CLA-2 OT:RR:CTF:CPM H253027 CkG
TARIFF NO: 7002.39.00
James Purcell International Trade Compliance Manager, Corporate Office Empowered Official Schott North America, Inc. 400 York Avenue, Duryea PA, 18642
Re: Revocation of HQ 087044; classification of glass sleeves for diodes
Dear Mr. Purcell:
This letter is in regards to Headquarters Ruling Letter (HQ) 087044, which was issued to Schott Electronics, Inc., on May 21, 1990. In HQ 087044, CBP classified glass sleeves for diodes in heading 7011 of the Harmonized Tariff Schedule of the United States (HTSUS), as glass envelopes for electric lamps, cathode-ray tubes and the like. For the reasons set forth below, we have determined that the classification of the glass sleeve enclosures for diodes in heading 7011, HTSUS, was incorrect; it is now our position that they are classified in heading 7002, HTSUS.
Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. §1625(c)(1)), as amended by section 623 of Title VI, notice proposing to revoke HQ 087044 was published on November 29, 2017, in Volume 51, Number 48 of the Customs Bulletin. No comments were received in response to that notice.
FACTS:
In HQ 087044, CBP described the subject articles as follows:
The articles in questions are glass sleeves used as housings for diodes. The glass sleeves are imported from West Germany by Schott Electronics.
The dimensions of the sleeves will vary depending upon the type of diode to be housed. You state that O.D.'s run between .200" down to .060". I.D.'s run from .130" down to .033", with lengths running from .200"down to .060". You also state that the material used would be Schott's numbers 8541 or 8532 glass.
You assert that Schott's customers will insert loose diode assemblies into the sleeves. The sleeves are then heated until they partially melt and fuse around the loose diode assemblies. The pieces are then cooled to room temperature. The glass sleeve provides each diode with structural strength and electrical integrity.
The product specifications for Schott type 8531 and 8532 glass state that both types are soft, sodium-free glass with a high lead content. The coefficient of mean linear thermal expansion (at a temperature of 20°C) of 9.1 for type 8531 and 8.7 for type 8532, and 10-6K-1 for both types at a temperature of 300°C.
ISSUE:
Whether the instant articles are classified as parts of diodes in heading 8541, HTSUS; as glass envelopes for electric lamps, cathode-ray tubes or the like in heading 7011, HTSUS; or as unworked glass tubes of heading 7002, HTSUS.
LAW AND ANALYSIS:
Classification of goods under the HTSUS is governed by the General Rules of
Interpretation (GRI). GRI 1 provides that classification shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order.
The HTSUS provisions under consideration are as follows:
7002: Glass in balls (other than microspheres) of Heading 7018; rods or tubes, unworked:
Tubes:
7002.32.00: Of other glass having a liner coefficient of expansion not exceeding 5 x 10-6 per Kelvin within a temperature range of 0? C to 300? C…
7002.39.00: Other…
* * * *
7011: Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without
fittings, for electric lamps, cathode-ray tubes or the like:
7011.90.00: Other…
* * * *
8541: Diodes, transistors and similar semiconductor devices; photosensitive semiconductors
devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light-emitting diodes: mounted piezoelectric crystals; parts thereof:
8541.90.00: Parts…
* * * *
Note 2 to Section XVI provides as follows:
2. Subject to note 1 to this section, note 1 to chapter 84 and 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:
Parts which are goods included in any of the headings of chapter 84 or 85 (other
than headings 8409, 9431, 8448, 8466, 8473, 8487, 8503, 8522, 8529, 8538 and 8548) are in all cases to be classified in their respective headings;
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 or in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate. 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;
All other parts are to be classified in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate or, failing that, in heading 8487 or 8548.
Note 1(b) to Chapter 85 provides as follows:
(1) This chapter does not cover:
(b) articles of glass of Heading 7011;
Note 9 to Chapter 85 provides, in pertinent part, as follows:
9. For the purposes of headings 8541 and 8542:
"Diodes, transistors and similar semiconductor devices" are semiconductor
devices the operation of which depends on variations in resistivity on the application of an electric field;
…
For the classification of the articles defined in this note, headings 8541 and 8542 shall take precedence over any other heading in the Nomenclature, except in the case of heading 8523, which might cover them by reference to, in particular, their function.
