The tariff classification of sputtering targets for PVD machines from S. Korea, Russia, Germany and Liechtenstein

N095798 March 19, 2010 CLA-2-85:OT:RR:NC:N1:112 CATEGORY: Classification TARIFF NO.: 8543.90.1100 Scott Chamberlain Supply Chain Manager Gentex Corporation 600 N. Centennail Street Zeeland, MI 49464 RE: The tariff classification of sputtering targets for PVD machines from S. Korea, Russia, Germany and Liechtenstein Dear Mr. Chamberlain: In your letter dated February 26, 2010, you requested a tariff classification ruling. The items concerned are sputtering targets. There are 5 different targets involved. Each of the sputtering targets is used in a physical vapor deposition (PVD) machine. The particular PVD machines, that use these targets, are used to coat glass. Part number 533-0015-000 is manufactured in S. Korea. It is made from Indium Tin Oxide 99% density, 99.99% purity. Part number 533-0044-000 is manufactured in Russia. It is made from Chromium; 99.9% purity. Part number 533-0045-000 is manufactured in Germany. It is made from Chromium; 99.7% purity. Part number 533-0046-000 is manufactured in S. Korea. It is made from Indium Tin Oxide 99% density, 99.99% purity. Part number 533-0047-000 is manufactured in Liechtenstein. It is made from Titanium Oxide 99% purity. Part numbers 533-0015-000 and 533-0046-000 are used to sputter a clear conductive coating onto glass. Part numbers 533-0044-000 and 533-0045-000 are used to sputter a reflective coating onto glass. Part number 533-0047-000 is used to sputter a clear coating onto glass. Each target assembly is precisely engineered and manufactured in order to conform to the precise size and mounting requirements of a particular PVD machine cathode. Within the PVD machine, the targets are attached to a cathode cooling plate using one of two methods: Method 1: The target is directly clamped to the cooling plate of the cathode. Method 2: The target is bonded to a plate which is then clamped to the cooling plate of the cathode. In use, the target is attached to the cathode in a vacuum chamber of the PVD machine. A beam of charged atoms or electrons bombards the target, knocking off atoms or molecules of the target material. These sputtered atoms or molecules are electrically attracted to the surface of the glass which is passing through the vacuum chamber. These sputtered atoms or molecules form a thin, even film on the glass. The applicable subheading for the each of the 5 sputtering targets (533-0015-000, 533-0044-000, 533-0045-000, 533-0046-000, 533-0047-000) will be 8543.90.1100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical machines and apparatus…: Parts: Of physical vapor deposition apparatus of subheading 8543.70”. The general rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/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 Steven Pollichino at (646) 733-3008. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division