The tariff classification of sputtering targets from South Korea

N303633 April 12, 2019 CLA-2-85:OT:RR:NC:N2:220 CATEGORY: Classification TARIFF NO.: 8543.90.1200 SeungYun Lee Samsung Corning Advanced Glass Gumi Plant, 3Gongdan3-Ro 242 Gyeongsangbuk-Do Gumi-si 39396 South Korea RE: The tariff classification of sputtering targets from South Korea Dear Mr. Lee: In your letter dated March 26, 2019 you requested a tariff classification ruling on behalf of your client, Gentex Corporation. The merchandise under consideration is identified as an indium tin oxide (ITO) sputtering target. You state this ternary composition of indium, tin, and oxygen is principally used in sputtering target applications because of its conductivity and optical transparency when deposited as a thin film in physical vapor deposition applications. In your request you provided two classifications for the subject sputtering targets. The first suggestion was for subheading 2825.90.9000, Harmonized Tariff Schedule of the United States, (HTSUS). We disagree as Note 1 to Chapter 28 precludes this product from classification in Chapter 28. Your second suggested classification for the sputtering targets, wherewith we agree, was subheading 8543.90.1200, HTSUS. The applicable subheading for the ITO sputtering target will be 8543.90.1200, 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 the World Wide Web at https://hts.usitc.gov/current. 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 Karl Moosbrugger at karl.moosbrugger@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division