* * * *
In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes may be utilized. The Explanatory Notes (ENs), although not dispositive or legally binding, provide a commentary on the scope of each heading of the HTSUS, and are the official interpretation of the Harmonized System at the international level. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
The EN to heading 7002, HTSUS, provides, in pertinent part, as follows:
This heading covers :
…
(2) Glass rods and tubing of various diameters, which are generally obtained by
drawing (combined with blowing in the case of tubing); they may be used for many purposes (e.g., for chemical or industrial apparatus; in the textile industry; for further manufacture into thermometers, ampoules, electric or electronic bulbs and valves, or ornaments). Certain tubes for fluorescent lighting (used mainly for advertising purposes) are drawn with partitions running through the length.
This group includes “enamel” glass, in bars, rods or tubes (“enamel” glass is defined in the Explanatory Note to heading 70.01).
Balls of this heading must be unworked; similarly rod and tubing must be unworked (i.e., as obtained direct from the drawing process or merely cut into lengths the ends of which may have been simply smoothed).
The heading excludes balls, rod and tubing made into finished articles or parts of finished articles recognisable as such; these are classified under the appropriate heading (e.g., heading 70.11, 70.17 or 70.18, or Chapter 90). If worked, but not recognisable as being intended for a particular purpose, they fall in heading 70.20.
This heading includes tubes (whether or not cut to length) of glass which has had fluorescent material added to it in the mass. On the other hand, tubes coated inside with fluorescent material, whether or not otherwise worked, are excluded (heading 70.11).
EN 70.11 provides as follows:
This heading covers :
All open glass envelopes (including bulbs and tubes) of any shape or
size, without fittings, for the manufacture of electric lamps, valves and tubes, whether these are for illuminating or other purposes (incandescent or vapour discharge lamps, X-ray tubes, radio valves, cathode-ray tubes, rectifier valves or other electronic tubes or valves, infra-red lamps, etc.). Most of these envelopes are mass-produced by automatic machines; they may be frosted, coloured, opal, metallised, coated with fluorescent material, etc.
Glass parts of envelopes (such as face-plates or cones of cathode-ray tubes for television receivers, spotlight bulb reflectors) remain in this heading.
Tubes with narrowed ends clearly intended for electric lamps, or bent into shape
for advertising signs.
Tubes lined with a fluorescent substance (e.g., zinc silicate, cadmium borate,
calcium tungstate).
By means of a series of operations (including, insertion of filaments or electrodes, exhaustion of the envelope, introduction of one or more rare gases, of mercury, etc., fitting of caps or connectors), these envelopes are made into electric lamps, cathode-ray tubes or the like of Chapter 85.
All the above-mentioned articles may be of ordinary glass, crystal glass or fused quartz.
The heading does not include :
Glass tubes merely cut to length, whether or not the ends have been fire polished
or otherwise smoothed, or tubes which have had fluorescent materials (e.g., sodium uranate) added to the glass in the mass (heading 70.02).
Glass bulbs, tubes and envelopes, closed or with fittings, and finished bulbs, tubes and valves (see headings 85.39, 85.40, 90.22, etc.).
* * * *
In HQ 087044, CBP classified glass sleeves for diodes in heading 7011, HTSUS, as glass envelopes for electric lamps, cathode-ray tubes and the like. The requestor claimed classification in heading 8541, HTSUS, as parts of diodes. While we agree with our conclusion in HQ 087044 that the glass sleeves at issue were not classifiable as parts of diodes of heading 8541, we find that the classification in heading 7011, HTSUS, was incorrect. The glass sleeves are properly classified in heading 7002, HTSUS, as unworked glass rods or tubes.
As noted in HQ 087044, Note 1 to Chapter 85 precludes classification of the glass sleeves in heading 8541, HTSUS, if they are described by heading 7011, HTSUS. Therefore, we must first determine if the subject articles are classified in heading 7011, HTSUS, before examining the applicability of heading 8541, HTSUS.
