Glass Electronic Packages; Hermetic Metal Cases; Hybrid Integrated Circuits; Leads; Parts; Printed Circuits

HQ 089276 July 24, 1991 CLA-2 CO:R:C:M 089276 CMS CATEGORY: Classification TARIFF NO.: 8534.00.00, 8542.90.00 Mr. Al Wyckoff Charles A. Redden, Inc. Hemisphere Center Route 1 & 9 South Newark, NJ 07114 RE: Glass Electronic Packages; Hermetic Metal Cases; Hybrid Integrated Circuits; Leads; Parts; Printed Circuits Dear Mr. Wyckoff: Your request on behalf of General Ceramics, Inc., dated February 22, 1991, for a classification ruling on certain integrated circuit packages has been referred by the Regional Commissioner of Customs, New York, to Customs Headquarters for a reply. FACTS: The merchandise is described in the product brochure as "microcircuit packages". The articles consist of cases made of Kovar (an iron, nickel and copper alloy) plated with nickel or nickel and gold. The cases may be imported with lids. External electrical leads are attached to the casings with "glass to metal" technology. Some of the casings described in the brochure as "Power Packages" have beryllia or molybdenum bases onto which conductor elements are printed. After importation, integrated circuits are fitted into the casings and the casings are hermetically sealed. ISSUE: Is the merchandise classified in Heading 8534 as printed circuits, or as parts of integrated circuits in Heading 8542? LAW AND ANALYSIS: The Harmonized Tariff Schedule of the United States Annotated (HTSUSA) provides that the classification of articles is governed by the General Rules of Interpretation (GRI's). -2- GRI 1 states in pertinent part that "...classification shall be determined according to the terms of the headings and any relative section or chapter notes...". Heading 8534 describes printed circuits. Chapter 85 Note 4 provides that "[f]or the purposes of heading 8534 "printed circuits" are circuits obtained by forming on an insulating base, by any printing process...conductor elements, contacts, or other printed components...alone or interconnected according to a pre- established pattern..." (emphasis in original). The "Power Packages" under consideration which contain beryllia or molybdenum bases printed with conductor elements are described by Heading 8534 and are classified as printed circuits in 8534.00.00, HTSUSA. The remaining packages do not contain printed conductor elements or other printed components and are not described by Heading 8534 as printed circuits. The packages which do not have printed conductor elements or other printed components are described by Heading 8542 as parts of integrated circuits. These packages are classified as parts of printed circuits in 8542.90.00, HTSUSA. HOLDING: The "Power Packages" which contain a beryllia or molybdenum base printed with conductor elements are classified as printed circuits in 8534.00.00, HTSUSA. The packages which do not have printed conductor elements or other printed components are classified as parts of printed circuits in 8542.90.00, HTSUSA. Sincerely, John Durant, Director Commercial Rulings Division