The tariff classification of bare printed circuit boards from Taiwan

NY C82335 December 29, 1998 CLA-2-85:RR:NC:MM:109 C82335 CATEGORY: Classification TARIFF NO.: 8534.00.0020 Mr. William P. Kaufman Entry/Compliance Supervisor Expeditors International of Washington, Inc. 783 Busti Avenue Buffalo, NY 14213 RE: The tariff classification of bare printed circuit boards from Taiwan Dear Mr. Kaufman: In your letter dated December 2, 1997, you requested a tariff classification ruling on behalf of The SMT Centre Inc., Austin, Texas. The merchandise is described as a 7-Slot Riser 3PCI/2ISA Board, part number 87612-A00. Board type is six layer, one side SMT (surface mount technology) with gold tab. Board size is 7.250" X 7.001" (2 boards/panel). Panel size is 7.250" X 14.002". A sample was submitted. The submitted sample consists of one panel containing two identical unpopulated (bare) printed circuit boards that have not been separated. Copper foil was used in the boards manufacture. As per a telephone conversation with Gordon Hoy of The SMT Centre Inc., the boards are of plastic impregnated fiberglass. The applicable subheading for the 7-Slot Riser 3PCI/2ISA Board, part number 87612-A00 will be 8534.00.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for "[p]rinted circuits: [p]lastics impregnated, not flexible type: [h]aving a base wholly of impregnated glass: [w]ith 3 or more layers of conducting materials." The rate of duty will be 2.8% ad valorem, effective July 1, 1997, or 1.9% ad valorem, effective January 1, 1998. 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, Robert B. Swierupski Director, National Commodity Specialist Division