8540.71 - Magnetrons:

This HTS category, 8540.71, specifically covers magnetrons. Magnetrons are a type of microwave vacuum tube that generates high-frequency electromagnetic waves, commonly used in applications such as radar systems and microwave ovens. The classification focuses on magnetrons as distinct components, differentiating them from other types of microwave tubes covered under broader headings.

Within the scope of heading 8540, which deals with thermionic, cold cathode, or photocathode tubes, this subheading isolates magnetrons due to their specific construction and function. It is important to distinguish these from "other" microwave tubes or grid-controlled tubes that are classified elsewhere. The primary function of generating and amplifying microwave radiation is the key defining characteristic.

This subheading is further divided to reflect specific end-use applications. The subcategories 8540.71.20.00 and 8540.71.40.00 provide for magnetrons that are either modified for use as parts of microwave ovens or for all other applications, respectively. This distinction is crucial for accurate tariff application based on the intended purpose or modification of the magnetron.