HQ 950615
January 22,1992
CLA-2 CO:R:C:F 950615 JGH
John M. Peterson, Esq.
Neville, Peterson & Williams
39 Broadway
New York, New York 10006
RE: Classification of electronically doped zinc sulfides,
products of Japan, under the Harmonized Tariff Schedule
of the United States (HTSUS).
Dear Sir:
Your letters of August 8 and 22, 1991, concerns the tariff
status under the HTSUS of certain electronically doped zinc
sulfide products used in coatings for cathode ray tube screens,
paints or other types of coatings.
FACTS:
The zinc sulfide is said to be doped for electronic uses
with minute quantities of copper and aluminum, silver or
copper/gold/aluminum, and is over 99.99 percent by weight of
zinc sulfide, with the added "dopants" being less than 0.5
percent by weight. The addition of the "dopants", along with
the fluxing and firing processes, activates the zinc sulfide,
promoting the use of the product for electronic purposes;
specifically for the production of phosphor chemicals which
are used in the manufacture of cathode ray tubes for color
television receivers.
The ingredients are said to have been fluxed and fired
prior to importation at temperatures between 900-1100 degrees
Centigrade. The firing process is said to impart some
luminescent capabilities to the product, and provides for the
broadest possible dispersion of the"dopants" throughout the mass.
-2-
After importation the product is said to have to be washed
with solvents and coated with silicon, which assists in the
application of the phosphors to the cathode ray tubes; they are
also milled, filtered, dried and sieved. The post importation
processing is essential, it is claimed, by removing the
radiation blocking chemicals and applying the fixative coating,
all in an attempt to enhance the luminescing ability of the
imported materials.
Samples of silver doped-zinc sulfide, copper/aluminum doped-
zinc sulfide, and copper/gold/aluminum doped-zinc sulfide
examined by a Customs laboratory were described as dedicated to
use as luminophores.
ISSUE:
Whether the doped zinc sulfides are classifiable under the
provision for inorganic products of a kind used as luminophores,
in subheading 3206.50.00, HTSUS, or chemical compounds doped for
use in electronics in subheading 3818.00.00, HTSUS.
LAW AND ANALYSIS:
It is argued that as imported, the electronically doped
zinc sulfides have luminescent properties which are too
undeveloped and short lived to be commercially useful. It is
admitted that the products have been fluxed and fired, and will
luminesce when exposed to directed radiation; it is further
claimed that they must undergo further processing after
importation before they can be used as a phosphor. Furthermore,
as imported the product is said not to be commercially fit for
use as "luminophores" in coloring paints, plastics, or paper
because of the agglomeration of the particles. Thus, since it
is not a finished product, it is not classifiable as a
luminophore within the meaning of subheading 3206.50.000, HTSUS.
Rather, it is urged that the products are chemical compounds
which have been doped for use in electronics in subheading
3818.00.00, HTSUS.
The Explanatory Notes, which provide an explanation of
the various tariff provisions on the international level, state
in regard to Heading 3206, that inorganic products of a kind
used as luminophores are products which, under the action of
visible or invisible radiations, produce a luminescent effect.
It goes on to state that most of these products consist of metal
salts activated by the presence in very small quantities of
"activating" products such as silver, copper or manganese; for
example, zinc sulfide activated by silver or copper, zinc
sulfate activiated by copper, etc.
-3-
The Explanataory Notes to subheading 3818.00.00, HTSUS,
note that the provision covers chemical elements doped with
additives, which are in the form of discs, wafers, or similar
forms; also covered are chemical compounds containing certain
additives "with a view to their use in electronics, whether in
the form of cylinders, rods, etc., or cut into discs, wafers
or similar forms."
Subheading 3206.50.00, HTSUS, applies to inorganic products
of a kind used as luminophores. This classification is objected
to, for while it is acknowledged that the imports are activated
and would luminesce, it is asserted that they can not be used
for their ultimate use as a coating without further processing.
While it is true that they have to be further processed to fit
a particular end use, the fact remains that as imported they
are inorganic chemicals, which, because of the fact that they
have been doped, fluxed and fired, have been activated, and,
thus, are of a kind used as luminophores; and in the language
of the Explanatory Notes are, in fact, inorganic products which
under the the action of visible or invisible radiations produce
a luminescent effect. It is not the ultimate end use which
makes these inorganic products of a kind used as luminophores
but, rather, the processing undergone prior to importation.
HOLDING:
Electronically-doped zinc sulfides, which have been fluxed
and fired and possess luminescent properties, are classifiable
under the provision for inorganic products of a kind used as
luminophores in subheading 3206.50.00, HTSUS.
Sincerely,
John Durant, Director
Commercial Rulings Division
8cc CIE
hurley library/peh
950615