CLA-2-85:RR:NC:MM:109 C82723
Ms. Maggie Smith
Coppersmith Inc.
1599 Grandview Dr.
So. San Francisco, CA 94080
RE: The tariff classification of the "NAIS" brand Photo MOS
(semi-conductor device) and the "NAIS" brand Solid State
Relay (semi-conductor device) from Japan
Dear Ms. Smith:
In your letter dated December 12, 1997, you requested a
tariff classification ruling on behalf of Aromat (Member of the
Matsushita Group), New Providence, New Jersey.
The merchandise is described as the "NAIS" brand Photo MOS
(semi-conductor device) and the "NAIS" brand Solid State Relay
(SSR semi-conductor device). Product information and samples
were submitted. These devices contain a GaAs light emitting
diode (LED) as an emitter, and a photo diode array as a detector.
These devices function as photocouples or photorelays. The
McGraw-Hill Multimedia Encyclopedia of Science and Technology
(1995) says:
"An optical isolator for electrical systems is a very
small four-terminal electronic circuit element that
includes in an integral package a light emitter, a
light detector, and, in some devices, solid-state
electronic circuits...The device is also known as an
optoisolator, optical-coupled isolator, and
optocoupler...This configuration of components can
perform as a solid-state electronic transformer or
relay, since an electronic input signal causes an
electronic output signal without any electrical
connection between the input and the output terminals."
Explanatory Note 85.41(B), indicates that photosensitive
semiconductor devices are those in which light rays "...causes
variations in resistivity or generates an electromotive force..."
It includes photocouples and photorelays under this category.
The applicable subheading for the "NAIS" brand Photo MOS
(semi-conductor device) and the "NAIS" brand Solid State Relay
(semi-conductor device) will be 8541.40.8000, Harmonized Tariff
Schedule of the United States (HTS), which provides for
"[p]otosensitive semiconductor devices...[o]ther: [o]ptical
coupled isolators." The rate of duty will be free.
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 Eileen
S. Kaplan at 212-466-5673.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division