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HQ 955872


March 17, 1994

CLA-2 CO:R:C:M 955872 MBR

CATEGORY: CLASSIFICATION

TARIFF NO.: 8541.40.95

Ms. Deborah A. Gross
Manager, Customs Department
North American Philips Corporation
100 East 42nd Street
New York, NY 10017-5699

RE: FT8 and FT800N Solid State Image Sensors; Photosensitive Semiconductor Devices; Parts of Medical Diagnostic and Surgical Instruments; Charge Coupled Device; CCD; HQ 952164; HQ 089940; HQ 088336; HQ 088025; HQ 086847; HQ 086848; HQ 082266; HQ 082289; HQ 081819

Dear Ms. Gross:

This is in reply to your letter of October 12, 1993, to the Area Director of Customs, New York Seaport, regarding the classification of the "FT8 and FT800N Solid State Image Sensors," under the Harmonized Tariff Schedules of the United States (HTSUS). Your letter was forwarded to this office for reply.

FACTS:

The merchandise consists of solid state image sensors, designated as model numbers FT8 and FT800N. Image sensors where originally developed for television cameras as charge coupled devices ("CCDs"). However, the instant CCDs are not principally used for television cameras. You state that model FT8 is used for diverse applications such as industrial imaging, security and surveillance systems. Whereas, model FT800N is principally used for medical imaging for diagnostic and surgical applications. Neither model is used for X-ray applications.

CCD's are semiconductors which contain a grid of numerous photosensitive cells, or pixels. As the image-forming light of an object is focused onto the grid, each pixel receives a certain quantity of light which is translated into an electrical charge. The result is a pattern of electrical charges which represents an image. The electrical charges are subsequently processed into magnetic analog signals for processing and display. The images can then be viewed on a television screen, video monitor, or hard copies can be made with an electronic printer.

ISSUE:

What is the classification of the "FT8 and FT800N Solid State Image Sensors," under the Harmonized Tariff Schedule of the United States (HTSUS)?

LAW AND ANALYSIS:

The instant merchandise is prima facie classifiable under the following subheadings:

8541.40.95 Diodes, transistors and similar semiconductor devices; photosensitive semiconductor devices...: Photosensitive semiconductor devices...: Other: Other. (Free rate of duty)

8529.90.79 Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528: Other: Other parts of articles of headings 8525 and 8527, ...: Of television apparatus: For television cameras. (4.2% ad valorem)

9018.90.20 Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus...: Other instruments and appliances and parts and accessories thereof: Optical instruments and appliances and parts and accessories thereof: Other. (10% ad valorem)

The Additional U.S. Rules of Interpretation state, in pertinent part, as follows:

1. In the absence of special language or context which otherwise requires--

(c) a provision for parts of an article covers products solely or principally used as a part of such articles but a provision for "parts" or "parts and accessories" shall not prevail over a specific provision for such part or accessory.

Therefore, if the instant merchandise is classifiable in subheading 8541.40.95, HTSUS, which is an eo nomine provision, which is more specific than "parts" provisions, then the merchandise is properly classifiable in subheading 8541.40.95, HTSUS.

There can be no disagreement that the instant solid state image sensors are photosensitive semiconductors, and as such, are classifiable in subheading 8541.40.95, HTSUS.

Model FT800N image sensor is principally used as a part of medical diagnostic and surgical instruments. The Section XVI Legal Notes (which include heading 8541, HTSUS) state, in pertinent part, as follows:

1. This section does not cover:

(m) Articles of chapter 90

However, Legal Note 2(a) to chapter 90 states, in pertinent part, that "parts and accessories" of chapter 90, which are classifiable in a heading of chapter 84, 85 or 91, are to be classified in their respective heading. Therefore, since model FT800N is properly classifiable in a heading of chapter 85 (8541, HTSUS), it is not classifiable in chapter 90 pursuant to chapter 90, Legal Note 2(a).

The model FT8 image sensor appears to have no specific principal use described in any other chapter. Therefore, it is specifically classifiable in subheading 8541.40.95, which is the eo nomine provision which provides for photosensitive semiconductor devices.

For the classification of various devices incorporating CCDs, which were classified pursuant to their principal function, see the following decisions: HQ 952164, dated September 1, 1992, HQ 089940, dated November 6, 1991, HQ 088336, dated August 20, 1991, HQ 088025, dated January 17, 1991, HQ 086847, dated April 20, 1990, HQ 086848, dated April 20, 1990, HQ 082266, dated April 3, 1990, HQ 082289, dated December 8, 1989, and HQ 081819, dated July 7, 1989.

HOLDING:

The North American Philips Corporation model FT8 and model FT800N solid state image sensor charge coupled devices, are classifiable in subheading 8541.40.95, HTSUS, which provides for: "[d]iodes, transistors and similar semiconductor devices; photosensitive semiconductor devices...: [p]hotosensitive semiconductor devices...: [o]ther: [o]ther. The rate of duty is Free.

Sincerely,

John Durant, Director

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