The tariff classification of a sputtering target from Belgium, Liechtenstein or Taiwan

NY L81863 May 23, 2005 CLA-2-85:RR:NC:N1:112 L81863 CATEGORY: Classification TARIFF NO.: 8543.90.1000 Tony Eshun Sales/Import Manager, Umicore Marketing Services USA, Inc. Magnolia Building 3120 Highwoods Boulevard Suite 110 Raleigh, NC 27604-1035 RE: The tariff classification of a sputtering target from Belgium, Liechtenstein or Taiwan Dear Mr. Eshun: In your letter dated May 19, 2004, you requested a tariff classification ruling on behalf of Umicore Indium Products of Providence, Rhode Island. The item concerned is a rectangular block of Indium Tin Oxide (ITO) measuring 12” in length and 8” in width. Its purpose it to be used a target in a physical vapor deposition or sputtering machine. The applicable subheading for the Indium Tin Oxide (ITO) High Density Sputtering Target will be 8543.90.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for Electrical machines and apparatus, having individual functions, not specified or included elsewhere ... : Parts: Of physical vapor deposition apparatus. 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 Richard Laman at 646-733-3017. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division