The tariff classification of an infrared (IR) light detecting module from an unspecified country

NY L87617 November 17, 2005 CLA-2-85:RR:NC:MM:109 L87617 CATEGORY: Classification TARIFF NO.: 8541.40.7080 Mr. Dennis Heck Import Compliance Manager Yamaha Corporation of America 6600 Orangethorpe Avenue P.O. Box #6600 Buena Park, CA 90622-6600 RE: The tariff classification of an infrared (IR) light detecting module from an unspecified country Dear Mr. Heck: In your letter dated October 20, 2005, you requested a tariff classification ruling. This ruling pertains to the classification of an infrared (IR) light detecting module. The IR light detecting module is a small printed circuit board mounted component, which ultimately is mounted on the front of all Yamaha receivers, CD players, and DVD players that can be controlled via IR remote controls. The remote controls transmit an IR signal using light emitting diodes. The IR signal is received by the IR light detecting module on the front of the Yamaha receivers, CD players, and DVD players. The IR light detecting module contains a phototransistor. There are no other components present within this device, other than the phototransistor. In your letter you suggested that the IR light detecting module should be classified under subheading 8541.40.9500, which provides for “Other photosensitive semiconductor devices. However, the IR light detecting module consists of a phototransistor. While phototransistors are photosensitive devices, heading 8541 specifically provides for transistors that are photosensitive devices under subheading 8541.40.70. As such, the provision that most appropriately describes the phototransistor, of the IR light detecting module, is subheading 8541.40.70. Therefore, subheading 8541.40.9500 is not applicable. The applicable subheading for the infrared (IR) light detecting module will be 8541.40.7080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Photosensitive semiconductor devices: Transistors: Other.” 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 Linda M. Hackett at 646-733-3015. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division