The tariff classification of a vacuum coating machine from Germany

NY R02549 October 5, 2005 CLA-2-85:RR:NC:N1:112 R02549 CATEGORY: Classification TARIFF NO.: 8543.89.1000 Douglas L. Robinson Director, LDC Applied Films Corporation 9586 E. I-25 Frontage Road Suite 200 Longmont, CO 80504-9458 RE: The tariff classification of a vacuum coating machine from Germany Dear Mr. Robinson, In your letter dated September 8, 2005, you requested a tariff classification ruling. The item concerned is the SMARTWEB Vacuum Web Coater. It is a machine which primarily deposits thin, metal films on, among other things, printed circuit boards, displays, integrated circuits and solar cells. Classification of goods in the Harmonized Tariff Schedule of the United States (HTS) is governed by the General Rules of Interpretation (GRIs). GRI 1. states, “ ... classification shall be determined according to the terms of the headings ... “. General Note 3. (h) (vi) states, “ ... a reference to “headings” encompasses subheadings indented thereunder.”. The applicable subheading for the SMARTWEB Vacuum Web Coater will be 8543.89.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Electrical machines ... , having individual functions, not specified or included elsewhere ... : Other machines ... : Other: Physical vapor deposition apparatus: Machines for processing semiconductor materials ... diodes, transistors ... and ... integrated circuits. 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