The tariff classification of synthetic quartz substrates from Japan

NY G87074 April 20, 2001 CLA-2-70:RR:NC:2:226 G87074 CATEGORY: Classification TARIFF NO.: 7006.00.40, 9902.70.06 Mr. Ed Kwas Expeditors Tradewin, LLC 1015 Third Avenue, 12th Floor Seattle, Washington 98104 RE: The tariff classification of synthetic quartz substrates from Japan Dear Mr. Kwas: In your letter dated February 1, 2001, on behalf of your client, DuPont Photomasks, Inc., you requested a tariff classification ruling. Representative samples were submitted and were sent to our Customs laboratory for analysis. The submitted samples consist of the following articles: item #6025 - a virgin synthetic quartz substrate and a recycled synthetic quartz substrate, each measuring six inches and 250 mm in thickness and item #5009 – a virgin synthetic quartz substrate and a recycled synthetic quartz substrate, each measuring five inches and 90 mm in thickness. You indicated in your letter that the importer purchases virgin synthetic quartz substrates domestically and transforms them into “photoblanks” and “photomasks”. You further stated that the importer exports the used “photomasks” to Japan, where they are stripped of the image and resist, reverting them to a substrate form. These recycled substrates are then polished and re-imported in bulk into the United States. Our Customs laboratory has determined that the recycled substrates are composed of synthetic fused quartz. The applicable subheading for the recycled synthetic quartz substrates (item #6025 and item #5009) 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 rate of duty 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