CLA-2-85:OT:RR:NC:N1:109
Mr. Ram J. Arvikar
Vice President Quality & Corp. Compliance
Vectron International
267 Lowell Road
Hudson, NH 03051
RE: The tariff classification of crystal clock oscillators (hybrid integrated circuits) from Japan
Dear Mr. Arvikar:
The purpose of this ruling is to add additional descriptive information regarding the merchandise classified within New York Ruling N022625, which was issued to you. New York Ruling N022625 dealt with the classification of a crystal clock oscillator. After reviewing the product literature for that ruling and discussing it with you, it was realized that, while the classification of the item was correct, the ruling did not provide a full description of the merchandise. As a result, this letter will serve as a correction to New York Ruling N022625 to reflect the full description. The classification remains unchanged. A complete corrected ruling follows.
In your letter dated January 30, 2008 you requested a tariff classification ruling.
The merchandise subject to this ruling request is identified within your letter as crystal clock oscillators. These oscillators control frequency output (as a timing or frequency control device) and provide timing and clock circuit functions. They are used for providing a frequency source at a desired frequency and used for data and signal processing in a variety of applications in telecommunications.
This item is in a metal package wherein an internal ceramic substrate, made using thin or thick film technology, is used as an insulating substrate on which active and passive electronic devices and a quartz crystal are assembled using solder. The entire assembly is hermetically sealed. As such, based on the method of manufacture, this item meets the definition of a hybrid integrated circuit as described in Explanatory Note (EN) 85.42 (II) which states:
“These are microcircuits built up on an insulating substrate on which a thin or thick film circuit has been formed.”
Since the manufacturing process for crystal clock oscillators begin with the creation of an insulating substrate, which was created through thin or thick film technology, with active and passive discrete components assembled thereon, mounted by soldering, to the insulating substrate, it is a hybrid integrated circuit as described by EN 85.42 (II).
The applicable subheading for the crystal clock oscillators (hybrid integrated circuits) will be 8542.31.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Electronic integrated circuits: processors and controllers, whether or not combined with memories, converters, logic circuits, amplifiers, clock and timing circuits or other circuits." The rate of duty will be free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Linda M. Hackett at (646) 733-3015.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division