Item 3: Semiconductor component (so-called ‘LED package’) comprising four LED chips, each one connected in parallel with a Zener protection diode, presented in a plastic housing with a transparent glass window on top and eight contact pads on the back, with dimensions of approximately 6 × 5 × 1 mm. The physical construction of the component is indivisible in the sense that, although some of the elements could theoretically be removed and replaced, this would be a long and delicate task which wou
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, note 8 to Chapter 85 and by the wording of CN codes 8541, 8541 40 and 8541 40 10. As the LED chips and the protection diodes are combined to all intents and purposes indivisibly, and the protection diodes are only used for protecting the LED chips against overvoltage, independently of the number of LED chips, the component's characteristics and properties as a light-emitting diode of heading 8541 is therefore not fundamentally altered. Consequently, by application of note 8 to Chapter 85, last paragraph, classification of the component under heading 9405 is excluded. The component is therefore to be classified under CN code 8541 40 10 as light-emitting diodes. Documented CN 2026 code: 85414100, 8541. Commission 2026 transposition note: 8541 41 00 Modification of structure of heading 8541. “note 8 to Chapter 85” to be replaced by “Note 12 to Chapter 85”
25. Sept. 2014