CLA-2-71:RR:E:NC:SP:233
Rem J. Arvikar
VP Quality & Corp. Compliance
Vectron International
267 Lowell Road
Hudson, NH 03051
RE: The tariff classification of unmounted piezoelectric quartz crystals from Japan.
Dear Mr. Arvikar:
In your letter dated June 13, 2007 you requested a tariff classification ruling.
The merchandise involved is unmounted piezoelectric crystals. You have inquired whether this merchandise is now classified under heading 8541.60.00 HTSUS which provides for “Mounted piezoelectric crystals…” 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. EN 85.41, pg. 1399, states that the mounted piezoelectric crystals of heading 8541, HTSUS, "are used in microphones, loudspeakers, ultrasonic apparatus, stabilized frequency oscillating circuits, etc. They are classified here only if mounted (emphasis in original)."
In contrast, you have advised that the piezoelectric crystals you will be importing are unmounted. EN 7104.10.000 states “Piezo-electric quartz has the property, when subjected to mechanical pressure, of producing an electric charge, the strength of which varies in relation to the pressure and, conversely, of converting into mechanical pressure the differences in electric potential to which it is subjected. By reason of this property, piezo-electric quartz is used in the electrical equipment industry for various purposes: the manufacture of microphones, loudspeakers, instruments for transmitting or receiving ultrasonic waves, instruments for fixed frequency oscillations, etc. The piezo-electric quartz falling in this subheading is generally in the form of thin sheets, plates, rods, etc., obtained by sawing synthetic quartz with a precision-cut along the line of the electrical axis.”
The applicable subheading for the unmounted piezoelectric quartz crystals will be 7104.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Synthetic or reconstructed precious or semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semi-precious stones, temporarily strung for convenience of transport: Piezo-electric quartz .“ The rate of duty will be 3% 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 World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Lawrence Mushinske at 646-733-3036.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division