United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1998 NY Rulings > NY C82665 - NY C82732 > NY C82723

Previous Ruling Next Ruling
NY C82723




January 14, 1998

CLA-2-85:RR:NC:MM:109 C82723

CATEGORY: CLASSIFICATION

TARIFF NO.: 8541.40.8000

Ms. Maggie Smith
Coppersmith Inc.
1599 Grandview Dr.
So. San Francisco, CA 94080

RE: The tariff classification of the "NAIS" brand Photo MOS (semi-conductor device) and the "NAIS" brand Solid State Relay (semi-conductor device) from Japan

Dear Ms. Smith:

In your letter dated December 12, 1997, you requested a tariff classification ruling on behalf of Aromat (Member of the Matsushita Group), New Providence, New Jersey.

The merchandise is described as the "NAIS" brand Photo MOS (semi-conductor device) and the "NAIS" brand Solid State Relay (SSR semi-conductor device). Product information and samples were submitted. These devices contain a GaAs light emitting diode (LED) as an emitter, and a photo diode array as a detector. These devices function as photocouples or photorelays. The McGraw-Hill Multimedia Encyclopedia of Science and Technology (1995) says:

"An optical isolator for electrical systems is a very small four-terminal electronic circuit element that includes in an integral package a light emitter, a light detector, and, in some devices, solid-state electronic circuits...The device is also known as an optoisolator, optical-coupled isolator, and optocoupler...This configuration of components can perform as a solid-state electronic transformer or relay, since an electronic input signal causes an electronic output signal without any electrical connection between the input and the output terminals."

Explanatory Note 85.41(B), indicates that photosensitive semiconductor devices are those in which light rays "...causes variations in resistivity or generates an electromotive force..." It includes photocouples and photorelays under this category.

The applicable subheading for the "NAIS" brand Photo MOS (semi-conductor device) and the "NAIS" brand Solid State Relay (semi-conductor device) will be 8541.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for "[p]otosensitive semiconductor devices...[o]ther: [o]ptical coupled isolators." The rate of duty will be free.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Eileen S. Kaplan at 212-466-5673.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: