CLA-2 R:C:M 957334 LTO
Mr. Jerry Jefferson
Integrity Technology Corporation
1400 Coleman Avenue
Suite E15
Santa Clara, California 95050-4358
RE: Ceramic Resonators; mounted piezoelectric crystals; EN
85.41; HQ 954248
Dear Mr. Jefferson:
This is in response to your letter of October 29, 1994,
requesting the classification of ceramic resonators under the
Harmonized Tariff Schedule of the United States (HTSUS). We
regret the delay in responding.
FACTS:
The articles in question are "ceramic resonators" (part "CST
4.00 MGW"), which are made by Murata Electronic Ltd. of Japan.
The ceramic resonators, which are piezoelectric crystals, will be
assembled onto circuit boards after importation, and the circuit
boards will be incorporated into controllers for garage door
openers. The ceramic resonators, which have a frequency range of
2.45 to 6.30 MHz, will act as clock oscillators for the
controllers.
ISSUE:
Whether the ceramic resonators are classifiable as mounted
piezoelectric crystals under heading 8541, HTSUS.
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, that "for legal purposes,
classification shall be determined according to the terms of the - 2 -
headings and any relative section or chapter notes . . . ."
The Harmonized Commodity Description and Coding System
Explanatory Notes (ENs) constitute the Customs Co-operation
Council's official interpretation of the Harmonized System.
While not legally binding, and therefore not dispositive, 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. See T.D. 89-80, 54 Fed. Reg.
35127, 35128 (August 23, 1989).
Heading 8541, HTSUS, provides for "mounted piezoelectric
crystals." EN 85.41, pg. 1399, states that the mounted
piezoelectric crystals of heading 8541, HTSUS, "are used in
microphones, loudspeakers, ultrasonic apparatus, stabilised
frequency oscillating circuits, etc. They are classified here
only if mounted (emphasis in original)."
The ceramic resonators are piezoelectric crystals that are
used as clock oscillators for garage door controllers. They are
mounted and equipped with electric connections. Thus, according
to EN 85.41, the ceramic resonators are classifiable under
heading 8541, HTSUS, specifically, under subheading 8541.60.00,
HTSUS. See HQ 954248, dated August 10, 1993.
HOLDING:
The ceramic resonators are classifiable under subheading
8541.60.00, HTSUS, which provides for mounted piezoelectric
crystals. The corresponding rate of duty for articles of this
subheading is free.
Sincerely,
John Durant, Director
Commercial Rulings Division