CLA-2-74:OT:RR:E:NC:1:117
Jimmy Ting
Great World Customs Service
218 Littlefield Ave.
South San Francisco, CA 94080
RE: The tariff classification of copper clad laminates from China.
Dear Mr. Ting:
In your letter dated April 4, 2008 you requested a tariff classification ruling.
The products to be imported are cut lengths of copper clad laminate consisting of two layers of 99.8% pure copper foil with a prepreg, glass fabric and plastic resin, bonding sheet sandwiched in between. Available in a variety of widths with thicknesses ranging from .002” (.0508 mm) to .200” (5.08 mm), this material, as imported, is known as mass laminated circuit board core. After undergoing considerable further working in the United States, this core material will ultimately be used as a base in the production of printed circuit boards.
The applicable subheading for those copper clad laminates with thicknesses of 5 mm or more will be 7409.19.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for copper plates, sheets and strip, of a thickness exceeding 0.15 mm, of refined copper, other, of a thickness of 5 mm or more. The rate of duty will be 3 percent.
The applicable subheading for those copper clad laminates with thicknesses of 0.15 mm or more but less than 5 mm will be either 7409.19.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for copper plates, sheets and strip, of a thickness exceeding 0.15 mm, of refined copper, other, of a thickness of less than 5 mm, of a width of 500 mm or more OR 7409.19.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for copper plates, sheets and strip, of a thickness exceeding 0.15 mm, of refined copper, other, of a thickness of less than 5 mm, of a width of less than 500 mm. The rates of duty will be 1 percent and 3 percent respectively.
The applicable subheading for those copper clad laminates with thicknesses not exceeding 0.15 mm will be 7410.11.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for copper foil (whether or not printed or backed with paper, paperboard, plastics, or similar backing materials) of a thickness (excluding any backing) not exceeding 0.15 mm, not backed, of refined copper. The rate of duty will be 1 percent.
Referencing NY Ruling I84154, dated July 29, 2002, you suggest classification of the copper clad laminates in 7419.99.5050 as other articles of copper, other. However, in accordance with the General Explanatory Notes to Chapter 74, “products and articles of copper are frequently subjected to various treatments to improve the properties or appearance of the metal, etc. These treatments are generally those referred to in the General Explanatory Note to Chapter 72, and do not affect the classification of the goods.” Chapter 72, General Explanatory Note IV (C) (2)(g) includes lamination as an allowable subsequent manufacturing or finishing process, that would not change the classification of a flat surfaced product such as plate, sheet, strip or foil.
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 Gloria Stingone at 646-733-3020.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division