The classification of epoxy resin mastic from Taiwan. Dear Mr. Chang:

NY F82738 March 24, 2000 CLA-2-32:RR:NC:2:237 F82738 CATEGORY: Classification TARIFF NO: 3214.10.0020 Mr. Jerry Chang C&L Hi-Tech Corp. 15F-3, No. 211, Chung-Cheng 4th Rd. Kaohsiung, Taiwan (Republic of China) RE: The classification of epoxy resin mastic from Taiwan. Dear Mr. Chang: In your letter dated January 24, 2000 you requested a tariff classification ruling for an epoxy resin mastic, consisting of 15-20% epoxy resin/hardener and 75-85% silica sand filler, for use in encapsulating diodes, transistors and integrated circuits. The applicable subheading for the epoxy resin mastic will be 3214.10.0020, HTSUS, which provides for other mastics. The rate of duty is 3.7 percent ad valorem. 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 Frank Cantone at 212-637-7018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division