The tariff classification of MQE Series and MQC Series VCO's from Japan

NY 800146 August 15, 1994 CLA-2-85:S:N:N1:109 800146 CATEGORY: Classification TARIFF NO.: 8542.20.00 Mr. John P. Donohue Donohue and Donohue 232 South Fourth Street Philadelphia, PA 19106 RE: The tariff classification of MQE Series and MQC Series VCO's from Japan Dear Mr. Donohue: In your letter dated July 12, 1994, you requested a tariff classification ruling, on behalf of Murata Electronics North America, Smyrna, GA and State College, PA. The subject merchandise, identified in the submitted literature as MQE and MQC series voltage current output devices, are described as devices that produce alternative current output waveforms at frequencies determined by the control voltage. You note that the components used in the devices include surface mounted capacitors, resistors and transistors. You also note that all VCO's are made using thick-film technology. The components on the sample of the MQC device you submitted appears to consist of active and passive devices, mounted on an insulating substrate using thick film technology and it appears that the components cannot be removed and replaced easily using ordinary manufacturing procedures. The applicable subheading for the MQC will be 8542.20.00, Harmonized Tariff Schedule of the United States (HTS), which provides for "[hybrid integrated circuits]," free of duty. Your inquiry does not provide enough information for us to give a classification ruling on the MQE series device. The sample appears identical to the MQC series device except that it doesn,t appear to be mounted on an insulating substrate. Please explain exactly how this device is assembled. 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