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HQ 965099




October 30, 2001

CLA-2 RR:CR:GC 965099 GOB

CATEGORY: CLASSIFICATION

TARIFF NO.: 8543.89.96

Roslyn Rice
Import/Export Manager
Sharp Microelectronics of the Americas
5700 N.W. Pacific Rim Blvd.
M/S 20
Camas, WA 98607

RE: Reconsideration of NY G89661; Infrared Detecting Unit

Dear Ms. Rice:

This is in reply to your letter of June 27, 2001, in which you request reconsideration of New York Ruling (“NY”) G89661 dated May 3, 2001, issued by Customs National Commodity Specialist Division to Sharp Microelectronics of the Americas.

FACTS:

NY G89661 concerned the classification, under the Harmonized Tariff Schedule of the United States (“HTSUS”), of infrared detecting units, which were described as follows in the ruling:

. . . the infrared detecting units, identified as series GP1UD26XK, GP1UD27XK, GP1UD28XK, and GP1UD28YK, are for use in conjunction with an infrared remote control. Each unit consists of a sensor and an integrated circuit, and is used for the reception of infrared signals in audio/visual equipment.

In your letter of June 27, 2001, you describe the goods as follows:

The merchandise subject to this request is infra red (IR) detecting units, which is designed to receive IR signals and is used in audio/video equipment and a variety of home appliances. It does not transmit any IR signals.

These devices consist of a photodiode chip (silicon) and signal processing integrated circuit that are assembled on a metal frame. The entire unit is resin-sealed using a transfer mold. During the molding process a lens is created on top of the single-element photodiode, that focuses the received light. The final assembly is housed in a metal shield case. The basic function is to correctly receive light signals, which is done through the photodiode chip.

Material submitted with your request (entitled “Use of IR Detecting Units for Remote Control”) describes the function of the integrated circuit (also referred to as an internal circuit) of the infrared detecting unit in pertinent part as follows:

The basic operation of the internal circuit of the IR detecting unit for remote control will now be explained . . .

The photodiode chip receives the signal transmitted by the infrared rays . . . and performs a light-to-current conversion . . .

The signal which has been light-to-current converted by the PIN photodiode is current-to-voltage converted and voltage amplified, ready for detection and demodulation at the next stage. The initial stage amplifier functions to automatically lower the gain when strong light is incident on the PIN photodiode and the photocurrent consequently increases, and to maintain automatic gain control so that the permissible range of the circuit is not exceeded.

The IR detecting unit for remote control has functions for removing noise and extracting only the signal component after it has received the demodulated signal on the subcarrier . . . A BPF [band pass filter] matching the carrier frequency is the first stage in separating this signal component . . .

The detector integrates the BPF output, performs a comparison using the flattened waveform, and thus creates the charge/discharge timing for integration . . .

The integrator integrates the subcarrier component using detector timing, and separates the subcarrier and pulse series. The comparator provides output by comparing the integrated waveform with the fixed threshold value. [References to diagrams omitted.]

In G89661, Customs classified the infrared detecting units in subheading 8543.89.96, HTSUS, as: “Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof: . . . Other machines and apparatus: . . . Other: . . . Other: . . . Other: . . . Other.” You contend that the infrared detecting units are classified in subheading 8541.40.60, HTSUS, as: “ . . . Photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light-emitting diodes: . . . Other diodes.”

ISSUE:

What is the classification under the HTSUS of the infrared detecting units?

LAW AND ANALYSIS:

Classification under the HTSUS is made in accordance with the General Rules of Interpretation (“GRI’s”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI’s may then be applied.

The Harmonized Commodity Description and Coding System Explanatory Notes (“EN’s”) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the EN’s provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80.

The HTSUS provisions under consideration are as follows:

8541 Diodes, transistors and similar semiconductor devices; photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light-emitting diodes; mounted piezoelectric crystals; parts thereof:

8541.40 Photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light-emitting diodes:

8541.40.60 Other diodes

8543 Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof:

Other machines and apparatus:

8543.89 Other:

Other:

Other:

8543.89.96 Other.

EN 85.43 provides, in pertinent part: “This heading covers all electrical appliances and apparatus, not falling in any other heading of this Chapter, nor covered more specifically by a heading of any other Chapter of the Nomenclature, nor excluded by the operation of a Legal Note to Section XVI or to this Chapter.” [Emphasis in original.] Therefore, if an article is classified in heading 8541, HTSUS, it is not classified in heading 8543, HTSUS.

You cite EN 85.41 (B), which provides, in pertinent part:

(B) PHOTOSENSITIVE SEMICONDUCTOR DEVICES

This group comprises photosensitive semiconductor devices in which the action of visible rays, infra-red rays or ultra-violet rays causes variations in resistivity or generates an electromotive force, by the internal photoelectric effect. ...
The main types of photosensitive semiconductor devices are: ...
(2) Photovoltaic cells, which convert light directly into electrical energy without the need for an external source of current . . .

Special categories of photovoltaic cells are: . . .
(ii) Photodiodes (germanium, silicon, etc.), characterised by a variation in resistivity when light rays strike their p n junction. [All emphasis in original.]

The infrared detecting unit consists of a photodiode chip (silicon) and a signal processing integrated circuit assembled on a metal frame. As described above, the integrated circuit performs the significant functions of detecting and amplifying the signal which are not subsidiary to the function of the photodiode chip. The presence of the integrated circuit takes the infrared detecting unit beyond the terms of heading 8541, HTSUS, i.e., the infrared detecting unit performs functions which are beyond the scope of and which are not described in heading 8541. See HQ 962957 dated October 23, 2000.

Similarly, heading 8542, HTSUS, which covers electronic integrated circuits does not describe the infrared detecting unit because the photodiode chip takes it beyond the terms of that heading. EN 85.42 provides in pertinent part: “. . . the heading also excludes assemblies formed by mounting one or more discrete components on a support formed, for example, by a printed circuit and assemblies formed by adding to an electronic microcircuit either one or more other microcircuits of the same or different types or one or more other devices, such as diodes, transformers, resistors.” [Emphasis in original.]

Accordingly, we find that the infrared detecting unit is classified in heading 8543.89.96, HTSUS, as: “Electrical machines or apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof: ... Other machines and apparatus: ... Other: ... Other: ... Other: ... Other.”

HOLDING:

The infrared detecting unit is classified in heading 8543.89.96, HTSUS, as: “Electrical machines or apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof: ... Other machines and apparatus: ... Other: ... Other: ... Other: ... Other.”

EFFECT ON OTHER RULINGS:

NY G89661 is affirmed.

Sincerely,

John Durant, Director
Commercial Rulings Division

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