December 10, 2009 CBP Bulletin Notice on Classification of Certain P iezoelectric Ceramic Stacks
In the December 10, 2009 issue of the U.S. Customs and Border Protection Bulletin (Vol. 43, No. 50), CBP published a notice proposing to revoke one ruling and a treatment as follows:
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Proposed revocation of rulings; proposed revocation of treatment. CBP is proposing to revoke one ruling on the classification of certain piezoelectric ceramic stacks. Additionally, CBP proposes that this notice covers any rulings on this merchandise that may exist but have not been specifically identified. CBP is also proposing to revoke any treatment it has previously accorded to substantially identical transactions.
CBP states that any party who has received an interpretive ruling or decision on the merchandise that is subject to the proposed revocations, or any party involved with a substantially identical transaction, should advise CBP by January 11, 2010, the date that written comments on the proposed ruling are due. Furthermore, CBP states that an importer's failure to advise CBP of such rulings, decisions, or substantially identical transactions may raise issues of reasonable care on the part of the importer or its agent for importations subsequent to the effective date of the final decision in this notice.
Piezoelectric ceramic stack. The sample is described as a ceramic piezoelectric stack. A laboratory analysis performed by CBP confirms that the instant article consists of three (3) octagonal pieces of a grey material that differ in length. The pieces have adjacent faces of unequal height but alternate faces of essentially equal height. The two smaller faces appear to be partially metallic. The sample has a lamellar structure with alternating layers made of two different materials. One layer is a lead zirconate titanate ceramic. Lead zirconate titanate ceramic (also called PZT) is a well-known material used in piezoelectric devices. The other layer is PZT mixed with a large amount of silver (Ag). The silver acts as the internal electrodes of a multilayer (laminated) piezoelectric device. The sample also has external electrodes made from silver on two opposing faces to which wires may be attached. After importation, the stack is encapsulated in resin and a lead wire is attached. The piezoelectric stack is used in fuel injection systems for diesel engines. When an electric current is applied to the ceramic stack, the stress causes a slight displacement or shape change of the stack. In this case, the displacement applies pressure on a small push pin, which in turn opens the injector to inject fuel for combustion in a diesel engine.
CBP is proposing to issue HQ H025781 in order to revoke NY N021072 and reclassify the piezoelectric ceramic stack under HTS 8541.60.00 as "mounted piezoelectric crystals," rather than under HTS 6909.19.5095 as "ceramic wares for laboratory, chemical or other technical usesother."
CBP proposes this change as a correction based on the Explanatory Notes (ENs), laboratory analysis, and prior rulings.
EN 85.41 (D) states:
"Piezoelectric crystals are generally in the form of plates, bars, discs, rings, etc., and must, at least, be equipped with electrodes or electric connections. They may be coated with graphite, varnish, etc., or arranged on supports and they are often inside an envelope (e.g., metal box, glass bulb)."
The laboratory analysis performed by CBP confirms that the instant article primarily consists of lead zirconate titanate ceramic plates stacked together and equipped with silver electrodes. The piezoelectric stack at issue conforms to the technical definition of a mounted piezoelectric crystal as well as the description provided for in EN 85.41
Further, prior CBP decisions (see bulletin for ruling numbers) held that electrodes or electric connections attached to the surface of a crystal were sufficient to deem the crystals "mounted."
Therefore, CBP now proposes that pursuant to GRI 1, the instant piezoelectric stack is classifiable under subheading 8541.60.00 as a "mounted piezoelectric crystal."
Proposed: 8541.60.00, duty-free; Current: 6909.19.5095, 4%
December 10, 2009 CBP Bulletin (Vol. 43, No. 50) available athttp://www.cbp.gov/xp/cgov/trade/legal/bulletins_decisions/bulletins_2009/