CLA-2 CO:R:C:M 957403 LTO
Mr. Michael A. Hertzberg
Ms. Maria Tan Pederson
Howery & Simon
1299 Pennsylvania Avenue, NW
Washington, D.C. 20004-2402
RE: L-C Filters; headings 8504, 8534, 8542; EN 85.04; EN 85.34;
Chapter 85, note 4; HQ 087025
Dear Mr. Hertzberg and Ms. Pederson:
This is in response to your letter of November 14, 1994, to
Customs in New York, requesting, on behalf of Hitachi Metals
America, Ltd., the classification of L-C Filters under the
Harmonized Tariff Schedule of the United States (HTSUS). Your
letter was referred to this office for a response.
FACTS:
The articles in question are L-C Filters, which consist of
an inductor and chip capacitor mounted onto a small circuit board
covered with plastic. The filters act as band pass filters for
passing certain ranges, or bands, of frequencies and rejecting
all frequencies outside the band. The term "L-C" stands for
inductor (L) and capacitor (C). You state that the filters are
used by the manufacturer in conjunction with customized
integrated circuits, which are incorporated into the receiver of
a two-way or mobile radio.
ISSUE:
Whether the L-C Filters are classifiable as other inductors
under heading 8504, HTSUS, printed circuits under heading 8534,
HTSUS, parts of radiotelephonic reception apparatus under heading
8529, HTSUS, or as parts of electronic integrated circuits under
heading 8542, HTSUS.
- 2 -
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
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 (Aug. 23, 1989).
The headings at issue are as follows:
8504 Electrical transformers, static converters
(for example, rectifiers) and inductors; parts
thereof
8529 Parts suitable for use solely or principally
with the apparatus of headings 8525 to 8528
8534 Printed circuits
8542 Electronic integrated circuits and
microassemblies; parts thereof
EN 85.04, pg. 1339, states that heading 8504, HTSUS, covers
inductors, which "consist essentially of a single coil of wire
which, inserted in an AC circuit, limits or prevents by its self-
induction the flow of the AC. They vary from small chokes used
in wireless circuits, instruments, etc., to large coils often
mounted in concrete, used in power circuits (e.g., for limiting
the flow of current in the event of a short circuit." The L-C
Filters consist of an inductor and chip capacitor on a small
circuit board. As the filters are devices that incorporate an
inductor, they are not merely "inductors," and cannot be
classified under heading 8504, HTSUS.
Note 4 to chapter 85, HTSUS, states that for the purposes of
heading 8534, HTSUS, "'printed circuits' are circuits obtained by
forming on an insulated base, by any printing process (for
example, embossing, plating-up, etching) or by the 'film circuit'
technique, conductor elements, contacts or other printed
components (for example inductances, resistors, capacitors) alone
or interconnected according to a pre-established pattern, other
than elements which can produce, rectify, modulate or amplify an
electrical signal (for example, semiconductor elements)." The - 3 -
note further states that "[t]he term 'printed circuits' does not
cover circuits combined with elements other than those obtained
during the printing process. Printed circuits may, however, be
fitted with non-printed connecting elements." See EN 85.34, pg.
1386.
Because the L-C Filters are combined with elements other
than those obtained during the printing process, specifically
inductors and capacitors, they are excluded from classification
under heading 8534, HTSUS.
Heading 8542, HTSUS, provides for parts of electronic
integrated circuits and microassemblies. EN 85.42, pg. 1400,
states that electronic circuits and microassemblies "are devices
having a high passive and active element or component density,
which are regarded as single units." After importation, the L-C
Filters are, in this instance, used in conjunction with
customized integrated circuits. However, band pass filters, such
as the L-C Filters, are not necessarily used with (and are not
solely or principally used with) integrated circuits. Therefore,
they are not, in our opinion, classifiable as a part of an
integrated circuit under heading 8542, HTSUS.
In HQ 087025, dated May 7, 1991, Customs considered the
classification of ceramic resonators and ceramic substrates used
in the manufacture of band pass filters for cellular mobile
telephones (CMTs). We held that the resonators and substrates
were suitable for use solely or principally with the transmission
apparatus incorporating reception apparatus of heading 8527,
HTSUS. Accordingly, the merchandise was classified as parts of
transmission apparatus incorporating reception apparatus under
subheading 8529.90.50, HTSUS (now, subheading 8529.90.85, HTSUS).
The L-C Filters act as band pass filters for passing
certain ranges, or bands, of frequencies and rejecting all
frequencies outside the band. It is our opinion that the filters
are suitable for use principally with the apparatus of heading
8527, HTSUS, and are therefore classifiable under subheading
8529.90.85, HTSUS.
HOLDING:
The L-C Filters are classifiable under subheading
8529.90.85, HTSUS, which provides for other parts of articles of - 4 -
headings 8527, HTSUS. The corresponding rate of duty for
articles of this subheading is 4.7% ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division