CLA-2 CO:R:C:M 951572 CMS
Mr. Lawrence R. McPhee
Electro-Optical Division
Kollmorgen Corporation
347 King Street
Northampton, MA 01060-2390
RE: Mercury Cadmium Telluride Photosensitive Semiconductor
Devices; Detector; Infrared; Radar; Optical Instruments
And Appliances; 9013.80.60
Dear Mr. McPhee:
This is in response to your request dated February 12, 1992,
for a classification ruling on certain semiconductor "detectors"
under the Harmonized Tariff Schedule of the United States
(HTSUS).
FACTS:
The merchandise consists of photosensitive semiconductor
"detectors" for certain forward looking radar (FLIR) systems.
The detectors are composed of eight mercury cadmium telluride
photosensitive semiconductor elements which have been etched onto
a wafer which is mounted in a dewar. The dewar is metal with a
glass window to allow infrared light to pass to the semiconductor
elements. Each of the eight elements has three leads which pass
through the dewar to a pin connector. Current is passed to each
element through one of their leads. The second lead acts as a
ground. A signal representing the resistance level of each
semiconductor element as infrared light hits the element is
passed through the third lead.
ISSUE:
Is the merchandise classified as photosensitive
semiconductor devices in Heading 8541, Harmonized Tariff Schedule
of the United States (HTSUS), or as other optical appliances and
instruments in Heading 9013, HTSUS?
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LAW AND ANALYSIS:
The HTSUS provides that the classification of articles is
governed by the General Rules of Interpretation (GRI's). GRI 1
states in pertinent part that "...classification shall be
determined according to the terms of the headings and any
relative section or chapter notes...".
Heading 8541 in part describes "photosensitive semiconductor
devices, including photovoltaic cells whether or not assembled in
modules or made up into panels".
The Harmonized Commodity Description and Coding System
Explanatory Notes to Heading 8541, p. 1398, provide that Heading
8541 covers "...photosensitive semiconductor devices in which the
action of...infra-red...rays causes variations in
resistivity...". The Explanatory Notes state that these devices
include:
Photoconductive cells (light dependent resistors),
usually consisting of two electrodes between which is
a semiconductor substance (cadmium sulfide, lead sulfide,
etc.) whose electrical resistance varies with the intensity
of illumination falling on the cell.
These cells are used...for counting moving objects,
for automatic precision measuring devices..., etc.
The Explanatory Notes, p. 1399, provide that some
photosensitive semiconductor devices differ from other
semiconductor devices when packaged, because the photosensitive
devices have a housing "which is partly transparent to permit the
passage of light". The Explanatory Notes, p. 1399, also provide
that "[p]hotosensitive semiconductor devices fall in this heading
whether presented mounted (i.e., with their terminals or leads),
packaged or unmounted".
The "detectors" are mounted and packaged photosensitive
semiconductor devices. The merchandise is classified as
"photosensitive semiconductor devices, including photovoltaic
cells whether or not assembled in modules or made up into
panels;...Photosensitive semiconductor devices, including
photovoltaic cells whether or not assembled in modules or made up
into panels;...Other:...Other", in subheading 8541.40.95, HTSUS.
HOLDING:
The merchandise is classified as "photosensitive
semiconductor devices, including photovoltaic cells whether or
not assembled in modules or made up into panels;...Photosensitive
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semiconductor devices, including photovoltaic cells whether or
not assembled in modules or made up into panels;...Other:...
Other", in subheading 8541.40.95, HTSUS, currently subject to a
Column 1 rate of duty of 4.2% ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division