CLA-2-90:OT:RR:NC:N1:405
Adam Tachner InvenSense, Inc.
1745 Technology Drive, #200
San Jose, CA 95110
RE: The tariff classification of a measuring device from Taiwan
Dear Mr. Tachner: In your letter dated November 5, 2014, you requested a tariff classification ruling. Submitted samples will be returned to you as per your request. The MPU 6150L, which you refer to as an “electronic integrated circuit”, is a device designed to be used in motion tracking devices found in mobile phones, tablets, smart-TV, set top boxes and gaming console remote controls.
Based upon the information provided, the MPU 6150L is comprised of a Complementary Metal Oxide Semiconductor (CMOS) chip and micro-electromechanical (MEM) elements. The manufacturing of the MPU 6150L is achieved through a bonding process whereby the MEM elements on a silicon wafer are “wafer-bonded” to a CMOS wafer. This bonding creates a hermetic vacuum seal which encapsulates and interconnects the CMOS chip and MEM elements, resulting in a single fully integrated CMOS-MEM wafer. The wafer is then diced to produce a single chip that integrates an “application-specific integrated circuit” (ASIC). The MPU 6150L is said to be “an integrated circuit that consists of a 3-sxis gyroscope, a 3-axis accelerometer, a digital motion signal processor, an input for an external sensor (such as a compass or magnetometer), and an analog-to-digital converter for digitizing the gyroscope and accelerometer outputs”.
In your letter, you propose classifying the MPU6150L in subheading 8542.39.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Electronic integrated circuits; parts thereof: Electronic integrated circuits: Other. Based upon how this device is manufactured/assembled, it does not meet the definition of an Integrated Circuit as is provided for in the Explanatory Notes to heading 8542. In addition similar items have been addressed in previous CBP rulings which held that based on the method of construction the items were not provided for within heading 8542. As such Note 8 to Chapter 85 does not apply.
The applicable subheading for the MPU 6150L will be 9031.80.8085, HTSUS, which provides for Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors; parts and accessories thereof: Other instruments, appliances and machines: Other … Other. The rate of duty will be 1.7 percent ad valorem.
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 Patricia O’Donnell at [email protected]. Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division