The tariff classification of light-emitting diodes (LEDs) from Japan

N223459 July 23, 2012 CLA-2-85:OT:RR:NC:N1:109 CATEGORY: Classification TARIFF NO.: 8541.40.2000 Mr. Paul S. Anderson The Anderson Law Firm, LLC 125 South Wacker Drive, Suite 1825 Chicago, IL 60045 RE: The tariff classification of light-emitting diodes (LEDs) from Japan Dear Anderson: In your letter dated June 26, 2012 you requested a tariff classification ruling on behalf of your client, Cecol, Inc. The merchandise subject to this ruling is a light-emitting diode (LED) within your CL-824 Series. Your submission states that this LED will be used for general lighting usages. The specific model in question is the CL-824-MU1WW1-T. The condition of the CL-824-MU1WW1-T LED as imported is on a reel, which is referred to as “Chip LED on Reel”, “Chip LED”, and “Single Die on Reel” or in some instances as a “package”. The individual LEDs are imported physically on a reel. The LEDs are mounted on a reel so that they may be used in a “pick-and-place” manufacturing process by your customers. Your customers will have appropriate manufacturing equipment which removes each die or Chip LED from the reel so that it can be physically placed into a module, which is subsequently used in various illumination end-uses. Each Chip LED contains either single or multiple LED “dice” or diodes on a substrate. There are anode and cathode electrodes located on the substrate on opposite ends. There is an epoxy resin on each Chip LED that protects the LED dice from humidity and which also affects the color of the light. As imported, the subject merchandise does not contain, nor is it a part of, any components, such as drivers, housings, switches, bulbs, power service or modules, without which the subject merchandise does not provide any illumination. The merchandise is further processed after importation in order to become useable in the end-use of the final product. The applicable subheading for the light-emitting diode (LED) (Model CL-824-MU1WW1-T) will be 8541.40.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “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 electric crystals; parts thereof: Light-emitting diodes.” 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, Thomas J. Russo Director National Commodity Specialist Division