The tariff classification of a Le8100 Handset System on Chip ("Le8100") from an unspecified country

NY M83257 May 31, 2006 CLA-2-85:RR:NC:MM:109 M83257 CATEGORY: Classification TARIFF NO.: 8542.29.0040 Mr. J.F (“Jim”) Chester Attorney, Legerity, Inc. Munck Butrus 900 Three Galleria Tower 13155 Noel Road Dallas, TX 75240 RE: The tariff classification of a Le8100 Handset System on Chip (“Le8100”) from an unspecified country Dear Mr. Chester: In your letter dated May 19, 2006, you requested a tariff classification ruling, on behalf of your client Legerity, Inc. The merchandise subject to this ruling is a Le8100 Handset System on Chip (“Le8100”). The Le8100 is a 169-pin Ball Grid Array (BGA) packaged single die. It is manufactured using 0.18 complementary metal oxide semiconductor (CMOS) technology. In this CMOS process, all circuit elements (diodes, transistors, resistors, capacitors, and interconnections) are integrated into a monolithic integrated circuit built up on an epitaxial silicon substrate. Applications for the Le8100 include voice over WiFi handsets, dual-mode WiFi/cellular telephones, VoIP/Skype cordless telephones, voice and video over IP conferencing systems, push-to-talk/picture share over WLAN, and wireless Internet radios. Although the Le8100 is produced in wafer form, prior to importation the wafer will be cut in to individual dies, which will be mounted onto a lead frame and encased in plastic molding. The Le8100 will have logic, but not primarily a logic integrated circuit. As such, this is a mixed signal monolithic integrated circuit package. A sample of the subject FPGA was submitted for classification purposes. The applicable subheading for Le8100 Handset System on Chip (“Le8100”) will be 8542.29.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electronic integrated circuits and microassemblies: parts thereof: Monolithic integrated circuits: Other: Other: Other: Mixed signal (analog/digital):Other.” 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 646-733-3015. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division