CLA-2 CO:R:C:M 955948 DWS
Mr. F. David Foster
Ablondi, Foster, & Sobin, P.C.
1130 Connecticut Avenue, N.W.
Suite 500
Washington, DC 20036
RE: Revocation of NY 893293; Heatsink/Heat Spreading Substrates;
Electrical Apparatus; Electronic Integrated Circuits;
Section XVI, Note 2; 8536.30.00
Dear Mr. Foster:
This is in response to your letter of February 22, 1994, on
behalf of Sumitomo Electric U.S.A. Inc., requesting reconsideration
of NY 893293, dated January 20, 1994, which dealt with the
classification of heatsink/heat spreading substrates under the
Harmonized Tariff Schedule of the United States (HTSUS).
FACTS:
The merchandise consists of heatsink/heat spreading substrates
used in multi-chip large scale integration devices (integrated
circuits). The substrates are made to customer specifications from
a combination of aluminum nitride ceramics. They are often
metallized with nickel-gold, gold-tin, gold, platinum, or titanium
at the request of the customer. The metallization process consists
of the coating of a thick or thin film of precious metal to the
outside of the substrate to reduce corrosion and permit metal
soldering. Depending upon the customer, the metallization may form
a pattern upon the substrate. The merchandise is designed to
absorb, store, and remove excess heat.
The subheadings under consideration are as follows:
8536.30.00: [e]lectrical apparatus for . . . protecting
electrical circuits . . . for a voltage not
exceeding 1,000 V: [o]ther apparatus for
protecting electrical circuits: [o]ther.
The general, column one rate of duty for goods classifiable
under this provision is 5.3 percent ad valorem.
8542.90.00: [e]lectronic integrated circuits and
microassemblies; parts thereof: [p]arts.
Goods classifiable under this provision receive duty free
treatment.
ISSUE:
Whether the heatsink/heat spreading substrates are
classifiable under subheading 8536.30.00, HTSUS, as an electrical
apparatus for protecting electrical circuits, or under subheading
8542.90.00, HTSUS, as parts of electronic integrated circuits.
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is in accordance
with the General Rules of Interpretation (GRI's), taken in order.
GRI 1 provides that classification is determined according to the
terms of the headings and any relative section or chapter notes.
In NY 893293, the substrates were held to be classifiable
under subheading 8536.30.00, HTSUS.
It is our position that the substrates are not classifiable
under subheading 8536.30.00, HTSUS, because they are not
"electrical apparatus". The substrates do not possess electrical
properties of any kind, nor do they possess any circuitry for
conducting electricity.
Section XVI, note 2, HTSUS, states that:
[s]ubject to note 1 to this section, note 1 to chapter 84
and to note 1 to chapter 85, parts of machines (not being
parts of the articles of heading 8484, 8544, 8545, 8546 or
8547) are to be classified according to the following
rules:
(a) Parts 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;
(b) Other parts, if suitable for use solely or principally
with a particular kind of machine, or with a number of
machines of the same heading (including a machine of
heading 8479 or 8543) are to be classified with the
machines of that kind. However, parts which are equally
suitable for use principally with the goods of headings
8517 and 8525 to 8528 are to be classified in heading
8517;
(c) All other parts are to be classified in heading 8485 or
8548.
Because the substrates are not goods classifiable under either
chapters 84 or 85, HTSUS, section XVI, note 2(a), HTSUS, does not
apply. However, under section XVI, note 2(b), HTSUS, because the
substrates are suitable for use solely or principally with
electronic integrated circuits of heading 8542, HTSUS, they are
classifiable under subheading 8542.90.00, HTSUS.
HOLDING:
The heatsink/heat spreading substrates are classifiable under
subheading 8542.90.00, HTSUS, as parts of electronic integrated
circuits.
EFFECT ON OTHER RULINGS:
NY 893293 is revoked.
Sincerely,
John Durant, Director