HQ 956765: Shield Capacitor-Isolator; Resistor/Capacitor Network; Protection of Electrical Circuits; HQ 950247; Explanatory Notes 85.36(II) and 85.43; 8543.80.95

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 956765
                         August 17, 1994


CLA-2 CO:R:C:M 956765 DWS

CATEGORY: Classification

TARIFF NO.: 8536.30.80

Mr. Gordon W. Larson
Rudolph Miles & Sons, Inc.
4950 Gateway East
P.O. Box 11507
El Paso, TX 79983

RE: Shield Capacitor-Isolator; Resistor/Capacitor Network;       
     Protection of Electrical Circuits; HQ 950247; Explanatory
    Notes 85.36(II) and 85.43; 8543.80.95

Dear Mr. Larson:

     This is in response to your letter of July 6, 1994, on behalf
of Murata Erie Texas, Inc., to the District Director of Customs,
El Paso, Texas, concerning the classification of a Shield
Capacitor-Isolator (SC-Isolator) under the Harmonized Tariff
Schedule of the United States (HTSUS).  Your letter was referred
to this office for a response.

FACTS:

     The merchandise consists of an SC-Isolator, imported from
Japan.  The SC-Isolator is comprised of a doughnut-type electrical
capacitor/resistor network mounted in a metal shield box.  It is
made up of a ceramic capacitor (1800 picofarads, with a tolerance
of plus 80% or minus 20 %), upon which has been printed a resistive
element (two to four megohms), which is mounted on a metal coupler. 
This assembly is then installed in the metal shield box with molded
resin.  The resin also forms an insulation between the shield box
and the metal coupler.

     The capacitor/resistor network acts to prevent possible
electric shock when the antenna terminal of a television receiver,
in which the network is installed, is touched.  The values of the
capacitor and the resistor comprising the network have been
selected to block low frequencies such as 60 Hz, the line voltage
frequency, but to allow the passage of high frequencies.  The
merchandise also protects a transmission line, from the antenna
cable to the television tuner, from direct coupling of the
broadcast wave.

     The subheadings under consideration are as follows:

     8543.80.95: [e]lectrical machines and apparatus, having
                 individual functions, not specified or
                 included elsewhere in this chapter; parts
                 thereof: [o]ther machines and apparatus:
                 [o]ther: [o]ther.

     The general, column one rate of duty for goods classifiable
     under this provision is 3.9 percent ad valorem.

     8536.30.80: [e]lectrical apparatus for switching or 
                 protecting electrical circuits, or for making
                 connections to or in electrical circuits (for
                 example, switches, relays, fuses, surge
                 suppressors, plugs, sockets, lamp-holders,
                 junction boxes), for a voltage not exceeding
                 1,000 V: [o]ther apparatus for protecting
                 electrical circuits: [o]ther.

     The general, column one rate of duty for goods classifiable
     under this provision is 5.3 percent ad valorem.

ISSUE:

     Whether the SC-Isolator is classifiable under subheading
8543.80.95, HTSUS, as an other electrical apparatus, not specified
elsewhere in chapter 85, HTSUS, or under subheading 8536.30.80,
HTSUS, as other electrical apparatus for protecting electrical
circuits.

LAW AND ANALYSIS:

     Classification of merchandise under the HTSUS is in accordance
with the General Rules of Interpretation (GRI's), taken in order. 
GRI 1 provides that classification is determined according to the
terms of the headings and any relative section or chapter notes.

     In understanding the language of the HTSUS, the Harmonized
Commodity Description and Coding System Explanatory Notes may be
utilized.  The Explanatory Notes, although not dispositive or
legally binding, provide a commentary on the scope of each heading
of the HTSUS, and are generally indicative of the proper
interpretation of these headings.  See T.D. 89-80, 54 Fed. Reg.
35127, 35128 (August 23, 1989).  In part, Explanatory Note
85.36(II) (p. 1390) states that:

     [t]he heading includes other devices for preventing 
     overload of circuits . . . 

     Based upon the description given of the merchandise, the SC-
Isolator is used for grounding and protection purposes.  It
prevents possible electric shock, and it protects electrical
circuits.  Therefore, it is our position that it is classifiable
under subheading 8536.30.80, HTSUS.  See HQ 950247, which held that
a base station isolator was classifiable under subheading
8536.30.00, HTSUS (the precursor to subheading 8536.30.80, HTSUS).

     You note that because resistor/capacitor networks are provided
for in the statistical breakout to subheading 8543.80.9520, HTSUS,
the SC-Isolator is so classifiable.  We disagree.  First, for
classification purposes, statistical breakouts do not carry any
legal significance.  Second, the merchandise is not just a
capacitor/resistor network, but is a shield capacitor-isolator
whose principal function is that of protecting electrical circuits.

     In part Explanatory Note 85.43 (p. 1402) states that:

     [t]his heading covers all electrical appliances and 
     apparatus, not falling in any other heading of this Chapter,
     nor covered more specifically by a heading of any other
     Chapter of the Nomenclature, nor excluded by the operation
     of a Legal Note to Section XVI or to this Chapter. . . 

     Because the SC-Isolator is classifiable under heading 8536,
HTSUS, it is precluded from classification under heading 8543,
HTSUS.

HOLDING:

     The SC-Isolator is classifiable under subheading 8536.30.80,
HTSUS, as other electrical apparatus for protecting electrical
circuits.

                           Sincerely,



                            John Durant, Director