Semiconductor Parts; Copper Bases; Section XVI, Note 2(b)

HQ 950868 December 31, 1992 CLA-2 CO:R:C:M 950868 DWS CATEGORY: Classification TARIFF NO.: 8541.90.00 Mr. Peter E. Phillips Floform (USA) Inc. 217 Executive Drive Suite 302A Mars, PA 16046 RE: Semiconductor Parts; Copper Bases; Section XVI, Note 2(b) Dear Mr. Phillips: This is in response to your letter of October 8, 1991, concerning the classification of semiconductor bases under the Harmonized Tariff Schedule of the United States (HTSUS). FACTS: The merchandise consists of semiconductor bases made of copper. The purpose of the base is to mount the semiconductor device, consisting of the semiconductor and the base itself, into a heat sink. You claim that the copper base is an integral part of the semiconductor. The semiconductor device generates heat which is absorbed by a separate heat sink. ISSUE: What is the proper classification of the subject semiconductor base under the HTSUS? LAW AND ANALYSIS: Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification is determined according to the terms of the headings and any relative chapter or section notes. Section XVI, Note 2(b), HTSUS, provides that: [o]ther parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including a machine of heading 8479 or 8453) are to be classified with the machines of that kind. However, parts which are equally suitable for use principally with the goods of heading 8517 and 8525 to 8528 are to be classified in heading 8517. Based upon the description of the merchandise, it is our position that the subject semiconductor base is solely or principally used with a semiconductor, described in heading heading 8541, HTSUS. Therefore, the merchandise is classifiable under subheading 8541.90.00, HTSUS, which provides for: [d]iodes, transistors, and similar semiconductor devices; photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light-emitting diodes; mounted piezoelectric crystals; parts thereof: [p]arts." HOLDING: The subject semiconductor base is classifiable under subheading 8541.90.00, HTSUS. Items classifiable under this provision enter the United States duty free. Sincerely, John Durant, Director Commercial Rulings Division