CLA-2-:71:S:N:N3G:344 876481
Ms. Pam Marsh
UPS Customhouse Brokerage
6200 Lockheed Avenue
Anchorage, AK 99502
RE: The tariff classification of unmounted crystal quartz blanks
from Japan.
Dear Ms. Marsh:
In your letter of July 15, 1992, on behalf of KIC
Corporation, you requested a tariff classification ruling on
crystal quartz blanks.
You have submitted four samples of unmounted crystal quartz
blanks. You state in your letter that these blanks are cut into a
specific size and thickness to be mounted into crystal units and
crystal oscillators to control the frequency. You have told us
in your letter that the crystal quartz blanks are imported
unmounted. You feel that the correct classification of the
quartz crystal blanks may be parts of crystal units or parts of
crystal oscillators under subheading 8541.90.0000, Harmonized
Tariff Schedule of the United States (HTS).
Explanatory Note 85.41, Harmonized Commodity Description and
Coding System ("HCDCS") indicates what is to be included in
Heading 8541. The Explanatory Notes, although not dispositive,
are to be looked to for the proper interpretation of the HTSUSA.
See 54 Fed. Reg. 35127, 35128 (August 23, 1989). Explanatory
Note 85.41 (D) indicates that...piezo-electric crystals...are
classified here only if mounted (emphasis added).
The applicable subheading for the unmounted quartz crystal
blanks will be 7104.10.0000, Harmonized Tariff Schedule of the
United States (HTS), which provides for Piezo-electric quartz.
The rate of duty will be 6% ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport