Modification of PC 848447; Flyback Transformers

HQ 954652 July 26, 1993 CLA-2 CO:R:C:M 954652 LTO CATEGORY: Classification TARIFF NO.: 8504.31.40 Mr. Alan Gaudio Commodore Business Machines 1200 Wilson Drive West Chester, Pennsylvania RE: Modification of PC 848447; Flyback Transformers Dear Mr. Gaudio: This is in reference to a Pre-entry classification ruling issued to you on January 18, 1990 (PC 848447). This is a reconsideration of that ruling. FACTS: In PC 848447, you were advised of the tariff classification of flyback transformers under the Harmonized Tariff Schedule of the United States (HTSUS). The flyback transformers were held to be classifiable under subheading 8529.90.35, HTSUS, which provides for other parts of television apparatus. ISSUE: Whether the flyback transformers are classifiable as other parts of television apparatus under subheading 8529.90.35, HTSUS. LAW AND ANALYSIS: The General Rules of Interpretation (GRI's) to the HTSUS govern the classification of goods in the tariff schedule. GRI 1 states in pertinent part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes . . . ." - 2 - The headings at issue are as follows: 8504 Electrical transformers, static converters (for example, rectifiers) and inductors; parts thereof * * * * * * * * * * * * * 8529 Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528 Note 2 to section XVI governs the classification of parts under chapters 84 and 85. Note 2(a) states that "[p]arts which are goods included in any of the headings of chapters 84 and 85 (other than headings 8485 and 8548) are in all cases to be classified in their respective headings [emphasis added]." Thus, even if the flyback transformers are solely or principally used with television apparatus, they are not classifiable as parts if they are "goods included" in a chapter 84 or 85 heading. Flyback transformers perform two separate and distinct functions--they act as rectifiers and as transformers. They supply the direct current (DC) necessary to operate the CRT and the alternating current (AC) to the yoke, so that the electronic gun will scan the face of the CRT. Note 3 to section XVI states that "machines adapted for the purpose of performing two or more complementary or alternative functions are to be classified as if consisting only of that component or as being that machine which performs the principal function [emphasis added]." It is our opinion that the transformer, which supplies the power to the rectifier, is the component of the flyback transformer that performs the article's principal function. Thus, the flyback transformers are classified as if consisting only of the transformer. The transformer, and therefore the articles in question, assuming they are rated, are classifiable as other transformers having a power handling capacity less than 1 kVA under subheading 8504.31.40, HTSUS. HOLDING: The flyback transformers are classifiable under subheading 8504.31.40, HTSUS. Accordingly, it is necessary to modify the portion of PC 848447 that concerned the classification of the flyback transformers pursuant to section 177.9(d) of the Customs Regulations [19 CFR 177.9(d)]. This notice to you should be considered a modification of PC 848447, dated January 18, 1990, - 3 - under 19 CFR 177.9(d). It is not to be applied retroactively to PC 848447 (19 CFR 177.9(d)(2)) and will not, therefore, affect past transactions for the importation of the merchandise under that ruling. However, for the purposes of future transactions involving merchandise of this type, PC 848447 will not be valid precedent. We recognize that pending transactions may be adversely affected by this modification, in that current contracts for importations arriving at a port subsequent to this decision will be classified pursuant to it. If such a situation arises, you may, at your discretion, notify this office and apply for relief from the binding effects of this decision as may be warranted by the circumstances. Sincerely, John Durant, Director Commercial Rulings Division