WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
85.42 - Electronic integrated circuits. - Electronic integrated circuits : 8542.31 - - Processors and controllers, whether or not combined with memories, converters, logic circuits, amplifiers, clock and timing circuits, or other circuits - - Memories 8542.33 - - Amplifiers 8542.39 - - Other 8542.90 - Parts 8542.32 The articles of this heading are defined in Note 8 (b) to the Chapter. Electronic integrated circuits are devices having a high passive and active element or component density, which are regarded as single units (see Explanatory Note to heading 85.34, first paragraph concerning elements or components to be regarded as assive" or "active"). However, electronic circuits containing only passive elements are exclude &om this heading. &3 Unlike electronic integrated circuits, discrete components ma have a single active electrical function (semiconductor devices defined by Note 8 (a) to hapter 85) or a single passive electrical function (resistors, capacitors, inductances, etc.). Discrete components are indxvisible and are the basic electronic construction components in a system. However, components consisting of several electric circuit elements and having multiple electrical functions, such as integrated circuits, are not considered as discrete components. Electronic integrated circuits include memories (e.g., DRAMS, SRAMs, PROMS, EPROMS, EEPROMS (or E'PROMS)), microcontrollers, control circuits, logic circuits, gate arrays, interface circuits, etc. Electronic integrated circuits include : (I) Monolithic integrated circuits. These are microcircuits in which the circuit elements (diodes, transistors, resistors, capacitors, inductances, etc.) are created in the mass essentially) and on the surface of a semiconductor material (doped silicon, for exarnp e) and are therefore inseparabl associated. Monolithic integrated circuits may be digital, linear (analogue) or digitaz analogue. I Monolithic integrated circuits may be presented : (i) Mounted, i.e., with their terminals or leads, whether or not encased in ceramic, metal or plastics. The casings may be cylindrical, in the form of parallelepipeds, etc. (ii) Unmounted, i.e., as chips, usually rectangular, witb sides generally measuring a few millimetres. (iii) In the form of undiced wafers (i.e., not yet cut into chips). Monolithic integrated circuits include (i) Metal oxide semiconductors (MOS technology). (ii) Circuits obtained by bipolar technology. (iii) Circuits obtained by a combination of bipolar and MOS technologies (BIMOS technology). (11) Hybrid integrated circuits. These are microcircuits built u on an insulating substrate on which a thin or thick film circuit has been formed. T is process allows certain passive elements (resistors, ca acitors, inductances, etc.) to be produced at the same time. However, to become a hy rid integrated circuit of this heading, semiconductors must be incorporated and mounted on the surface, either in the form of chips, whether or not encased, or as encased semiconductors (e.g., in specially desi ed miniature casin s). Hybrid integrated circuits may also contain separately produce passive elements w ich are incorporated into the basic film circuit in the same way as the semiconductors. Usually these passive elements are components such as capacitors, resistors or inductors in the form of chps. !i g 'f= i Substrates made up of several la ers, generally ceramic, heat-bonded together to form a compact assembl are to be t en to form a single substrate within the meaning of Note 8 @) (ii) to t%s Chapter. I The components forming a hybrid integrated circuit must be combined to all intents and purposes indivisibly, i-e., though some of the elements could theoretically be removed and r laced, this would be a long and delicate task which would be uneconomic under norma manufacturing conditions. "P (m)Multichip integrated circuits. These consist of two or more interconnected monolithic integrated circuits combined to all intents and p oses indivisibly, whether or not on one or more insulating substrates, with or without lea arnes, but with no other active or passive circuit elements. % Multichip integrated circuits generally come in the following configurations : - Two or more monolithic integrated circuits mounted side by side; - - Two or more monolithic integrated circuits stacked one upon the other; Combinations of the configurations above consisting of three or more monolithic integrated circuits. These monolithic inte ated circuits are combined and interconnected into a single bod and may be package through encapsulation or otherwise. They are combined to intents and urposes indivisibly, i.e., though some of the elements could theoretically be removed an replaced, this would be a long and delicate task which would be uneconomic under normal manufacturing conditions. ! f d Insulating substrates of the multichip integrated circuits ma incorporate electrically conductive regions. These regions may be composed of speciTic materials or formed in s ecific sha es to provide passive functtons by means other than discrete circuit elements. &ere congctive regions are present in the substrate, they are typically relied upon as a means by which the monolithtc integrated circuits are interconnected. These substrates may also be referred to as "interposers" or "spacers" when placed above the bottom-most chip or die. Monolithic inte~atedcircuits are interconnected by a variety of means, such as adhesives, wire bonds, or ' flip chip" technology. The heading excludes film circuits consisting solely of passive elements (heading 85.34). This heading does not include solid-state non-volatile stora e devices, "smart cards" and