CLA-2-85:RR:NC:MM:109 H82842
Mr. Peter A. Martin
Vorys, Sater, Seymour and Pease LLP
1828 L Street NW
Eleventh Floor
Washington, DC 20036-5109
RE: The tariff classification of a Photoelectric Sensor and Other Accessories and Components imported with the Photoelectric Sensor; FS-V11, OP 26500, OP 26501, FS-V12, Fiber Unit Cutter, and Mounting brackets from Japan
Dear Mr. Martin:
In your letter dated June 13, 2001, you requested a tariff classification ruling on behalf of Keyence Corporation (“Keyence”).
Your letter requests a ruling on the classification of the photoelectric sensor and other accessories and components imported separately and together with the photoelectric sensor. This ruling addresses those various scenarios. A sample of the Fiber Unit Cutter was submitted and is being returned to you.
The photoelectric sensor (Style Number FS-V11) is a photoelectric fiberoptic sensor that is imported in a single package with a fiber unit cutter. Also packed with the FS-V11 are mounting brackets, end units, and adaptors (Style Numbers OP 26500 and OP 26501). The fiberoptic sensor and other articles imported with it are intended and ultimately used for target detection. Style Number FS-V11 is comprised of a dual monitoring and calibration system, which includes a bar graph LED that displays the detection stability level alerting users to potential problems, including interruptions, and a digital LED indicator that shows the intensity level of a received light signal. The included fiber unit cutter is used to cut fiber that is specifically made for use in conjunction with the photoelectric fiberoptic sensor. The adaptors are used to connect the fiber to both the transmitter and receiver sides of the sensor, in order to connect the fiber unit to the photoelectric sensor.
The principal function of the FS-V11, photoelectric sensor, is to signal users to targets and other potential problems including interruptions. The principal function of the fiber unit cutter is to cut fiber that will be used with the FS-V11. The FS-V11 is also imported and packaged with mounting brackets. The mounting brackets facilitate the attachment of other accessories to the FS-V11. Those accessories include the fiber unit cutter, adaptors OP 26500 and OP 26501 and the FS-V12 end units.
The articles at issue are referred to by style number as follows:
Photoelectric Sensor FS-V11
Adaptor OP 26500
Adaptor OP 26501
End Units FS-V12
Fiber Unit Cutter
Mounting Brackets
Based on your submission, the FS-V11 photoelectric sensor consists of an LED or laser transmitter and a receiving circuit consisting of a phototransistor. The photoelectric sensor uses a pulse-light beam emission method with a light emitting diode (LED) or a semiconductor laser as the light source. The light source allows the sensor at intervals to produce a light beam that is used for long distance detection with minimal interference of various types of targets, including glass, metal, plastics, wood, and liquid.
You letter states that the FS-V11 and all the components and accessories are intended to contribute together to the clearly defined function of target detection and when imported together in equal numbers are classifiable as a “functional unit” in subheading 8541.40, which provides for photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light-emitting diodes.
It is our opinion that the FS-V11 and all its components and accessories, when imported together, form a “functional unit”, as defined in Note 4 to Section XVI, HTS, in that they contribute to a clearly defined function: to act as a photosensitive semiconductor device. Reference is made to Headquarters ruling HQ 957510, dated March 21, 1995, in which “Safety Light Curtains” were classified, as optical coupled sensors under subheading 8541.40.80.
The applicable subheading for the FS-V11 when imported together with its components and accessories (Adaptors Part Numbers OP 26500 & OP 26501, End Units Part Number FS-V12, Fiber Unit Cutter, and Mounting Brackets) will be 8541.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light-emitting diodes: Other: Optical coupled isolators”. The rate of duty will be free.
The applicable subheading for the FS-V11 Photoelectric Sensor imported independently will be 8541.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light-emitting diodes: Other: Optical coupled isolators”. The rate of duty will be free.
The applicable subheading for the Adaptors Part Numbers OP 26500 & OP 26501, End Units Part Number FS-V12, and Mounting Brackets, when imported separately, will be 8541.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Parts of Photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light-emitting diodes”. The rate of duty will be free.
The applicable subheading for the Fiber Unit Cutter when imported independently will be 8205.59.55, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other handtools (including glass cutters) and parts thereof: Other: Other: Other: Of iron or steel: Other”. The rate of duty will be 5.3 percent ad valorem.
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 Linda M. Hackett at 212-637-7048.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division