CLA-2 RR:CR:GC 966980 AM
Port Director
Bureau of Customs and Border Protection
101 E. Main Street Norfolk, VA 23510
Re: Protest 1901-03-100192
Dear Port Director:
This is our decision on Protest 1901-03-100192, filed by the Customs Broker on behalf of Ashville Schoonmaker, against your decision in the classification and duty determination, under the Harmonized Tariff Schedule of the United States (HTSUS), of Fabricated Mica. We have also considered the samples received from the importer.
FACTS:
The Mineral Information Institute has, in pertinent part, the following information on its website:
Mica is a mineral name given to a group of minerals that are similar in their physical properties and chemical compositions. They are all silicate minerals, which means that chemically they all contain silica(SiO4). . . . . The two micas used as a commodity are: brown mica or phlogopite which contains iron and magnesium; and the "reddish, green, or white (or clear) mica" or muscovite which contains potassium and aluminum . . . .
Sheet mica is used principally in the electronic and electrical industries. The major uses of sheet and block mica are as electrical insulators in electronic equipment, thermal insulation, gauge “glass”, windows in stove and kerosene heaters, dielectrics in capacitors, decorative panels in lamps and windows, insulation in electric motors and generator armatures, field coil insulation, and magnet and commutator core insulation.
http://www.mii.org/Minerals/photomica.html.
This protest covers one entry dated August 27, 2003 and liquidated September 3, 2003. The entry summary describes the merchandise as one package of fabricated mica, The invoice describes the merchandise as one wooden case of fabricated mica containing item numbers 3 and 4 of purchase order **02, items numbers 1-6 of purchase order **03 and items 3 and 6 of purchase order **04. Information submitted by the importer states that the merchandise consists of "natural muscovite block mica with a chemical composition, less water of constitution, of H2KA13(SiO4)3." However, the purchase orders submitted at the request of this office contain the following descriptions of the merchandise: "dark high heat bookform amber rectangles", HS rect., 01-MD-004, 01-MD-005, Ruby V-1 scratch free, HP-5 part number 104174." Four samples were received in this office. The sample labeled "high heat amber mica 1/2 disc" is a small flat round object with two half oval cut outs opposite each other on the edges and two round metal inserts in the middle. The "muscovite mica green (not ruby)mica components" are small rectangular flat pieces of mica. The "HP-5 mica" are small rectangular flat pieces of mica with 8 small holes in each piece. The "book form mica (ruby, no high heat available)" are flat clear rectangular pieces of mica.
The entry was liquidated in subheading 6814.90.00, HTSUS, the provision for "Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials: Other." The protest was timely filed on October 14, 2003, claiming that the entry should be classified in subheading 8546.90.00, HTSUS, the provision for "Electrical insulators of any material: Other."
ISSUE:
Whether the imported mica is classified as electrical insulators?
LAW AND ANALYSIS:
Merchandise imported into the U.S. is classified under the HTSUS. Tariff classification is governed by the principles set forth in the General Rules of Interpretation (GRIs) and, in the absence of special language or context that requires otherwise, by the Additional U.S. Rules of Interpretation. The GRIs and the Additional U.S. Rules of Interpretation are part of the HTSUS and are to be considered statutory provisions of law.
GRI 1 requires that classification be determined first according to the terms of the headings of the tariff schedule and any relative section or chapter notes and, unless otherwise required, according to the remaining GRIs taken in order. GRI 6 requires that the classification of goods in the subheadings of headings shall be determined according to the terms of those subheadings, any related subheading notes and mutatis mutandis, to the GRIs.
In interpreting the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, although not dispositive or legally binding, provide a commentary on the scope of each heading, and are (official interpretation of the Harmonized System at the international level) generally indicative of the proper interpretation of the HTSUS. See T.D. 89 80, 54 Fed. Reg. 35127 (August 23, 1989).
The following provisions of the HTSUS are under consideration:
6814 Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials:
6814.90.00 Other
* * * * * *
8546 Electrical insulators of any material:
8546.90.00 Other
EN 68.14 states, in pertinent part, the following:
*****
The heading covers sheets, strips and rolls in the length; pieces cut to shape for special uses in the form of rectangles (including squares), discs, etc.; moulded articles such as tubes, conduits, etc. All these goods may be coloured in the mass, painted, drilled, milled or otherwise worked.