other media for the recording of sound or of other phenomena (see heading fi5.23 and Note 4 to this chapter). I Except for the combinations (to all intents and p oses indivisible) referred to in Parts II) and (III) above concerning hybrid integrated circuits and m#chip integrated circuits, the heading a so excludes assemblies formed by : (a) Mounting one or more discrete components on a support formed, for example, by a printed circuit; (b) Adding one or more other devices, such as diodes, transformers, or resistors to an eIectronic microcircuit; or (c) Combinations of discrete components or combinations of electronic microcircuits other than multichip-type integrated circuits. Such assemblies are classified as follows : (i) Assemblies which constitute a complete machine or appliance (or one classified as complete), in the heading appropriate to the machine or appliance; (ii) Other assemblies, in accordance with the provisions for the classification of machine parts (Notes 2 (b) and 2 (c) to Section XVI, in particular). This is the case, in particular, for certain electronic memory modules (e.g., SIMMs (Single In-line Memory Modules) and DIMMs ual In-line Memo Modules)). Those modules are to be classified by application of Note 2 to Section (See the 0eneral%xplanstoW~ o t to e h s Chapter). PARTS h Sub'ect to the general provisions regarding the classification of parts see the General ~xpLatory~ o t to e Section XVI), parts of thc goods of this heading are classi led here.
Notes. 1.- This Chapter does not cover : (a) Electrically warmed blankets, bed pads, foot-muffs or the like; electrically warmed clothing, footwear or ear pads or other electrically warmed articles worn on or about the person; (b) Articles of glass of heading 70.11; (c) Machines and apparatus of heading 84.86; (d) Vacuum apparatus of a kind used in medical, surgical, dental or veterinary sciences (heading 90.18); or (e) Electrically heated furniture of Chapter 94. 2.- Headings 85.01 to 85.04 do not apply to goods described in heading 85.11, 85.12, 85.40, 85.41 or 85.42. However, metal tank mercury arc rectifiers remain classified in heading 85.04. 3.- For the purposes of heading 85.07, the expression “electric accumulators” includes those presented with ancillary components which contribute to the accumulator’s function of storing and supplying energy or protect it from damage, such as electrical connectors, temperature control devices (for example, thermistors) and circuit protection devices. They may also include a portion of the protective housing of the goods in which they are to be used. 4.- Heading 85.09 covers only the following electro-mechanical machines of the kind commonly used for domestic purposes : (a) Floor polishers, food grinders and mixers, and fruit or vegetable juice extractors, of any weight; (b) Other machines provided the weight of such machines does not exceed 20 kg. The heading does not, however, apply to fans or ventilating or recycling hoods incorporating a fan, whether or not fitted with filters (heading 84.14), centrifugal clothes-dryers (heading 84.21), dish washing machines (heading 84.22), household washing machines (heading 84.50), roller or other ironing machines (heading 84.20 or 84.51), sewing machines (heading 84.52), electric scissors (heading 84.67) or to electro-thermic appliances (heading 85.16). 5.- For the purposes of heading 85.17, the term "smartphones” means telephones for cellular networks, equipped with a mobile operating system designed to perform the functions of an automatic data processing machine such as downloading and running multiple applications simultaneously, including third-party applications, and whether or not integrating other features such as digital cameras and navigational aid systems. 6.- For the purposes of heading 85.23 : (a) “Solid-state non-volatile storage devices” (for example, “flash memory cards” or “flash electronic storage cards”) are storage devices with a connecting socket, comprising in the same housing one or more flash memories (for example, “FLASH E2PROM”) in the form of integrated circuits mounted on a printed circuit board. They may include a controller in the form of an integrated circuit and discrete passive components, such as capacitors and resistors; (b) The term “smart cards” means cards which have embedded in them one or more electronic integrated circuits (a microprocessor, random access memory (RAM) or read-only memory (ROM)) in the form of chips. These cards may contain contacts, a magnetic stripe or an embedded antenna but do not contain any other active or passive circuit elements. 7.- For the purposes of heading 85.24, “flat panel display modules” refer to devices or apparatus for the display of information, equipped at a minimum with a display screen, which are designed to be incorporated into articles of other headings prior to use. Display screens for flat panel display modules include, but are not limited to, those which are flat, curved, flexible, foldable or stretchable in form. Flat panel display modules may incorporate additional elements, including those necessary for receiving video signals and the allocation of those signals to pixels on the display. However, heading 85.24 does not include display modules which are equipped with components for converting video signals (e.g., a scaler IC, decoder IC or application processer) or have otherwise assumed the character of goods of other headings. For the classification of flat panel display modules defined in this Note, heading 85.24 shall take precedence over any other heading in the Nomenclature. 8.