The tariff classification of a Surface Mount Design Photo Relay and a Photo Coupler from Japan

NY F89814 August 16, 2000 CLA-2-85:RR:NC:MM:109 F89814 CATEGORY: Classification TARIFF NO.: 8541.40.8000 Mr. Mitchell Neriah Mitchell Neriah Customs Consulting Services 415 S. Prospect Avenue Suite #110 Redondo Beach, CA 90277 RE: The tariff classification of a Surface Mount Design Photo Relay and a Photo Coupler from Japan Dear Mr. Neriah: In your letter dated July 11, 2000, you requested a tariff classification ruling on behalf of Toshiba America Information Systems, Inc. The merchandise is described in your letter as a Surface Mount Design Photo Relay and a Photo Coupler. The Photo Relay is a surface mount design (SMD) semiconductor device that is mounted on to a printed circuit assembly. It consists of a light emitting diode (LED) with two wire leads and two (MOSFET) phototransistors with two wire leads all encased in a single four terminal package. The Photo Relay is used to open or close an electric circuit. It can perform this function by means of optical electrical isolation. This is because an electrical connection made by an electrical conduit, such as a wire or printed circuit, may have current or voltage leakage when not in use – using a photo relay prevents such leakage. The circuits are activated only by the emission and reception of light from the LED to the phototransistors. The Photo Coupler is a surface mount design (SMD) semiconductor device that is mounted on to a printed circuit assembly. It consists of a light emitting diode (LED) with two wire leads and a single receiver phototransistor with two wire leads encased in a single four terminal package. The Photo Coupler is used to activate a second circuit when a primary circuit is activated. A Photo Coupler is used because it can perform this function by means of optical electrical isolation. A voltage is created by the phototransistor when it receives the light rays and the circuit to which the transistor is connected is activated. When the LED is activated, the phototransistor creates a voltage and creates an electric current. A sample of the Photo Relay and a sample of the Photo Coupler were submitted to this office. The applicable subheading for the Photo Relay and the Photo Coupler will be 8541.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light-emitting diodes: Other: Optical 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 Linda M. Hackett at 212-637-7048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division