CLA-2 CO:R:C:M 955872 MBR
Ms. Deborah A. Gross
Manager, Customs Department
North American Philips Corporation
100 East 42nd Street
New York, NY 10017-5699
RE: FT8 and FT800N Solid State Image Sensors; Photosensitive
Semiconductor Devices; Parts of Medical Diagnostic and
Surgical Instruments; Charge Coupled Device; CCD; HQ 952164;
HQ 089940; HQ 088336; HQ 088025; HQ 086847; HQ 086848; HQ
082266; HQ 082289; HQ 081819
Dear Ms. Gross:
This is in reply to your letter of October 12, 1993, to the
Area Director of Customs, New York Seaport, regarding the
classification of the "FT8 and FT800N Solid State Image Sensors,"
under the Harmonized Tariff Schedules of the United States (HTSUS).
Your letter was forwarded to this office for reply.
FACTS:
The merchandise consists of solid state image sensors,
designated as model numbers FT8 and FT800N. Image sensors where
originally developed for television cameras as charge coupled
devices ("CCDs"). However, the instant CCDs are not principally
used for television cameras. You state that model FT8 is used for
diverse applications such as industrial imaging, security and
surveillance systems. Whereas, model FT800N is principally used
for medical imaging for diagnostic and surgical applications.
Neither model is used for X-ray applications.
CCD's are semiconductors which contain a grid of numerous
photosensitive cells, or pixels. As the image-forming light of an
object is focused onto the grid, each pixel receives a certain
quantity of light which is translated into an electrical charge.
The result is a pattern of electrical charges which represents an
image. The electrical charges are subsequently processed into
magnetic analog signals for processing and display. The images can
then be viewed on a television screen, video monitor, or hard
copies can be made with an electronic printer.
-2-
ISSUE:
What is the classification of the "FT8 and FT800N Solid State
Image Sensors," under the Harmonized Tariff Schedule of the United
States (HTSUS)?
LAW AND ANALYSIS:
The instant merchandise is prima facie classifiable under the
following subheadings:
8541.40.95 Diodes, transistors and similar semiconductor
devices; photosensitive semiconductor devices...:
Photosensitive semiconductor devices...: Other:
Other. (Free rate of duty)
* * * * * * * * * * * * *
8529.90.79 Parts suitable for use solely or principally with
the apparatus of headings 8525 to 8528: Other: Other
parts of articles of headings 8525 and 8527, ...:
Of television apparatus: For television cameras.
(4.2% ad valorem)
* * * * * * * * * * * * *
9018.90.20 Instruments and appliances used in medical,
surgical, dental or veterinary sciences, including
scintigraphic apparatus, other electro-medical
apparatus...: Other instruments and appliances and
parts and accessories thereof: Optical instruments
and appliances and parts and accessories thereof:
Other. (10% ad valorem)
The Additional U.S. Rules of Interpretation state, in
pertinent part, as follows:
1. In the absence of special language or context which
otherwise requires--
(c) a provision for parts of an article covers products
solely or principally used as a part of such
articles but a provision for "parts" or "parts and
accessories" shall not prevail over a specific
provision for such part or accessory.
Therefore, if the instant merchandise is classifiable in
subheading 8541.40.95, HTSUS, which is an eo nomine provision,
which is more specific than "parts" provisions, then the
merchandise is properly classifiable in subheading 8541.40.95,
HTSUS.
-3-
There can be no disagreement that the instant solid state
image sensors are photosensitive semiconductors, and as such, are
classifiable in subheading 8541.40.95, HTSUS.
Model FT800N image sensor is principally used as a part of
medical diagnostic and surgical instruments. The Section XVI
Legal Notes (which include heading 8541, HTSUS) state, in pertinent
part, as follows:
1. This section does not cover:
(m) Articles of chapter 90
However, Legal Note 2(a) to chapter 90 states, in pertinent
part, that "parts and accessories" of chapter 90, which are
classifiable in a heading of chapter 84, 85 or 91, are to be
classified in their respective heading. Therefore, since model
FT800N is properly classifiable in a heading of chapter 85 (8541,
HTSUS), it is not classifiable in chapter 90 pursuant to chapter
90, Legal Note 2(a).
The model FT8 image sensor appears to have no specific
principal use described in any other chapter. Therefore, it is
specifically classifiable in subheading 8541.40.95, which is the
eo nomine provision which provides for photosensitive semiconductor
devices.
For the classification of various devices incorporating CCDs,
which were classified pursuant to their principal function, see the
following decisions: HQ 952164, dated September 1, 1992, HQ 089940,
dated November 6, 1991, HQ 088336, dated August 20, 1991, HQ
088025, dated January 17, 1991, HQ 086847, dated April 20, 1990,
HQ 086848, dated April 20, 1990, HQ 082266, dated April 3, 1990,
HQ 082289, dated December 8, 1989, and HQ 081819, dated July 7,
1989.
HOLDING:
The North American Philips Corporation model FT8 and model
FT800N solid state image sensor charge coupled devices, are
classifiable in subheading 8541.40.95, HTSUS, which provides for:
"[d]iodes, transistors and similar semiconductor devices;
photosensitive semiconductor devices...: [p]hotosensitive
semiconductor devices...: [o]ther: [o]ther. The rate of duty is
Free.
Sincerely,
John Durant, Director