CLA-2 CO:R:C:M 952718 RFA
District Director of Customs
909 First Avenue
Rm 2039
Seattle, WA 98174
RE: Protest No. 3001-92-100315; Back light; Light-Emitting
Diodes; LED; HQ 088495; 8531.90.00
Dear District Director:
The following is our decision regarding the Protest and
Request for Further Review No. 3001-92-100315, dated March 27,
1992. The protest was filed against your liquidation of the
entry of certain merchandise which was classified in subheading
8531.90.00, Harmonized Tariff Schedule of the United States
(HTSUS).
FACTS:
The merchandise, Back Light Model No. L316, measures 2 5/8
inches in length by 1 1/4 inches in height and a thickness of 1/8
inch. It is covered in a white plastic housing and has a
diffuser panel. There are four Light Emitting Diodes (LEDs)
under the diffuser panel, two on each side of the housing. There
are two electrical leads extending from behind the housing.
The Back Light is designed to give uniform diffusion of
light. Its slim design allows it to be placed between a base
plate and a Liquid Crystal Display (LCD) in order to illuminate
an LCD screen.
The importer maintains that the merchandise should be
classified as an LED under subheading 8541.40.20, HTSUS, because
it is a light emitting source.
ISSUE:
Is the Back Light classifiable as an LED under the HTSUS?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification shall be
determined according to the terms of the headings and any
relative section or chapter notes.
Van Nostrand's Scientific Encyclopedia, 7th Edition (1989),
defines the operation of LEDs:
Recombination or injection electroluminescence was
first observed in 1923 by Lossew, who found that when
point electrodes were placed on certain silicon carbide
crystals and current passed through them, light was
often emitted. Explanation of this emission has been
possible only with the development of semiconductor
theory. If minority charge carriers are injected into
a semiconductor, i.e., electrons are injected into p-
type material or "positive holes" into n-type material,
they recombine spontaneously with the majority carriers
existing in the material. If some of these
recombinations result in the emission of radiation,
electroluminescence results.
Subheading 8541.40.20, HTSUS, provides for: "[d]iodes,
transistors and similar semiconductor devices;. . .light-emitting
diodes; . . . : . . . light-emitting diodes: Light-emitting
diodes (LED's)."
The Harmonized Commodity Description and Coding System
Explanatory Notes (EN) constitute the Customs Cooperation
Council's official interpretation of the HTSUS. While not
legally binding, the ENs provide a commentary on the scope of
each heading of the HTSUS and are generally indicative of the
proper interpretation of these headings. EN 85.41, page 1399,
states
Light emitting diodes, or electroluminescent diodes,
(based, inter alia, on gallium arsenide or gallium
phosphide) are devices which convert electric energy
into visible, infra-red or ultra-violet rays. They are
used, e.g., for displaying or transmitting data in
control systems. (emphasis in original)
The Back Light is an LED because it is a device which
converts electric energy into visible rays which are used for
displaying. At the time of entry, you held that the merchandise
was a part for an indicator panel, classifiable under subheading
8531.90.00, HTSUS. This classification apparently is based upon
the fact that the article included a housing.
In HQ 088495 (April 12, 1991), we held that the common and
commercial meaning of an LED includes completed LED "devices"
such as LEDs in plastic or metal housings. The Back Light is
made up of four LEDs held together in a housing in order to
evenly illuminate a display panel such as an LCD. Based upon HQ
088495, we find that the Back Light is classifiable as an LED,
and the presence or absence of a housing is not determinative of
classification.
HOLDING:
The submitted merchandise is classifiable under subheading
8541.40.20, HTSUS, which provides for: "[d]iodes, transistors and
similar semiconductor devices;. . .light-emitting diodes;. . .:
. . .light-emitting diodes: Light-emitting diodes (LED's)". The
column 1, general rate of duty is 2 percent ad valorem.
The protest should be granted in full. A copy of this
decision should be attached to Customs Form 19 and provided to
the protestant as part of the notice of action on the protest.
Sincerely,
John Durant, Director
Commercial Rulings Division