CLA-2-85:OT:RR:NC:N2:209
Katheryn Andresen, Esq.
Nilan Johnson Lewis PA
250 Marquette Ave. S., Suite 800
Minneapolis, MI 55122
RE: The tariff classification of SiC MOSFET chip modules from China
Dear Ms. Andresen:
In your letter dated May 11, 2022, you requested a tariff classification ruling on behalf of your client, Sanken Electric Co., Ltd.
The item concerned is a semiconductor device consisting of 16 semiconductor MOSFET chips, a thermistor, and metal terminals sandwiched between ceramic substates and sealed with resin.
You have proposed classification within heading 8542, Harmonized Tariff Schedule of the United States (HTSUS). Based on Note 12 to heading 85, the item concerned is not described nor manufactured as that note dictates. Additionally, the item concerned is described by the Explanatory Notes, for heading 8541 at (A)(II). As such heading 8542, HTSUS, would be inapplicable.
The applicable subheading for the SiC MOSFET devices will be 8541.29.0095, HTSUS, which provides for "Semiconductor devices (for example, diodes, transistors, semiconductor-based transducers)…: Transistors, other than photosensitive transistors: Other: Other: Other." The general rate of duty will be free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8541.29.0095, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.01, in addition to subheading 8541.29.0095, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 the World Wide Web at https://hts.usitc.gov/current.
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,
Steven A. Mack
Director
National Commodity Specialist Division