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HQ 951572


May 20, 1992

CLA-2 CO:R:C:M 951572 CMS

CATEGORY: CLASSIFICATION

TARIFF NO.: 8541.40.95

Mr. Lawrence R. McPhee
Electro-Optical Division
Kollmorgen Corporation
347 King Street
Northampton, MA 01060-2390

RE: Mercury Cadmium Telluride Photosensitive Semiconductor Devices; Detector; Infrared; Radar; Optical Instruments And Appliances; 9013.80.60

Dear Mr. McPhee:

This is in response to your request dated February 12, 1992, for a classification ruling on certain semiconductor "detectors" under the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

The merchandise consists of photosensitive semiconductor "detectors" for certain forward looking radar (FLIR) systems. The detectors are composed of eight mercury cadmium telluride photosensitive semiconductor elements which have been etched onto a wafer which is mounted in a dewar. The dewar is metal with a glass window to allow infrared light to pass to the semiconductor elements. Each of the eight elements has three leads which pass through the dewar to a pin connector. Current is passed to each element through one of their leads. The second lead acts as a ground. A signal representing the resistance level of each semiconductor element as infrared light hits the element is passed through the third lead.

ISSUE:

Is the merchandise classified as photosensitive semiconductor devices in Heading 8541, Harmonized Tariff Schedule of the United States (HTSUS), or as other optical appliances and instruments in Heading 9013, HTSUS?

LAW AND ANALYSIS:

The HTSUS provides that the classification of articles is governed by the General Rules of Interpretation (GRI's). GRI 1 states in pertinent part that "...classification shall be determined according to the terms of the headings and any relative section or chapter notes...".

Heading 8541 in part describes "photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels".

The Harmonized Commodity Description and Coding System Explanatory Notes to Heading 8541, p. 1398, provide that Heading 8541 covers "...photosensitive semiconductor devices in which the action of...infra-red...rays causes variations in resistivity...". The Explanatory Notes state that these devices include:

Photoconductive cells (light dependent resistors), usually consisting of two electrodes between which is a semiconductor substance (cadmium sulfide, lead sulfide, etc.) whose electrical resistance varies with the intensity of illumination falling on the cell.

These cells are used...for counting moving objects, for automatic precision measuring devices..., etc.

The Explanatory Notes, p. 1399, provide that some photosensitive semiconductor devices differ from other semiconductor devices when packaged, because the photosensitive devices have a housing "which is partly transparent to permit the passage of light". The Explanatory Notes, p. 1399, also provide that "[p]hotosensitive semiconductor devices fall in this heading whether presented mounted (i.e., with their terminals or leads), packaged or unmounted".

The "detectors" are mounted and packaged photosensitive semiconductor devices. The merchandise is classified as "photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels;...Photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels;...Other:...Other", in subheading 8541.40.95, HTSUS.

HOLDING:

The merchandise is classified as "photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels;...Photosensitive
semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels;...Other:... Other", in subheading 8541.40.95, HTSUS, currently subject to a Column 1 rate of duty of 4.2% ad valorem.

Sincerely,


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