Protest No. 2809-89-000932; Flyback Transformer; General Headnote 10(ij); 685.04

HQ 953744 May 17, 1993 CLA-2 CO:R:C:M 953744 DWS CATEGORY: Classification TARIFF NO.: 676.54 District Director U.S. Customs Service 555 Battery Street P.O. Box 2450 San Francisco, CA 94126 RE: Protest No. 2809-89-000932; Flyback Transformer; General Headnote 10(ij); 685.04 Dear District Director: The following is our decision regarding the request for further review of Protest No. 2809-89-000932 concerning your action in classifying and assessing duty on flyback transformers under the Tariff Schedules of the United States (TSUS). FACTS: The merchandise consists of flyback transformers. A flyback transformer is a transformer which performs two distinct functions, as a rectifier and as a transformer. It supplies the direct current (DC) necessary to operate a cathode ray tube and it supplies the alternating current (AC) to the yoke so that an electronic gun can scan the face of a cathode ray tube. The flyback transformer has a power handling capacity of under 1 KVA. It is specifically designed for and can only be used with a computer monitor. The merchandise was entered under item 676.54, TSUS, as parts of automatic data processing machines. However, the entry was liquidated on March 17, 1989, under item 685.04, as parts of television apparatus. The protest was timely filed by the protestant on May 8, 1989. The items under consideration are as follows: 676.54: [p]arts of automatic data-processing machines and units thereof, other than parts incorporating a cathode ray tube. Goods classifiable under this provision receive duty free treatment. 685.04: [t]elevision apparatus, and parts thereof: [t]elevision receivers and parts thereof: [n]ot having a picture tube: [o]ther: [o]ther. The general, column one rate of duty is 3.9 percent ad valorem. ISSUE: Whether the flyback transformers are classifiable under item 676.54, TSUS, as parts of automatic data processing machines, or under item 685.04, TSUS, as parts of television apparatus? LAW AND ANALYSIS: General headnote 10(ij) states that: a provision for "parts" of an article covers a product solely or chiefly used as a part of such article, but does not prevail over a specific provision for such part. It has been argued that, based upon rulings classifying certain flyback transformers used in television monitors under item 685.04, flyback transformers are a class or kind of articles chiefly used as parts of television apparatus. The subject flyback transformer is only used in computer monitors. It is incapable of any other use. Therefore, it is our position that the subject flyback transformer is not in the class or kind of merchandise chiefly used in television apparatus. It is solely used as a part of an automatic data processing machine. Therefore, under general headnote 10(ij), TSUS, the flyback transformer is classifiable under item 676.54, TSUS, as a part of an automatic data processing machine. HOLDING: The flyback transformers are classifiable under item 676.54, TSUS, as parts of automatic data processing machines. The protest should be granted in full. A copy of this decision should be attached to the Customs Form 19 and provided to the protestant as part of the notice of action on the protest. Sincerely, John Durant, Director