The tariff classification of electronic packages for large scale integration devices from Japan

NY 893296 January 14, 1994 CLA-2-85:S:N:N1:109 893296 CATEGORY: Classification TARIFF NO.: 8541.90.0000 Mr. David Foster Ablondi, Foster & Sobin, P.C. 1130 Connecticut Avenue N.W. Suite 500 Washington, DC 20026 RE: The tariff classification of electronic packages for large scale integration devices from Japan Dear Mr. Foster: In your letter dated December 17, 1993, you requested a tariff classification ruling on behalf of Sumitomo Electric U.S.A. The merchandise is described in your letter as electronic packages for use in large scale integration devices and in opto-electronic devices such as laser diodes. These packages are made to the customer's specifications from a combination of alumina, aluminum nitride ceramics, copper-tungsten and kovar. These packages perform the functions of a heatsink or heat spreader designed to absorb, store and remove excess heat from the device and to protect and insulate the device. The sample is being returned as per your request. The applicable subheading for the electronic packages for large scale integration devices will be 8541.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for "[parts of diodes, transistors and similar semiconductor devices]." The rate of duty will be free. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport