The tariff classification of three microelectronic power IC photovoltaic relays from an unspecified country

N053363 March 25, 2009 CLA-2-85:OT:RR:NC:N1:109 CATEGORY: Classification TARIFF NO.: 8541.40.8000 Ms. Sylvia Perreira EGL Global Brokerage Atty in Fact Eagle Global Logistics 440 N Pioneer Avenue Woodland, CA 95776 RE: The tariff classification of three microelectronic power IC photovoltaic relays from an unspecified country Dear Ms. Perreira: In your letter dated February 17, 2009, you requested a tariff classification ruling, on behalf of your client International Rectifier Corporation. The merchandise subject to this ruling is three microelectronic power IC photovoltaic relays. They are identified in your letter as Models PVT212, PVD13n, and PVG612. Each of the three microelectronic power IC photovoltaic relays consists of an emitter and receiver. The emission component is a light emitting diode (LED) and the receiver components are a photovoltaic generator (PVG) and a field effect transistor (FET). In addition to the LED, PVG, and FET, there are assembly materials such a lead frame, molding, and compound. However, there are no other semiconductor components. As such, each of the microelectronic power IC photovoltaic relays have a silicone based circuit containing an LED, a PVG, an FET, a copper based lead frame to connect each device the circuits, and a plastic injection mold compound used to encapsulate the circuit. Each of the three microelectronic power IC photovoltaic relays are designed to replace electromechanical relays that have moving components, with a solid-state device, which have no moving parts, thus reducing energy consumption and providing higher reliability. Their function is to open or close an electrical circuit. When the relay device is activated, the LED is charged and shines infrared radiation on the PVG. The PVG receives the signal and generates low energy output voltage, which drives the gate-to-source junction of the output FET. The FET is then driven to either open or close the circuit. The applicable subheading for the microelectronic power IC photovoltaic relays (PVT212, PVD13n, and PVG612) will be 8541.40.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light emitting diodes: Optical coupled isolators” The rate of duty will be free. 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