The tariff classification of lead frames for integrated circuits (ICs) from Germany

NY A88295 October 29, 1996 CLA-2-85:RR:NC:1:109 A88295 CATEGORY: Classification TARIFF NO.: 8542.90.0000 Ms. Roxane Peiffer Norman G. Jensen, Inc. 3050 Metro Drive, Suite 300 Minneapolis, Minnesota 55425 RE: The tariff classification of lead frames for integrated circuits (ICs) from Germany Dear Ms. Peiffer: In your letter dated September 27, 1996 you requested a tariff classification ruling on behalf of Buckbee-Mears Company, St. Paul, Minnesota. The merchandise is described in a letter from Mr. Al Miller of Buckbee-Mears Company as lead frames. A sample was also submitted. The lead frames have been photo-chemically etched on a copper sheet. The submitted sample is a copper sheet containing thirty six lead frames designed for IC packaging. The copper sheet has six strips of six parts each. In its imported condition the electrical leads have been formed on each device. After importation the strips will be cut from the sheets and plated in the United States. These strips of parts are sold to U.S. customers, and are used in the final assembly of ICs. The function of the leads is to connect the IC chip to the electronic circuitry. Lead frames have been designed for the packaging of various types of electronic components. They are not provided for in any of the headings of the Harmonized Tariff Schedule of the United States (HTS). These particular parts are suitable for use solely or principally with integrated circuits. The applicable subheading for lead frames designed for use solely or principally with integrated circuits will be 8542.90.0000, HTS, which provides for "[e]lectronic integrated circuits...[p]arts thereof." The rate of duty will be free. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Eileen S. Kaplan at 212-466-5673. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division