The tariff classification of carbon graphite film (CAS-7782-42-5) on various substrates from various countries

N252108 April 10, 2014 CLA-2-68:OT:RR:NC:N2:237 CATEGORY: Classification TARIFF NO.: 6815.10.0000 William R. Finch Senior Engineer Thermo Fisher Scientific 5225 Verona Road Madison, Wisconsin 53711 RE: The tariff classification of carbon graphite film (CAS-7782-42-5) on various substrates from various countries Dear Mr. Finch: In your letter dated April 3, 2014 you requested a tariff classification ruling. The product is described as an extremely thin film of carbon graphite on various substrates including copper, plastic or ceramic sheeting. The substrate functions as a support for the carbon graphite film. The carbon graphite film is used for analysis purposes with various scientific instruments. The carbon graphite film imparts the essential character of the article. In your letter you suggest classification in subheading 3801, HTSUS, which provides for: other preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semi-manufactures. However, this heading excludes: (c) Artificial graphite surface worked, surface finished, cut to special shapes, lathe-worked, drilled, milled, etc., or transformed into articles. If of a kind used for non-electrical purposes, these usually fall in heading 6815 (e.g., filters, discs, bearings, molds, acid-resistant bricks, etc.). Therefore, the applicable subheading for the carbon graphite film on various substrates will be 6815.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Non-electrical articles of graphite or other carbon. The 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 Frank Cantone at frank.l.cantone@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division