Classification of ceramic resonators under mounted piezo-electric crystals confirmed, with specific heading prevailing over residuary and parts entries.

Imported PZT-based ceramic resonators fitted with electrodes and terminals were classified under tariff item 85416000 as mounted piezo-electric crystals. Applying the General Rules for Interpretation and the Section and Chapter Notes, the ruling treated Chapter 85 as the correct classification because the goods specifically answered the description in heading 8541. Heading 8543 was found inapplicable since a more specific heading already covered the goods, heading 8548 could not be used as a residuary entry, and the articles were not identifiable as machine-specific parts for classification under the washing machine parts heading.

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Issues: Whether the imported ceramic resonator is classifiable under tariff item 85416000 as mounted piezo-electric crystals, and not under tariff item 8543, tariff item 8548, or as parts of a washing machine under tariff item 845090.

Analysis: The goods were found to be a PZT-based ceramic resonator fitted with electrodes and terminals, designed as a surface-mount electronic component for generating stable clock signals by piezoelectric resonance. On the statutory scheme, classification is governed by the terms of the headings, section notes, chapter notes, and the General Rules for Interpretation, with specific headings prevailing over residuary headings. Note 2(a) to Section XVI required classification in Chapter 85 because the goods answered the description of mounted piezo-electric crystals in heading 8541. The goods were not identifiable as a machine-specific part so as to fall under parts classification, and heading 8543 was inapplicable because the goods were already specifically covered elsewhere in Chapter 85. Heading 8548, being residuary, could not be invoked once a specific heading covered the goods.

Conclusion: The ceramic resonator was held classifiable under tariff item 85416000 as mounted piezo-electric crystals, in favour of the assessee.

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