CLA-2 CO:R:C:M 950673 KCC
Mr. Chuck Pyatte
Radix Group International
2345 South Lynhurst
Suite 605
Indianapolis, Indiana 46241
RE: Hybrid circuit lighting unit; integrated circuit; resistors;
light-emitting diode; GRI 1; EN 85.48
Dear Mr. Pyatte:
This is in reference to your letter dated November 11, 1990,
to Customs in Cleveland, Ohio, on behalf of Buztronics, Inc.,
requesting the tariff classification of a hybrid circuit lighting
unit from Hong Kong under the Harmonized Tariff Schedule of the
United States (HTSUS). Your letter and subsequent correspondence
were forwarded to this office for a response.
FACTS:
The article under consideration is a hybrid circuit lighting
unit, the electronic component of a novelty button. The hybrid
circuit lighting unit consists of a wirebond semiconductor
integrated circuit combined with two resistors and a light-
emitting diode (LED). The circuit is designed to flash the LED
contained in a novelty button. However, the circuit could be
used for the same application in any area requiring the LED to
flash.
ISSUE:
What is the proper tariff classification of the hybrid
circuit lighting unit under the HTSUS?
LAW AND ANALYSIS:
The classification of merchandise under the HTSUS is
governed by the General Rules of Interpretation (GRI's). GRI 1,
HTSUS, states in part that "for legal purposes, classification
shall be determined according to the terms of the headings and
any relative section or chapter notes...."
Subheading 8548.00.00, HTSUS, provides for "Electrical
parts of machinery or apparatus, not specified or included
elsewhere in this chapter." Explanatory Note (EN) 85.48 of the
Harmonized Commodity Description and Coding System (HCDCS) states
that "[t]his heading includes all electrical parts of machinery
or apparatus, other than:
(a) Those suitable for use solely or principally with a
particular machine or appliance.
and (b) Parts covered by an earlier heading of this Chapter or
which are excluded by Note 1 to Section XVI.
This heading therefore covers articles which are identifiable as
electrical parts of machinery or apparatus but not as parts of a
particular machine or apparatus, and which incorporate electrical
connections, insulated sections, coils, contacts or other
specifically electrical elements." HCDCS, Vol. 4, p. 1408. The
Explanatory Notes, although not dispositive, are to be looked to
for interpretation of the HTSUS. 54 Fed. Reg. 35127, 35128 (Aug.
24, 1988).
The hybrid circuit lighting unit meets the terms of
subheading 8548.00.00, HTSUS. The hybrid circuit lighting unit
is not suitable for use solely or principally with a particular
machine or appliance as it could be used in any area which
requires an LED to flash. Additionally, it is not a part
provided for in an earlier Chapter 85 heading nor is it excluded
by Note 1 to Section XVI. The hybrid circuit lighting unit is
identifiable as an electrical part. The integrated circuit and
resistors of the hybrid circuit lighting unit generate an
electrical current which the LED turns into an "on and off"
flash. The hybrid circuit lighting unit is classified under
subheading 8548.00.00, HTSUS.
HOLDING:
The hybrid circuit lighting unit is properly classified
under subheading 8548.00.00, HTSUS, as "Electrical parts of
machinery or apparatus, not specified or included elsewhere in
this chapter." This tariff provision is dutiable at the rate of
3.9 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division