The tariff classification of synthetic fused silica from Japan

NY G84895 April 9, 2001 CLA-2-70:RR:NC:2:226 G84895 CATEGORY: Classification TARIFF NO.: 7006.00.40, 9902.70.06 Mr. H. Yamada Sumitomo Corporation of America 600 Third Avenue New York, NY 10016-2001 RE: The tariff classification of synthetic fused silica from Japan Dear Mr. Yamada: In your letter dated November 20, 2000, you requested a tariff classification ruling. A representative sample of the item was submitted and was sent to our Customs laboratory for analysis. The submitted sample – item SK-1300 - is described as a synthetic fused silica wafer. You indicated in your letter that at the time of importation the wafers are not in the form of optical elements or blanks for optical elements. They are not ground or polished to obtain optical properties. Our Customs laboratory has determined that this product is in the form of a disk and is composed of synthetic fused silica. The applicable subheading for the synthetic fused silica wafer will be 7006.00.40, Harmonized Tariff Schedule of the United States (HTS), which provides for glass of heading 7003, 7004 or 7005, bent edge-worked, engraved, drilled enameled or otherwise worked, but not framed or fitted with other materials: other: other. The duty rate will normally be 4.9 percent ad valorem. However, there is a temporary reduction in the rate of duty for substrates of synthetic quartz or synthetic fused silica imported in bulk or in forms or packages for retail sale (provided for in subheading 7006.00.40). If imported into the United States on or before 12/31/2003, the rate of duty will be free. The applicable subheading will be 9902.70.06, HTS. 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 Jacob Bunin at 212-637-7074. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division