CLA-2 CO:R:C:M 956905 DWS
Mr. John F. McKenzie
Baker & McKenzie
815 Connecticut Avenue, N.W.
Washington, D.C. 20006-4078
RE: PZT Transducers; Ceramic Wares for Technical Uses;
Explanatory Notes 38.23(B)(31) and 85.41(D); GRI 3(a);
U.S. v. Astra Trading Corp.; 6909.19.50
Dear Mr. McKenzie:
This is in response to your letter of August 17, 1994, on
behalf of Tektronix, Inc., concerning the classification of lead
zirconate titanate piezoelectric transducers (PZT Transducers)
under the Harmonized Tariff Schedule of the United States (HTSUS).
FACTS:
The merchandise consists of PZT Transducers (part nos. 119-
1866-00, 119-4616-00, 119-4647-00, 119-4744-00, and 119-4916-00),
manufactured in Japan. The merchandise is used in ink jet heads
in certain color printers as an electro-mechanical pump to direct
ink out of the print head of the media. The PZT Transducers are
made of a polycrystalline ceramic material containing lead,
zirconate, and titanite, which gives the material the ability to
transduce an electrical charge into mechanical stress, and visa
versa. The PZT material is in the form of plates with nickel-gold
electrodes mounted on both surfaces. As used, when an electrical
charge is applied to the electrodes, the vibration of the PZT
material pumps ink onto the print medium.
The subheadings under consideration are as follows:
6909.19.50: [c]eramic wares for laboratory, chemical or
other technical uses: [o]ther: [o]ther.
The general, column one rate of duty for goods classifiable
under this provision is 8 percent ad valorem.
8451.60.00: [m]ounted piezoelectric crystals.
Goods classifiable under this provision receive duty-free
treatment.
ISSUE:
Whether the PZT Transducers are classifiable under subheading
6909.19.50, HTSUS, as other ceramic wares for technical uses, or
under subheading 8451.60.00, HTSUS, as mounted piezoelectric
crystals.
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 understanding the language of the HTSUS, the Harmonized
Commodity Description and Coding System Explanatory Notes may be
utilized. The Explanatory Notes, although not dispositive or
legally binding, provide a commentary on the scope of each heading
of the HTSUS, and are generally indicative of the proper
interpretation of these headings. See T.D. 89-80, 54 Fed. Reg.
35127, 35128 (August 23, 1989). In part, Explanatory Note 85.41(D)
(p. 1399) states:
(D) MOUNTED PIEZO-ELECTRIC CRYSTALS
These are mainly barium titanate (including polycrystalline
polarised elements of barium titanate), lead titanate
zirconate or other crystals of heading 38.23 (see the
corresponding Explanatory Note), or quartz or tourmaline
crystals. 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 electric connections. . .
In part, Explanatory Note 38.23(B)(31) states:
(B) CHEMICAL PRODUCTS AND CHEMICAL OR OTHER PREPARATIONS
. . . Subject to the above conditions, the preparations and
chemical products falling here include:
(1) - (30) xxx
(31) Certain unmounted cut elements of piezo-electric
materials (other than quartz, tourmaline, etc., of
heading 71.03 or 71.04).
The materials most commonly used for the production of
the piezo-electric elements of this heading are:
(a) xxx
(b) . . . lead zirconate titanate; . . .
. . . The heading also covers polycrystalline
polarised elements of the products cited in paragraph
(b) above, provided they are unmounted.
It is our position that, based upon Explanatory Notes 85.41(D)
and 38.23(B)(31), the PZT Transducers are specifically classifiable
under subheading 8541.60.00, HTSUS, as mounted piezoelectric
crystals. They are comprised of a polycrystalline ceramic element
containing lead zirconate titanate. Polycrystalline polarised
elements of lead zirconate titanate are specifically included
within the scope of heading 3823, HTSUS, as required by Explanatory
Note 85.41(D). Also, the PZT Transducers are in the form of plates
and are mounted with nickel-gold electrodes on both surfaces.
Consideration was also given as to whether the merchandise is
classifiable under subheading 6909.19.50, HTSUS, as other ceramic
wares for technical uses.
GRI 3(a) states that:
[w]hen, by application of 2(b) or for any other reason,
goods are, prima facie, classifiable under two or more
headings, classification shall be effected as follows:
(a) The heading which provides the most specific description
shall be preferred to headings providing a more
general description. However, when two or more headings
each refer to a part only of the materials or
substances contained in mixed or composite goods or to
part only of the items in a set put up for retail sale,
those headings are to be regarded as equally specific in
relation to those goods, even if one of them gives a
more complete or precise description of the goods.
An eo nomine designation must, unless a legislative intent to
the contrary is clearly indicated, be preferred to terms of general
description and to enumerations which are broader in scope and less
specific. U.S. v. Astra Trading Corp., 44 CCPA 8, 11, C.A.D. 627
(1956).
The merchandise is classifiable under subheading 8541.60.00,
HTSUS, an eo nomine provision. Although the PZT Transducers may
be described under subheading 6909.19.50, HTSUS, as other ceramic
wares for technical uses, this description is much broader than
that of mounted piezoelectric crystals. Therefore, because the
merchandise is more specifically described under subheading
8541.60.00, HTSUS, it is precluded from classification under
subheading 6909.19.50, HTSUS.
HOLDING:
The PZT Transducers are classifiable under subheading
8541.60.00, HTSUS, as mounted piezoelectric crystals.
Sincerely,
John Durant, Director