CBP Proposes Revocation of Tariff Classification of Photosensitive Sensors

On June 2, 2009, the U.S. Customs and Border Protection (CBP) published a notice of proposed revocation of two ruling letters and treatment relating to the tariff classification of photosensitive sensors. 

In New York Ruling Letters ("NYRL") K86469 (dated June 21, 2004) and I87325 (dated October 25, 2002), CBP classified certain photosensitive sensors in heading 8541, HTSUS, specifically subheading 8541.40.80, HTSUS, as: "[p]hotosensitive semiconductor devices: Other: Optical coupled isolators," duty-free. It is now CBP's position that the photosensitive sensors are classified in heading 8543, HTSUS, specifically under subheading 8543.70.96, HTSUS, which provides for ''[e]lectrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and apparatus: Other: Other: Other. . .," dutiable at 2.6% ad valorem. 

Pursuant to 19 U.S.C. §1625(c)(1), CBP intends to revoke NY K86469, and NY I87325, and revoke or modify any other ruling not specifically identified in order to reflect the proper classification of the merchandise pursuant to the analysis set forth in proposed Headquarters Ruling (HQ) HQ H044701. Additionally, pursuant to 19 U.S.C. §1625(c)(2), CBP intends to revoke any treatment previously accorded by CBP to substantially identical transactions. 

Before taking this action, CBP will give consideration to any written comments timely received.