The tariff classification of photocells from the Philippines

N008313 March 28, 2007 CLA-2-85:RR:E:NC:N1:109 CATEGORY: Classification TARIFF NO.: 8541.40.6050 Ms. Jackie Kojian Int’l Trade Compliance Manager PerkinElmer Optoelectronics 44370 Christy Street Fremont, CA 94538 RE: The tariff classification of photocells from the Philippines Dear Ms. Kojian: In your letter dated March 12, 2007 you requested a tariff classification ruling. The merchandise subject to this ruling is photocells. Your letter refers to the classification of a glass-encapsulated photocell, metal encapsulated photocell, plastic encapsulated photocells, and VT series photocells. These photocells are thin-film devices made by depositing a layer of a photoconductive material on a ceramic substrate. Metal contacts are evaporated over the surface of the photoconductor and external electrical connection is made to these contacts. These thin films of photoconductive material have a high sheet resistance. Therefore, the space between the two contacts is made narrow and interdigitated for low cell resistance at moderate light levels. The applicable subheading for photocells will be 8541.40.6050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Photosensitive semiconductor devices…; light emitting diodes: Other diodes: Other: Other”. The rate of duty will be free. 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 Linda Hackett at 646-733-3015. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division