The tariff classification of an Actel wafer from Japan, Singapore, Germany and Taiwan

NY L80730 November 22, 2004 CLA-2-85:RR:NC:MM:109 L80730 CATEGORY: Classification TARIFF NO.: 8542.21.8005 Mr. Daniel Gallego Logistics Manager Actel Corporation 2061 Stierlin Ct. Mountain View, CA 94043 RE: The tariff classification of an Actel wafer from Japan, Singapore, Germany and Taiwan Dear Mr. Gallego: In your letter, which was received by this office on November 4, 2004, you requested a tariff classification ruling. The merchandise is identified in your letter as an Actel wafer. The Actel wafer is a thin, round slice of semiconductor material, typically silicon, from which microchips are made. Silicon is processed into large cylindrical ingots, sliced into ultra-thin wafers. The wafers contain digital monolithic integrated circuits. The wafers will be implanted with transistors and cut into individual semiconductor chips (microchips). However, the wafers are imported in raw (form) prior to being cut into microchips. The individual microchips are then assembled into finished goods, in this case assembled into Field Programmable Gate Arrays (FPGAs). Two samples of the Actel wafer were submitted for classification purposes and are being returned per your request. The applicable subheading for the Actel wafer will be 8542.21.8005, Harmonized Tariff Schedule of the United States (HTS), which provides for “Electronic integrated circuits and microassemblies: parts thereof: Monolithic integrated circuits: Digital: Other: Unmounted chips, dice and wafers: Silicon.” 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 Linda M. Hackett at 646-733-3015. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division