CLA-2 CO:R:C:M 089169 CMS
District Director Of Customs
111 West Huron St.
Buffalo, NY 14202
RE: Application For Further Review Of Protest No. 0901-1-700080,
Dated January 17, 1991; Inductuners; Inductors;
Self-Impedance; Alternating Current Circuit; AC;
Radiobroadcast Receiver; Parts
Dear District Director:
This protest was filed against your liquidation dated
October 19, 1990, in which certain inductuners were classified in
The merchandise is described by the importer as inductuners.
The inductuners consist of a spiral inductance coil inserted in a
metal housing or frame. The inductuners are parts of RF tuners
and impede alternating current (AC) by self-induction. The
merchandise is imported in double section and quad section
Is the merchandise classified in Heading 8504 as inductors,
or in Heading 8529 as parts suitable for use solely or
principally with the apparatus of Headings 8525 to 8528?
LAW AND ANALYSIS:
The Harmonized Tariff Schedule of the United States
Annotated (HTSUSA) provides that the classification of articles
is governed by the General Rules of Interpretation (GRI's). GRI
1 states in pertinent part that "...classification shall be
determined according to the terms of the headings and any
relative section or chapter notes...".
Heading 8504 in pertinent part describes inductors. Heading
8529 describes parts suitable for use solely or principally with
the apparatus of Headings 8525 to 8528.
Headings 8504 and 8529 are Section XVI headings. Section
XVI Note 2 provides in pertinent part that parts which are goods
included in the headings of Chapters 84 and 85 are to be
classified in their respective headings, and that only other
parts are to be classified in "parts" provisions.
Pursuant to Section XVI Note 2, if the merchandise is
described by Heading 8504 as inductors, it is classified in
Heading 8504 and not as parts in Heading 8529.
Based on the product information available at the time the
merchandise was entered, it was believed that the products were
complete tuners which would not be described by Heading 8504.
However, additional information has been subsequently provided
which confirms that the inductuners are inductors described by
Heading 8504 and the Explanatory Notes to Heading 8504.
The merchandise is classified as inductors in 8504.50.00,
The merchandise is classified as inductors, in 8504.50.00,
HTSUSA. The protest should be granted. A copy of this decision
should be attached to the Form 19 Notice of Action.
John Durant, Director
Commercial Rulings Division