CLA-2 CO:R:C:M 953012 MBR
Ms. Linda Campanian
Milne & Craighead
200 International Boulevard
P.O. Box 2
Sweetgrass, MT 59484
RE: Canterra Electronics International, Inc.; Fluorescent Lamp
Ballast; Electrical Static Converter; Alternating Current
Converter
Dear Ms. Campanian:
This is in reply to your letter of October 2, 1992, requesting
classification of the Canterra Electronics International
"fluorescent lamp ballast," under the Harmonized Tariff Schedule
of the United States (HTSUS).
FACTS:
The submitted literature states that the instant merchandise
is the most recent technological advancement in ballast design
which replaces the core and coil type of ballast (transformer) with
solid state electronic circuitry.
The principal of operation of this merchandise is as follows:
The solid state ballast receives low frequency alternating current
(AC) line voltage and converts it into a direct current (DC)
voltage. The DC voltage is then converted back into a high
frequency AC of approximately 25 kHz. This high frequency power
raises the efficiency of the phosphor coating of the lamp.
Therefore, fewer watts are needed to produce the same amount of
light. Additionally, the ballast operates at a much higher power
conversion efficiency, resulting in less heat than standard coil
and core ballasts.
The ballast components are as follows: 1 plastic cover, 1
sheet metal base, 1 printed circuit board, 34 capacitors 37
resistors, 24 diodes, 8 transistors, 5 inductors, 3 integrated
circuits, 2 connectors, and 1 fuse.
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ISSUE:
What is the classification of a solid state fluorescent lamp
ballast, under the Harmonized Tariff Schedule of the United States
(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:
...classification shall be determined according to the terms
of the headings and any relative section or chapter notes...
Subheading 8504.10.00, HTSUS, provides for: "[e]lectrical
transformers, static converters (for example, rectifiers) and
inductors: [b]allasts for discharge lamps or tubes." The
Harmonized Commodity Description and Coding System Explanatory
Notes (ENs) to the HTSUS, page 1337, regarding electrical
transformers, state in pertinent part:
(I) ELECTRICAL TRANSFORMERS
Electrical transformers are apparatus which, without having
any moving parts, transform, by means of induction and using
a preset or adjustable system, an alternating current into
another alternating current of different voltage, impedance,
etc. These usually consist of two or more coils of insulated
wire wound on laminated iron cores...
However, the instant solid state ballasts do not operate
solely on the principal of coils, which is indicative of
transformers. Whereas, the ENs, page 1338, also under heading
8504, HTSUS, state that "Electrical Static Converters" provide for
"Alternating current converters and cycle converters by which
alternating current (single or polyphase) is converted to a
different frequency or voltage." The instant ballasts do meet this
description. Therefore, they are classifiable in heading 8504,
HTSUS.
The court in NEC America, Inc. v. United States, 8 CIT 184,
186 (1984), stated "[i]t must also be remembered that the tariff
statutes were enacted 'not only for the present but also for the
future, thereby embracing articles produced by technologies which
may not have been employed or known to commerce at the time of the
enactment * * *.'" citing Corporacion Sublistatica, S.A. v. United
States, 1 CIT 120, 126, 511 F.Supp. 805, 809 (1981); See also
Davis Turner & Co. v. United States, 45 CCPA 39, 41, C.A.D. 669
(1957). See Simmon Omega, Inc. v. United States, 83 Cust. Ct. 14,
C.D. 4815 (1979), and Trans-Atlantic Co. v. United States, 471 F.
2d 1397, 60 CCPA 100, C.A.D. 1088 (1973), in which the courts have
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held that technological advancements and "improvement in the design
of an article does not militate against its continuing to be a form
of the named articles."
Therefore, although the instant ballasts utilize solid state
technology, it is Customs position that they still fall within the
scope of heading 8504, HTSUS, which provides for electrical static
converters, and represent a technological advancement in lamp
ballasts.
HOLDING:
The Canterra Electronics International solid state fluorescent
lamp ballast is classifiable in subheading 8504.10.00, HTSUS, which
provides for: "[e]lectrical transformers, static converters (for
example, rectifiers) and inductors: [b]allasts for discharge lamps
or tubes."
Sincerely,
John Durant, Director