- For the purposes of heading 85.34 “printed circuits” are circuits obtained by forming on an insulating base, by any printing process (for example, embossing, plating-up, etching) or by the “film circuit” technique, conductor elements, contacts or other printed components (for example, inductances, resistors, capacitors) alone or interconnected according to a pre-established pattern, other than elements which can produce, rectify, modulate or amplify an electrical signal (for example, semiconductor elements). The expression “printed circuits” does not cover circuits combined with elements other than those obtained during the printing process, nor does it cover individual, discrete resistors, capacitors or inductances. Printed circuits may, however, be fitted with non-printed connecting elements. Thin- or thick-film circuits comprising passive and active elements obtained during the same technological process are to be classified in heading 85.42. 9.- For the purpose of heading 85.36, “connectors for optical fibres, optical fibre bundles or cables” means connectors that simply mechanically align optical fibres end to end in a digital line system. They perform no other function, such as the amplification, regeneration or modification of a signal. 10.-Heading 85.37 does not include cordless infrared devices for the remote control of television receivers or other electrical equipment (heading 85.43). 11.-For the purposes of heading 85.39, the expression “light-emitting diode (LED) light sources” covers : (a) “Light-emitting diode (LED) modules” which are electrical light sources based on light-emitting diodes (LED) arranged in electrical circuits and containing further elements like electrical, mechanical, thermal or optical elements. They also contain discrete active elements, discrete passive elements, or articles of heading 85.36 or 85.42 for the purposes of providing power supply or power control. Light-emitting diode (LED) modules do not have a cap designed to allow easy installation or replacement in a luminaire and ensure mechanical and electrical contact. (b) “Light-emitting diode (LED) lamps” which are electrical light sources containing one or more LED modules containing further elements like electrical, mechanical, thermal or optical elements. The distinction between light-emitting diode (LED) modules and light-emitting diode (LED) lamps is that lamps have a cap designed to allow easy installation or replacement in a luminaire and ensure mechanical and electrical contact. 12.-For the purposes of headings 85.41 and 85.42 : (a) (i) “Semiconductor devices” are semiconductor devices the operation of which depends on variations in resistivity on the application of an electric field or semiconductor-based transducers. Semiconductor devices may also include assembly of plural elements, whether or not equipped with active and passive device ancillary functions. “Semiconductor-based transducers” are, for the purposes of this definition, semiconductor- based sensors, semiconductor-based actuators, semiconductor-based resonators and semiconductor-based oscillators, which are types of discrete semiconductor-based devices, which perform an intrinsic function, which are able to convert any kind of physical or chemical phenomena or an action into an electrical signal or an electrical signal into any type of physical phenomenon or an action. All the elements in semiconductor-based transducers are indivisibly combined, and may also include necessary materials indivisibly attached, that enable their construction or function. The following expressions mean : (1) “Semiconductor-based” means built or manufactured on a semiconductor substrate or made of semiconductor materials, manufactured by semiconductor technology, in which the semiconductor substrate or material plays a critical and unreplaceable role of transducer function and performance, and the operation of which is based on semiconductor properties including physical, electrical, chemical and optical properties. (2) “Physical or chemical phenomena” relate to phenomena, such as pressure, acoustic waves, acceleration, vibration, movement, orientation, strain, magnetic field strength, electric field strength, light, radioactivity, humidity, flow, chemicals concentration, etc. (3) “Semiconductor-based sensor” is a type of semiconductor device, which consists of microelectronic or mechanical structures that are created in the mass or on the surface of a semiconductor and that have the function of detecting physical or chemical quantities and converting these into electric signals caused by resulting variations in electric properties or displacement of a mechanical structure. (4) “Semiconductor-based actuator” is a type of semiconductor device, which consists of microelectronic or mechanical structures that are created in the mass or on the surface of a semiconductor and that have the function of converting electric signals into physical movement. (5) “Semiconductor-based resonator” is a type of semiconductor device, which consists of microelectronic or mechanical structures that are created in the mass or on the surface of a semiconductor and that have the function of generating a mechanical or electrical oscillation of a predefined frequency that depends on the physical geometry of these structures in response to an external input. (6) “Semiconductor-based oscillator” is a type of semiconductor device, which consists of microelectronic or mechanical structures that are created in the mass or on the surface of a semiconductor and that have the function of generating a mechanical or electrical oscillation of a predefined frequency that depends on the physical geometry of these structures. (ii) “Light-emitting diodes (LED)” are semiconductor devices based on semiconductor materials which convert electrical energy into visible, infra-red