The tariff classification of a Control Integrated Power System (CIPOS™) from Germany

N024590 March 21, 2008 CLA-2-85:OT:RR:E:NC:N1:109 CATEGORY: Classification TARIFF NO.: 8504.40.9580 Mr. William R. Fitzsimmons Import/Export Compliance Administrator Infineon Technologies Industrial Power, Inc. 1050 Highway 22 Lebanon, NJ 08833 RE: The tariff classification of a Control Integrated Power System (CIPOS™) from Germany Dear Mr. Fitzsimmons: In your letter dated March 12, 2008 you requested a tariff classification ruling. The merchandise subject to this ruling is a Control Integrated Power System (CIPOS™). The CIPOS is a power module that is identified within the descriptive literature as Model # IKCS12F60AA. The CIPOS module is a fully-molded intelligent Insulated Gated Bi-Polar Transistor (IGBT) power module that contains power semiconductors called IGBTs and free-wheel diodes in an inverter configuration, plus a driver integrated circuit (IC) to turn the IGBTs/diodes on and off to control variable speed 3-phase motors in various applications. It is used in the power stage of home appliances from 400 watts to 1,000 watts, such as washing machines, refrigerators, dishwashers, fans, and blowers. The CIPOS™ component materials include a fully molded plastic single-in-line (SIL) terminal pins module, RoHS compliant, with internal direct copper bond (DCB) alumina substrate with silicon power semiconductors soldered to the DCB, and a printed circuit board with a driver IC and some protection circuitry using capacitors, diodes and resistors soldered onto the printed circuit board. The applicable subheading for the Control Integrated Power System (CIPOS™) Model # IKCS12F60AA will be 8504.40.9580, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical transformers, static converters (for example, rectifiers) and inductors; parts thereof: Static converters: Other: Other.” The rate of duty will be 1.5 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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