HQ 950061
OCTOBER 22 1991
CLA-2:CO:R:C:M 950061 JAS
David L. Mohn
International Electronic Products
Corporation of America
6-8 North Williams St.
Whitehall, N.Y. 12887
RE: Piezoelectric Buzzer Element; Audio Sound Transducer
Element; Electrical Sound Signaling Equipment; Parts
Dear Mr. Mohn:
In your letter of July 15, 1991, you inquire as to the
tariff classification of electrical buzzer elements from China.
A sample was submitted. Our ruling follows.
FACTS:
The sample buzzer element, designated part AB-27T-4.0A, is a
flat ceramic wafer mounted on a brass or stainless steel base.
The element measures 1 inch in diameter. Operating on the
piezoelectric principal, buzzer elements represented by the
sample transduce an electric signal into a mechanical audio
signal in the 0.85 to 16.5 kilohertz range. They require no
post-importation processing and are simply snapped into a plastic
housing in the device with which used. Depending on the
electricals of the parent device, these buzzer elements can emit
a variety of continuous or intermittent audio signals such as
buzzing, chiming, beeping, etc. Literature indicates these
elements have a variety of applications, to include automotive
warning indicators, burglar alarms and smoke detectors,
calculators, door bells, electronic watches and clocks, pagers,
timers, and games.
ISSUE:
Whether a principal use for these buzzer elements can be
established.
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LAW AND ANALYSIS:
Merchandise is classifiable under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) in accordance
with the General Rules of Interpretation (GRIs). GRI 1 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, and provided the headings or notes do not
require otherwise, according to GRIs 2 through 6. Additional
U.S. Rule of Interpretation 1(c), HTSUSA, states in part that a
provision for parts of an article covers products solely or
principally used as a part of such article.
Heading 8512 covers electrical apparatus, appliances, and
parts thereof specialized for use on bicycles, motorcycles and
other motor vehicles for lighting or signaling purposes. The
rate of duty is 2.7 percent ad valorem. Horns, sirens and other
electrical sound signaling appliances and their parts are among
the articles included. Heading 8531 covers electrical apparatus
and parts thereof other than those of heading 8512 used for
signaling purposes, whether using sound or visual indication for
the transmission of the signal. The rate of duty is also 2.7
percent ad valorem. Electric bells, buzzers, chimes, horns,
sirens, indicator panels, burglar and fire alarms, and their
parts are among the articles included. Classification of the
buzzer elements as parts in either of these headings, or in any
other heading found to apply, will depend on their principal use.
In this case, no evidence of principal use has been submitted.
HOLDING:
Buzzer elements for which no principal use can be
established will be classifiable as electrical parts of machinery
or apparatus, not specified or included elsewhere in [chapter
85], in subheading 8548.00.0000, HTSUSA. This provision 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 a specifically electrical
element or elements. The rate of duty under this provision is
3.9 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division