CLA-2 CO:R:C:M 950868 DWS
Mr. Peter E. Phillips
Floform (USA) Inc.
217 Executive Drive
Mars, PA 16046
RE: Semiconductor Parts; Copper Bases; Section XVI, Note 2(b)
Dear Mr. Phillips:
This is in response to your letter of October 8, 1991,
concerning the classification of semiconductor bases under the
Harmonized Tariff Schedule of the United States (HTSUS).
The merchandise consists of semiconductor bases made of
copper. The purpose of the base is to mount the semiconductor
device, consisting of the semiconductor and the base itself, into
a heat sink. You claim that the copper base is an integral part
of the semiconductor. The semiconductor device generates heat
which is absorbed by a separate heat sink.
What is the proper classification of the subject
semiconductor base 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 is determined
according to the terms of the headings and any relative chapter
or section notes.
Section XVI, Note 2(b), HTSUS, provides that:
[o]ther 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
8479 or 8453) are to be classified with the machines of that
kind. However, parts which are equally suitable for use
principally with the goods of heading 8517 and 8525 to 8528
are to be classified in heading 8517.
Based upon the description of the merchandise, it is our
position that the subject semiconductor base is solely or
principally used with a semiconductor, described in heading
heading 8541, HTSUS. Therefore, the merchandise is classifiable
under subheading 8541.90.00, HTSUS, which provides for:
[d]iodes, transistors, and similar semiconductor devices;
photosensitive semiconductor devices, including
photovoltaic cells whether or not assembled in modules
or made up into panels; light-emitting diodes; mounted
piezoelectric crystals; parts thereof: [p]arts."
The subject semiconductor base is classifiable under
subheading 8541.90.00, HTSUS. Items classifiable under this
provision enter the United States duty free.
John Durant, Director
Commercial Rulings Division