CLA-2-85:OT:RR:NC:N1:109
Josephine Aiello LeBeau Wilson, Sonsini, Goodrich & Rosati
1700 K Street, NW, 5th Floor
Washington, D.C. 20006-3817
RE: The tariff classification of an electronic integrated circuit from Vietnam
Dear Ms. LeBeau: In your letter dated July 16, 2014, you requested a tariff classification ruling on behalf of your client, International Rectifier Corporation. The item concerned is referred to as the IR Appliance Module (“IRAM”), which you state is “developed and optimized for electronic motor control in appliance applications,” specifically, in the compressor drives of refrigerators and freezers or as electronic fan controls in heating and ventilation systems.
Based upon the information supplied the IRAM is an integrated circuit (IC) which is used as a component of a motor control system. The IRAM is an electronic microcircuit built on an insulating substrate using thick film technology, one monolithic integrated circuit (IC), and separately produced discrete passive elements, i.e. resistors and capacitors, all of which are encapsulated in plastic resin. The IRAM meets the definition of an integrated circuit provided for in the Explanatory Notes (EN) to heading 8542, HTSUS, and will be classified as such.
The applicable subheading for the IR Appliance Module (“IRAM”), will be 8542.39.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electronic integrated circuits; parts thereof: Electronic integrated circuits: Other.” 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 Steven Pollichino at [email protected]. Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division