CLA-2-85:OT:RR:NC:N1:109
Mr. Herbert Lynch
Customs Counsel to Analog Devices, Inc.
Sullivan & Lynch, P.C.
56 Roland Street
Boston, MA 02129-1223
RE: The tariff classification of Part ADDAC-80-CCD-V (hybrid integrated circuit) from United Kingdom
Dear Mr. Lynch:
In your letter dated November 24, 2009, which was received by our office on December 7, 2009, you requested a tariff classification ruling on behalf of your client, Analog Devices, Inc.
The merchandise subject to this ruling is Part ADDAC-80-CCD-V (hybrid integrated circuit). Part ADDAC-80-CCD-V is one of a family of 12-bit devices imported by Analog Devices, Inc. It is a multi-chip module consisting of specifically configured integrated circuits and passive elements, such as resistors and capacitors. Based upon the desired application, the device can receive, convert and transmit digital signals into an analog representation. This device is used in applications such as radar processing, digital oscilloscopes, communications receivers (wired and wireless), forward looking infrared imaging (FLIR), secure communications, and I/Q modulations in RF communications systems. A sample of this device was submitted for classification purposes and is being returned as per your request.
Part ADDAC-80-CCD-V contains passive film components, such as resistors and capacitors, which are formed by layering a thin or thick film circuit, in the mass (non-discrete), directly on top of a substrate. The manufacturing process begins with a printed circuit produced through film technology. The printed circuit is the substrate to which components that are produced through semiconductor technology are mounted on to. The components that are produced through the semiconductor technology are active components, such as integrated circuits. These integrated circuits are composed of multiple CMOS semiconductors and those used on the item subject to this ruling, Part ADDAC-80-CCD-V, are mounted on to a thin film ceramic substrate. Part ADDAC-80-CCD-V is packaged with I/O pins attached.
In accordance with Explanatory Note (EN) 85.42 (II) the manufacturing process for Part ADDAC-80-CCD-V meets the definition of a hybrid integrated circuit, which states:
“These are microcircuits built up on an insulating substrate on which a thin or thick film circuit has been formed.”
Since the manufacturing process for Part ADDAC-80-CCD-V begins with the creation of an insulating substrate, the printed circuit, which was created through film technology, thin or thick, with microcircuits, CMOS integrated circuits, built up, mounted, on the insulating substrate, it is a hybrid integrated circuit as described by EN 85.42 (II). Also, in a conversation with you, it was confirmed that this type of hybrid integrated circuit was a processor, as confirmed by technical personnel at Analog Devices, Inc.
The applicable subheading for Part ADDAC-80-CCD-V (hybrid integrated circuit) will be 8542.31.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electronic integrated circuits: Processors and controllers, whether or not combined with memories, converters, logic circuits, amplifiers, clock and timing circuits, or other circuits.” 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