or ultra-violet rays, whether or not electrically connected among each other and whether or not combined with protective diodes. Light-emitting diodes (LED) of heading 85.41 do not incorporate elements for the purposes of providing power supply or power control; (b) “Electronic integrated circuits” are : (i) Monolithic integrated circuits in which the circuit elements (diodes, transistors, resistors, capacitors, inductances, etc.) are created in the mass (essentially) and on the surface of a semiconductor or compound semiconductor material (for example, doped silicon, gallium arsenide, silicon germanium, indium phosphide) and are inseparably associated; (ii) Hybrid integrated circuits in which passive elements (resistors, capacitors, inductances, etc.), obtained by thin- or thick-film technology, and active elements (diodes, transistors, monolithic integrated circuits, etc.), obtained by semiconductor technology, are combined to all intents and purposes indivisibly, by interconnections or interconnecting cables, on a single insulating substrate (glass, ceramic, etc.). These circuits may also include discrete components; (iii) Multichip integrated circuits consisting of two or more interconnected monolithic integrated circuits combined to all intents and purposes indivisibly, whether or not on one or more insulating substrates, with or without leadframes, but with no other active or passive circuit elements. (iv) Multi-component integrated circuits (MCOs) : a combination of one or more monolithic, hybrid, or multi-chip integrated circuits with at least one of the following components : silicon-based sensors, actuators, oscillators, resonators or combinations thereof, or components performing the functions of articles classifiable under heading 85.32, 85.33, 85.41, or inductors classifiable under heading 85.04, formed to all intents and purposes indivisibly into a single body like an integrated circuit, as a component of a kind used for assembly onto a printed circuit board (PCB) or other carrier, through the connecting of pins, leads, balls, lands, bumps, or pads. For the purpose of this definition : 1. “Components” may be discrete, manufactured independently then assembled onto the rest of the MCO, or integrated into other components. 2. “Silicon based” means built on a silicon substrate, or made of silicon materials, or manufactured onto integrated circuit die. 3. (a) “Silicon-based sensors” consist of microelectronic or mechanical structures that are created in the mass or on the surface of a semiconductor and that have the function of detecting physical or chemical phenomena and transducing these into electric signals, caused by resulting variations in electric properties or displacement of a mechanical structure. “Physical or chemical phenomena” relates to phenomena, such as pressure, acoustic waves, acceleration, vibration, movement, orientation, strain, magnetic field strength, electric field strength, light, radioactivity, humidity, flow, chemicals concentration, etc. (b) “Silicon based actuators” consist of microelectronic and mechanical structures that are created in the mass or on the surface of a semiconductor and that have the function of converting electrical signals into physical movement. (c) “Silicon based resonators” are components that consist of microelectronic or mechanical structures that are created in the mass or on the surface of a semiconductor and have the function of generating a mechanical or electrical oscillation of a predefined frequency that depends on the physical geometry of these structures in response to an external input. (d) “Silicon based oscillators” are active components that consist of microelectronic or mechanical structures that are created in the mass or on the surface of a semiconductor and that have the function of generating a mechanical or electrical oscillation of a predefined frequency that depends on the physical geometry of these structures. For the classification of the articles defined in this Note, headings 85.41 and 85.42 shall take precedence over any other heading in the Nomenclature, except in the case of heading 85.23, which might cover them by reference to, in particular, their function. Subheading Notes. 1.- Subheading 8525.81 covers only high-speed television cameras, digital cameras and video camera recorders having one or more of the following characteristics : - writing speed exceeding 0.5 mm per microsecond; - time resolution 50 nanoseconds or less; - frame rate exceeding 225,000 frames per second. 2.- In respect of subheading 8525.82, radiation-hardened or radiation-tolerant television cameras, digital cameras and video camera recorders are designed or shielded to enable operation in a high-radiation environment. These cameras are designed to withstand a total radiation dose of at least 50 × 103 Gy(silicon) (5 × 106 RAD (silicon)), without operational degradation. 3.- Subheading 8525.83 covers night vision television cameras, digital cameras and video camera recorders which use a photocathode to convert available light to electrons, which can be amplified and converted to yield a visible image. This subheading excludes thermal imaging cameras (generally subheading 8525.89). 4.- Subheading 8527.12 covers only cassette-players with built-in amplifier, without built-in loudspeaker, capable of operating without an external source of electric power and the dimensions of which do not exceed 170 mm x 100 mm x 45 mm. 5.- For the purposes of subheadings 8549.11 to 8549.19, “spent primary cells, spent primary batteries and spent electric accumulators” are those which are neither usable as such because of breakage, cutting- up, wear or other reasons, nor capable of being recharged.