under subheading 8543.80.95,
HTSUS.
Alternatively, you contend that the ferrite cores are
classifiable under subheading 8505.90.80, HTSUS, as other parts of
electromagnets. In understanding the language of the headings of
the HTSUS, the Harmonized Commodity Description and Coding System
(HCDCS) Explanatory Notes (ENs) may be utilized. The ENs, although
not dispositive, are to be used to determine the proper
interpretation of the HTSUS. See, T.D. 89-80, 54 Fed. Reg. 35127,
35128 (Aug. 23, 1989). EN 85.05 (pgs. 1340-1341) describes
electromagnets as:
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 then be used either for attraction or repulsion.
In their condition as imported, the ferrite cores do not meet
the definition of electromagnets. Therefore, classification under
subheading 8505.90.80, HTSUS, is inappropriate.
HOLDING:
The ferrite cores are classified under subheading 8540.91.50,
HTSUS, as other parts of cathode-ray tubes, which is dutiable at
the Column 1 rate of 6 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division