Tariff Classification
CBP Proposes Revocation of Tariff Classification of Photosensitive Sensors
06/03/09 03:13 PM
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. Comments must be received
by CBP on or before July 26, 2009.
In New York Ruling Letters (“NYRL&rdquo
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.
In New York Ruling Letters (“NYRL&rdquo
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.