HQ 954248: Assembly Board; Crystals; Explanatory Note 85.41(D)

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 954248
                         August 10, 1993


CLA-2 CO:R:C:M 954248 DWS

CATEGORY: Classification

TARIFF NO.: 8543.80.90; 8541.60.00

Ms. Silvia Perez
M.G. Maher & Company, Inc.
One Canal Place, Suite 2100
New Orleans, LA 70130

RE: Assembly Board; Crystals; Explanatory Note 85.41(D)

Dear Ms. Perez:

     This is in response to your letter of April 29, 1993, on
behalf of AT&T, to the Area Director, New York Seaport, concerning
the classification of an assembly board and crystals under the
Harmonized Tariff Schedule of the United States (HTSUS).  Your
letter has been referred to this office for a response.

FACTS:

     The merchandise consists of an assembly board and crystals. 
The assembly board (com. code 846809796), incorporating an optical
element, gathers visual light information and translates it into
electronic signals for further processing.  The board is used in
video phones, television cameras, automatic teller machines, and
as input devices in computers.  It is our understanding that the
board is not principally used in any particular device.

     The crystals, with frequencies of 12 megahertz (Mhz) (com.
code 405305749) and 3.57 Mhz (com. code 403922172), are used in
several types of electronic circuits to generate alternating
currents of specific frequencies.  They are mounted and equipped
with electric connections.

     The subheadings under consideration are as follows:

     8543.80.90: [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.

     The general, column one rate of duty is 3.9 percent ad
     valorem.

      8541.60.00: [m]ounted piezoelectric crystals.

     The general, column one rate of duty is 4.2 percent ad
     valorem.

ISSUE:

     Whether the assembly board is classifiable under subheading
8543.80.90, HTSUS, as an other electrical apparatus?

     Whether the crystals are classifiable under subheading
8541.60.00, HTSUS, as mounted piezoelectric crystals?

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.

     Because the assembly board is not principally used in any
particular device, and because it is not specifically provided
elsewhere in the HTSUS, it is our position that it is classifiable
under subheading 8543.80.90, HTSUS.

     We will now deal with the classification of the crystals.  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, are to be used to
determine the proper interpretation of the HTSUS.  54 Fed. Reg.
35127, 35128 (August 23, 1989).  In part, Explanatory Note 85.41(D)
(p. 1399) states that:

               (D) MOUNTED PIEZO-ELECTRIC CRYSTALS

     . . .  They are used in microphones, loudspeakers, ultrasonic
     apparatus, stabilised frequency oscillating circuits, etc.
     They are classified here only if mounted.  They are generally
     in the form of plates, bars, discs, rings, etc., and must, at
     least, be equipped with electrodes or electric connections
     . . . 

     It is our position that, based upon the description given in
Explanatory Note 85.41(D), the crystals are classifiable under
subheading 8541.60.00, HTSUS.  They are used in electronic circuits
to generate alternating currents of specific frequencies, they are
mounted, and they are equipped with electric connections.

 HOLDING:

     The assembly board is classifiable under subheading
8543.80.90, HTSUS, as an other electrical apparatus.

     The crystals are classifiable under subheading 8541.60.00,
HTSUS, as mounted piezoelectric crystals.

                           Sincerely,



                           John Durant, Director