CLA-2-85:OT:RR:NC:N2:209
Jiwon Kwon
Cusan Customs Service Incorporation
#309, 35, Magokjungang 2-ro, Gangseo-gu
Seoul 07806
South Korea
RE: The tariff classification of GaN Power Transistors from South Korea
Dear Ms. Kwon:
In your letter dated September 5, 2025, you requested a tariff classification ruling on behalf of your client
RFHIC Corporation.
The item concerned is a GaN Power Transistor, model IR23220P. This particular transistor is used for
wireless communication applications including WiMAX, LTE, WCDMA, and GSM systems. The device has
a maximum power dissipation rating of 105W (as specified in the manufacturer's datasheet) and has an
operating frequency specification are between s include 2300 and 2400 MHz.
The applicable subheading for the GaN Power Transistor, model IR23220P will be 8541.29.0075,
Harmonized Tariff Schedule of the United States (HTSUS), which provides for Semiconductor devices (for
example, diodes, transistors, semiconductor-based transducers); photosensitive semiconductor devices,
including photovoltaic cells whether or not assembled in modules or made up into panels…: Transistors,
other than photosensitive transistors: Other: Other: With an operating frequency not less than 30 MHz. The
general rate of duty will be Free.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must
be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products of South Korea will
be subject to an additional ad valorem rate of duty of 15 percent. Your product falls within an excepted
subheading. At the time of entry, you must report the Chapter 99 heading applicable to your product
classification, i.e. 9903.01.32, in addition to subheading 8541.29.0075, HTSUS, listed above.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Steven Pollichino at [email protected].
Sincerely,
(for)
Denise Faingar
Acting Director
National Commodity Specialist Division