CLA-2-85:OT:RR:NC:N1:109
Mr. Geoffrey M. Goodale
Foley & Lardner LLP
Attorneys at Law
Washington Harbour
3000 K Street, N.W., Suite 600
Washington, DC 20007-5143
RE: The tariff classification of a metal oxide semiconductor field effect transistor (MOSFET) and an integrated circuit from Malaysia
Dear Mr. Goodale:
In your letter dated March 29, 2010 you requested a tariff classification ruling on behalf of your client, Picor Corporation.
The merchandise subject to this ruling is a metal oxide semiconductor field effect transistor (MOSFET) and an integrated circuit. A sample of each was submitted for classification purposes and is being returned as per your request.
The metal oxide semiconductor field effect transistor (MOSFET) is comprised of two identical MOSFETs mounted in parallel on a substrate. After the MOSFETs are mounted on the substrate array, underfill materials are applied. Overmolding, reflowing, and laser marking operations are then performed on the array. Next, the array is singulated into individual components that are tested. Subsequently, finishing operations are performed and the MOSFET product is shipped to Picor Corporation.
The integrated circuit, which is an amplifier type integrated circuit, is a resonant gate driver integrated circuit. The assembly process is such that initially the wafer is sawed to singulate the die. The die is then attached onto a leadframe array. Afterwards, electrical connections are made and injection mold processing and laser marking operations are performed. The array is then singulated into individual components and tested. Following some final finishing operations, the integrated circuit amplifier is shipped to Picor Corporation. The integrated circuit amplifier is intended to be used in second generation converters.
The applicable subheading for the metal oxide semiconductor field effect transistor (MOSFET) will be 8541.29.0095, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Transistors, other than photosensitive transistors:" Other: Other: Other." The rate of duty will be free.
The applicable subheading for the integrated circuit will be 8542.33.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electronic integrated circuits: Amplifiers.” The rate of duty will be free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 (646) 733-3015.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division