HQ 952867: Inductors; EN 85.04; NY 876817 revoked

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

 
 

                            HQ 952867

                        February 3, 1993
                                                               


CLA-2 CO:R:C:M  952867 LTO

CATEGORY:  Classification

TARIFF NO.:  8504.50.00

Mr. Richard G. Seley
Rudolph Miles & Sons
4950 Gateway East 
P.O. Box 11057
El Paso, Texas 79942

RE:   Inductors; EN 85.04; NY 876817 revoked

Dear Mr. Seley:

     This is in response to your letter of October 12, 1992,
requesting the classification of inductors under the Harmonized
Tariff Schedule of the United States (HTSUS).  You have asked
this office to reconsider NY 876817, dated August 11, 1992.

FACTS:

     The articles in question are several types of inductors. 
They are made from a Ferrite core and a piece of number 26 AWG
(American Wire Gauge) magnet wire wound around the core to form
anywhere from 6 to 15 turns depending upon the amount of
inductance required.  The inductors are used in an alternating
current (AC) circuit to inhibit the flow of the AC.  You state
that their principal uses are as filters in power supplies and as
the inductive element of tuned circuits in CATV (Community
Antenna Television).

     In NY 876817, these inductors were held to be classifiable
under subheading 8504.40.00, HTSUS, which provides for static
converters.

ISSUE:

     Whether the inductors in question are classifiable as static
converters under subheading 8504.40.00, HTSUS.

LAW AND ANALYSIS:

     The General Rules of Interpretation (GRI's) to the HTSUS  - 2 -

govern the classification of goods in the tariff schedule.  GRI 1
states in pertinent part that "for legal purposes, classification
shall be determined according to the terms of the headings and
any relative section or chapter notes . . . ."

     The Harmonized Commodity Description and Coding System
Explanatory Notes (EN) constitute the Customs Co-operation
Council's official interpretation of the Harmonized System. 
While not legally binding, the ENs provide a commentary on the
scope of each heading of the Harmonized System, and are generally
indicative of the proper interpretation of these headings.

     EN 85.04, pg. 1338, states that static converters are used
to convert electrical energy in order to adapt it for further
use.  They incorporate converting elements of different types,
and may also incorporate various auxiliary devices (e.g.,
transformers, induction coils, resistors, command regulators,
etc.).  Their operation is based on the principle that the
converting elements act alternately as conductors and non-
conductors.  The articles in question are not used to convert
electrical energy.  Therefore, they are not classifiable as
static converters under subheading 8504.40.00, HTSUS.

     EN 85.04, pg. 1339, states that inductors "consist
essentially of a single coil of wire which, inserted in an AC
current, limits or prevents by its self-induction the flow of the
AC."  The articles in question consist of a single coil of wire,
which, when inserted in an AC circuit, inhibit the flow of the
AC.  Therefore, they are classifiable as inductors under
subheading 8504.50.00, HTSUS, and NY 876817 must be revoked.

HOLDING:

     The inductors are classifiable under subheading 8504.50.00,
HTSUS, which provides for "[e]lectrical transformers, static
converters (for example, rectifiers) and inductors . . . [o]ther
inductors."  Accordingly, NY 876817, dated August 11, 1992, is
hereby revoked.

                              Sincerely,




                              John Durant, Director