CLA-2-71:S:N:N8:344 802695
Mr. Don Graham
Coulter
Technology Facility
115 Patton Court
Nicholasville, KY 40356
RE: The tariff classification of synthetic ruby and sapphire
blanks from Switzerland.
Dear Mr. Graham:
In your letter dated September 23, 1994 and subsequent letter
dated October 11, 1994 providing additional information, you
requested a tariff classification ruling.
The submitted samples are:
1. Coulter P/N 23567 - Special blank for 100 micron
wafer: 60 Degree white sapphire, annealed after
drilling. OD=2.65/2.70MM; Thickness=0.20/0.22MM
ID=0.100/0.103MM.
2. Coulter P/N 23236 - Blank for 50 micra wafer: red ruby,
annealed after drilling OD=1.65/1.70MM;
Thickness=0.18/0.20MM ID=0.050/0.53MM
3. Coulter P/N 23237 - Blank for 100 micra wafer: red ruby,
annealed after drilling OD=3.65/3.70MM
Thickness=0.20/0.22MM ID=0.100/0.103MM.
You further indicate in your letter of October 11, 1994, that
after importation, the wafers are blocked and lapped on lapping
machines, using diamond slurry. This is a several-step process
which results in a scratch-free surface under 430 magnification on
a laboratory microscope. When finished, these items are used in
cell and particle counters, for in vitro medical, clinical and
research applications; parts finished in Switzerland do not have
the finish needed for importer's applications. The trade name for
these blanks are either ring jewels or end jewels, depending on
whether or not the item has a hole through it. They are made from
synthetic aluminum oxide (AL203), either pure or with approximately
0.5% chromium oxide added, in single-crystal form.
- 2 -
Based on above noted size specifications, these ruby and
sapphire articles are not suitable for use as jewels in clocks or
watches. The ruby and sapphire blanks, whether natural, synthetic
or reconstructed are classifiable under the provision for articles
of semiprecious stones...item number 7116.20.2000, Harmonized
Tariff Schedule of United States (HTS), at the rate of 21% ad
valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport