The tariff classification of a transistor module from China

N326955 July 22, 2022 CLA-2-85:OT:RR:NC:N2:209 CATEGORY: Classification TARIFF NO.: 8541.29.0095; 9903.88.01 Aaron Marx Crowell & Moring, LLP 1001 Pennsylvania Ave NW Washington, DC 20912 RE: The tariff classification of a transistor module from China Dear Mr. Marx: In your letter dated July 6, 2022, you requested a tariff classification ruling on behalf of your client, Valeo Siemens eAutomotive GmbH. The item concerned is a transistor module, identified as the “DMT-32,” Part No. M1P45M12W2-1LA. The DMT-32 consists, essentially, of either six or four metal–oxide–semiconductor field-effect transistor (“MOSFET”) switches. The transistor switches are in either a “six-pack” or “four-pack” formation, with sets of switches in parallel with each other, and each set consisting of two switches. The transistors are mounted on a substrate along with an NTC thermistor. The substrate is encased in resin and incorporates pins for surface mounting to a printed circuit board. As is stated in the ruling request, the DMT-32 does not have a rectification function nor does it control the speed, direction, or torque of an electric motor through the conversion or rectification of electricity. The DMT-32 does not amplify or alter current. The applicable subheading for the transistor module, identified as the “DMT-32,” Part No. M1P45M12W2-1LA, will be 8541.29.0095, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Semiconductor devices (for example, diodes, transistors, semiconductor-based transducers)…: Transistors, other than photosensitive transistors: Other: Other: Other." The general rate of duty will be free. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8541.29.0095, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.01, in addition to subheading 8541.29.0095, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 the World Wide Web at https://hts.usitc.gov/current. 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 Steven Pollichino at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division