EN 85.46 states, in pertinent part, the following:
. . . Insulators are often given bell, accordion, petticoat, grooved, cylinder or other shapes. Certain types are constructed in such a way that when in position they may contain oil to prevent contamination of the surface by conducting materials.
Insulators may be made of any insulating material, usually very hard and non-porous, e.g., ceramic material (porcelain, steatite), glass, fused basalt, hardened rubber, plastics or compounded insulating materials. They may contain fixing devices (e.g., metal brackets, screws, bolts, clips, laces, slings, pins, cross pieces, caps, rods, suspension or carrying clamps). Insulators equipped with metal horns or guard shields or other devices to form lightning arresters are excluded (heading 85.35).
Insulators are used on outdoor cables, e.g., in telecommunications, power networks, electrical traction systems (railway, tramway, trolleybus, etc.), and also for indoor installations or on certain machines and appliances.
The insulators of this heading include:
(A) Suspension insulators, such as:
(1) Chain suspension insulators. These are used mainly on outdoor networks, and consist of several insulating elements. The conductor cable or wire is fixed at the bottom of the assembly which is hung on a suitable support (pylon arm, suspension cable, etc.).
Suspension chain insulators include cap or hood type insulators, double petticoat insulators; chain link insulators; linked rod insulators.
(2) Other suspension insulators (e.g., insulators in the form of balls, bells, pulleys, etc.) for overhead lines of railways, trolleybuses, cranes, etc., or for aerials.
(B) Rigid insulators.
These may be fitted with supports (e.g., metal hooks, pins or the like); or they may be without supports, but intended to be attached to power or telegraph poles, etc., or fitted to walls, ceilings, floors, etc., by means of nails, screws, bolts, etc. Insulators with fixed supports may be built up of two or more elements; those without supports are usually single units. They may be of various shapes (e.g., bells, cones, cylinders, buttons, pulleys).
(C) Leading-in insulators.
These are used for guiding cables or wires through walls, etc. They are of various forms (e.g., cone or double cone shaped insulators, disc insulators, sleeves, pipes and tubular bends).
The items listed on Protestant's invoice and purchase orders do not, in all cases, match the samples sent to this office. Furthermore, only documentation about muscovite block mica accompanied the Protest. Therefore, for the purpose of this protest, we are classifying the sample labeled "muscovite mica" that we believe is representative of the merchandise in the entry.
The imported block mica contains insulating properties in that it is a poor conductor of electricity. It is not, however, anything like the examples of “insulators” in EN 85.46. It is not a suspension, chain, rigid or leading in insulator. It is not a very hard and non-porous material such as ceramic material (porcelain, steatite), glass, fused basalt, or hardened rubber. Nor is it used on outdoor cables, e.g., in telecommunications, power networks, electrical traction systems (railway, tramway, trolleybus, etc.). It is not bell, accordion, petticoat, grooved, cylinder or constructed in such a way as to contain oil. In short, it is not recognizable as dedicated to use as electrical insulators per se. See Headquarters Ruling Letter 965393, dated August 20, 2002.
Rather, block mica are thin pieces of mica of regular rectangular shape described by heading 6814 and the ENs thereto as "pieces cut to shape for special uses in the form of rectangles (including squares)." They have applications other than as an electrical insulators, namely as thermal insulation, gauge "glass", windows in stove and kerosene heaters, and dielectrics in capacitors. Hence, the instant merchandise is not within the scope of the terms “electrical insulator of any material” of heading 8546, HTSUS.
HOLDING:
You are directed to DENY the protest. The imported block mica is classified in subheading 6814.90.0000 HTSUS, the provision for "Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials: Other."
The duty rate is 2.6% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at www.usitc.gov.
In accordance with the Protest/Petition Processing Handbook (CIS HB, January 2002, pp. 18 and 21), you are to mail this decision, together with the Customs Form 19, to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry in accordance with the decision must be accomplished prior to mailing of the decision. Sixty days from the date of the decision the Office of Regulations and Rulings will make the decision available to CBP personnel, and to the public on the CBP Home Page on the World Wide Web at www.cbp.gov, by means of the Freedom of Information Act, and other methods of public distribution.
Sincerely,
Myles B Harmon, Director
Commercial Rulings Division