CLA-2 CO:R:C:M 955444 RFA
Ms. Sandra L. Haupt
Tower Group International, Inc.
128 Dearborn Street
Buffalo, NY 14207-3198
RE: Light-Emitting Diodes (LED); Diolux LED Lamps; parts of
traffic signal lights; heading 8530; EN 85.41; Section
XVI, note 2(a); HQs 952718 and 088495
Dear Ms. Haupt:
In a letter dated October 6, 1993, to the District Director
of Customs in Buffalo, New York, on behalf of Ecolux Inc., you
inquired as to the tariff classification of the Diolux LED
(Light-Emitting Diode) Lamps under the Harmonized Tariff Schedule
of the United States (HTSUS). Your letter was referred to this
office for a response.
FACTS:
The subject merchandise, the Diolux 15 watt red light-
emitting diode (LED) replacement lamp is comprised of conical
cells (individual LEDs) placed in a honeycomb structure to
provide a uniform brightness over the entire surface of the
compound lens regardless of the viewer's position. This type of
lamp is designed to replace the conventional incandescent red
traffic signal lamps which will result in cutting energy
consumption by the user. According to the information provided,
only the LED conical honeycomb cell structure is to be imported.
The balance of the traffic signal light will be added in the
United States.
ISSUE:
Is the Diolux LED Lamps classifiable as a part of a traffic
signal light or 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.
The subject merchandise is designed to replace the
conventional incandescent red traffic signal lamps. There is no
dispute that it is a part of a traffic signal lamp. Parts of
traffic signal lamps are provided for under heading 8530, HTSUS.
However, parts which are classifiable under chapter 85, HTSUS,
are subject to Section XVI, note 2, HTSUS, which provides as
follows:
parts of machines (not being parts of the articles of
heading No. 84.84, 85.44, 85.45, 85.46 or 85.47) are to
be classified according to the following rules:
(a) Parts which are goods included in any of the
headings of Chapter 84 and 85 (other than headings
No. 84.85 and 85.48) are in all cases to be
classified in their respective headings;
(b) Other parts, if suitable for use solely or
principally with a particular kind of machine, or
with a number of machines of the same heading
(including a machine of heading No. 84.79 or
85.43) are to be classified with the machines of
that kind. However, parts which are equally
suitable for use principally with the goods of
headings No. 85.17 and 85.25 to 85.28 are to be
classified in heading 85.17;
(c) All other parts are to be classified in heading
No. 84.85 or 85.48.
If the Diolux LED Lamps are included in any of the headings
in chapter 85, it must be classified there based upon Section
XVI, note 2(a). According to the information provided, the
merchandise consist of individual LEDs assembled together to make
a light.
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)
In HQ 952718, dated February 3, 1993, Customs held that a
Back Light, containing 4 LEDs in a white plastic housing with a
diffuser panel was an LED because it was a device which converted
electric energy into visible rays which are used for displaying.
In that ruling, Customs further stated as follows:
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 [liquid
crystal display]. 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.
Based upon the holding in HQ 952718, we find that the Diolux
LED Lamp is an LED because it is a device which converts electric
energy into visible rays which are used for displaying a traffic
signal. The fact that the merchandise consists of several LEDs
which are contained within a honeycomb structure to provide
illumination is not determinative of classification. The
merchandise is classifiable under subheading 8541.40.20, HTSUS,
which provides for LEDs. Classification of the Diolux LED Lamp
under heading 8530, HTSUS, is therefore inapplicable by
application of Section XVI, note 2(a).
HOLDING:
The Diolux LED Lamp 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.
Sincerely,
John Durant, Director
Commercial Rulings Division