The tariff classification of Polycrystalline Diamond (“IPOL”) Products from Korea.

NY F84335 March 30, 2000 CLA-2-71:RR:NC:SP:233 F84335 CATEGORY: Classification TARIFF NO.: 7116.20.5000 Mr. Frank J. Desiderio Ms. Ellen A. DiLapi Grunfeld, Desiderio, Lebowitz & Silverman LLP 245 Park Avenue, 33rd Floor New York, NY 10167-3397 RE: The tariff classification of Polycrystalline Diamond (“IPOL”) Products from Korea. Dear Mr. Desiderio and Ms. DiLapi: In your letter dated March 15, 2000 on behalf of ILJIN IMEC Corp., your reference 00-4576-5 (1) I, you requested a tariff classification ruling. The submitted sample IPOL or “Iljin Polycrystalline Diamond” is a polycrystalline diamond product made by sintering diamond powder on a tungsten carbide substrate. The diamond powder is fused on tungsten carbide substrate by a process involving the application of high temperature and high pressure and bonding material such as cobalt, without melting, to produce a shaped article. The diamond crystals represent the predominant value of the product. The IPOL products come in different shapes: round, rectangular, segmented, and triangular. After importation, the articles are mounted and attached to various industrial tools used for industrial processes. Product literature was also submitted for our review. Your sample and product literature are being returned as requested. The applicable subheading for the Iljin Polycrystalline Diamond (“IPOL”) Products will be 7116.20.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles of natural or cultured pearls, precious or semiprecious stones (natural, synthetic or reconstructed): Of precious or semiprecious stones (natural, synthetic or reconstructed): Other: Other.” 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 Lawrence Mushinske at 212-637-7061. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division