NY 860062
Mar 1 1991
CLA-2-32:S:N:N1:236 860062
Dr. Neil S. Fox
402-B North Curry Street
Carson City, Nevada 89703
RE: The tariff classification of PSR-4000 SOLDER MASK INK and
PSR-4000C SOLDER MASK INK from Japan
Dear Dr. Fox:
In your letter dated November 26, 1990 you requested a
tariff classification ruling.
The prospective import, PSR-4000 Solder Mask Ink is a two
part ink system imported as a one kg. set consisting 750 grams of
ink (dye or pigment, epoxy/acrylate binder, solvent, and
additives) and 300 grams of CA-40 ink hardener.
The soldermasks are negative-working inks that are resistant
to the soldering process. The mask is silk screened onto a
circuit board and after curing, the board is dipped into solder.
The solder adheres to the non inked surfaces thus forming a
positive image of the circuit. It is also claimed that this
product is used to produce lettering and other images on the
reverse side of the circuit board.
The importer plans to import various colors including green,
blue, red, black, and colorless. The colorless will be
identified as PSR-4000C Solder Mask Ink. In our opinion, the
colorless drying to a transparent or translucent hard film would
be a varnish.
The applicable subheading for the (two part system), "PSR-
4000 Solder Mask Ink" will be 3215.90.5000, Harmonized Tariff
Schedule of the United States (HTS), which provides for printing
ink, writing or drawing ink and other inks, whether or not
concentrated or solid, other. The rate of duty will be 1.8
percent ad valorem.
The applicable HTS subheading for the "PSR4000C Solder Mask
Ink" (colorless) will be 3208.90.0000, which provides for other
paints and varnishes based on synthetic polymers or chemically
modified natural polymers, dispersed or dissolved in a nonaqueous
medium.. The rate of duty will be 3.2 percent 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