Ceramic Resonators; mounted piezoelectric crystals; EN 85.41; HQ 954248

HQ 957334 April 24, 1995 CLA-2 R:C:M 957334 LTO CATEGORY: Classification TARIFF NO.: 8541.60.00 Mr. Jerry Jefferson Integrity Technology Corporation 1400 Coleman Avenue Suite E15 Santa Clara, California 95050-4358 RE: Ceramic Resonators; mounted piezoelectric crystals; EN 85.41; HQ 954248 Dear Mr. Jefferson: This is in response to your letter of October 29, 1994, requesting the classification of ceramic resonators under the Harmonized Tariff Schedule of the United States (HTSUS). We regret the delay in responding. FACTS: The articles in question are "ceramic resonators" (part "CST 4.00 MGW"), which are made by Murata Electronic Ltd. of Japan. The ceramic resonators, which are piezoelectric crystals, will be assembled onto circuit boards after importation, and the circuit boards will be incorporated into controllers for garage door openers. The ceramic resonators, which have a frequency range of 2.45 to 6.30 MHz, will act as clock oscillators for the controllers. ISSUE: Whether the ceramic resonators are classifiable as mounted piezoelectric crystals under heading 8541, 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  - 2 - headings and any relative section or chapter notes . . . ." The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the Customs Co-operation Council's official interpretation of the Harmonized System. While not legally binding, and therefore not dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized System, and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). Heading 8541, HTSUS, provides for "mounted piezoelectric crystals." EN 85.41, pg. 1399, states that the mounted piezoelectric crystals of heading 8541, HTSUS, "are used in microphones, loudspeakers, ultrasonic apparatus, stabilised frequency oscillating circuits, etc. They are classified here only if mounted (emphasis in original)." The ceramic resonators are piezoelectric crystals that are used as clock oscillators for garage door controllers. They are mounted and equipped with electric connections. Thus, according to EN 85.41, the ceramic resonators are classifiable under heading 8541, HTSUS, specifically, under subheading 8541.60.00, HTSUS. See HQ 954248, dated August 10, 1993. HOLDING: The ceramic resonators are classifiable under subheading 8541.60.00, HTSUS, which provides for mounted piezoelectric crystals. The corresponding rate of duty for articles of this subheading is free. Sincerely, John Durant, Director Commercial Rulings Division