The instant glass “sleeves” are not used “for” electric lamps or cathode-ray tubes. Furthermore, we do not find that diodes are “like” electric lamps or cathode-ray tubes. EN 70.11 provides various examples of products for which the glass tubes, rods, etc. of heading 7011 are used, such as incandescent or vapour discharge lamps, X-ray tubes, radio valves, cathode-ray tubes, rectifier valves or other electronic tubes or valves, infra-red lamps, etc. Diodes are not named in this list, nor are they similar to the products included on this list. In fact, EN 70.11 describes three categories of articles covered by this heading: glass envelopes, including tubes and bulbs, for the manufacture of electric lamps, valves and tubes; tubes with narrowed ends clearly intended for electric lamps, or bent into shape for advertising signs; and tubes lined with a fluorescent substance (e.g., zinc silicate, cadmium borate, calcium tungstate). The instant glass sleeves do not fall into any of the above categories. In light of the above, the glass sleeves are not products of heading 7011, HTSUS. The EN to heading 7011 directs the classification of “Glass tubes merely cut to length” to heading 7002, HTSUS.
As the glass sleeves are not classified in heading 7011, HTSUS, they are not precluded from classification in heading 8541 by application of Note 1 to Chapter 85. However, we note that the EN to heading 7011 directs the classification of “Glass tubes merely cut to length” to heading 7002, HTSUS. If the glass sleeves are classifiable in heading 7002, they are still precluded from classification in heading 8541, HTSUS, by application of Additional U.S. Rule of Interpretation (AUSRI) 1(c), which states that “a provision for "parts" or "parts and accessories" shall not prevail over a specific provision for such part or accessory”.
Heading 7002 provides for unworked balls, rods or tubes of glass. A “tube” is “a hollow elongated cylinder” (https://www.merriam-webster.com/dictionary/tube). The instant sleeves, as elongated hollow cylinders, are “tubes” of glass. The EN to heading 70.11 clarifies that “unworked” rods and tubing of heading 7011 are “as obtained direct from the drawing process or merely cut into lengths the ends of which may have been simply smoothed.” The instant tubes have been cut to a precise length but not further processed. Merely having been drawn and cut to a precise size and length does not constitute “working” for the purposes of heading 7002, HTSUS. We note that glass tubes being prepared for use as diode enclosures are frequently “bundled” together—for example, by coating a number of tubes in molten wax in order to form a block of tubes—and subsequently all cut at the same time. As such bundling is merely a step in the cutting process and does not shape or prepare the goods for any particular application, it does not make such enclosures “worked” pursuant to heading 7002, HTSUS.
Because the instant glass sleeves are classified in heading 7002, HTSUS, they cannot be classified in heading 8541, HTSUS. Additional U.S. Rule of Interpretation 1(c) provides that “a provision for parts of an article covers products solely or principally used as a part of such articles but a provision for "parts" or "parts and accessories" shall not prevail over a specific provision for such part or accessory.” Heading 7002 specifically provides for glass in balls, rods or tubes, unworked. It therefore describes the glass sleeves with considerable more specificity than a provision for parts of diodes. The glass sleeves are accordingly precluded from classification in heading 8541 by application of Additional U.S. Rule of Interpretation 1(c).
As tubes of glass, the instant glass sleeves are classified under subheading 7002.3, HTSUS. The types of glass utilized in the instant glass sleeves have a coefficient of mean linear thermal expansion of 9.1 and 8.7 at a temperature of 20°C, and 10-6K-1 for at a temperature of 300°C. As the linear coefficient of expansion for the glass exceeds 5 x 10-6 per Kelvin within a temperature range of 0°C to 300°C, the instant glass sleeves are classified in subheading 7002.39.00, HTSUS.
HOLDING:
The Schott glass sleeves are classified in heading 7002, HTSUS, specifically subheading 7002.39.00, HTSUS, which provides for “Glass in balls (other than microspheres) of Heading 7018; rods or tubes, unworked: Tubes: Other.” The 2017 column one, general rate of duty is 6% ad valorem.
EFFECT ON OTHER RULINGS:
HQ 087044, dated May 21, 1990, is hereby revoked.
In accordance with 19 U.S.C. §1625(c), this ruling will become effective 60 days
after its publication in the Customs Bulletin.
Sincerely,
Myles B. Harmon, Director,
Commercial and Trade Facilitation Division