CLA-2-69:S:N:N3D:227 866527
Ms. Barbara A. Sasso
Wilson UTC, Inc.
2601 Greenleaf Avenue
Elk Grove, IL 60007
RE: The tariff classification of ceramic evaporation boats from
Germany.
Dear Ms. Sasso:
In your letter dated June 25, 1991 (received in this office on
August 28, 1991), on behalf of ESK Engineered Ceramics, Division
of Wacker Chemicals (USA) Inc., you requested a tariff
classification ruling.
The sample submitted is a resistance-heated, oblong-shape,
ceramic eva-
poration boat, identification number A20, which measures
approximately 6" in length by 1" in width and possesses a top
impression running along most of its length (noting that another
kind of boat, referred to as A0, will also be imported). It is
stated that boat A20 is composed by weight of at least 45% of
titanium diboride, 20% boron nitride and 20% aluminum nitride,
while boat A0 is noted to be composed of at least 46% of titanium
diboride and 50% boron nitride. These evaporation boats are used
in high-vacuum metallization plants for roll film or batch
coating and are electrically resistance heated to 1500 degrees
centigrade.
It is contended that the subject merchandise should be
properly classi- fied under subheading 8419.90.90.60, Harmonized
Tariff Schedule of the United States (HTS), which provides for
other plant and equipment parts, for the treatment of materials
by a process involving a change of temperature, such as
evaporating. However, within the Explanatory Notes of the
Harmonized Commodity Description and Coding System, Note 1(b) of
Chapter 84 excludes from said chapter all appliances or machinery
or parts thereof, of ceramic material (Chapter 69).
The applicable subheading for these evaporation boats will
be 6903.90.00, Harmonized Tariff Schedule of the United States
(HTS), which provides for other refractory ceramic goods...other.
The rate of duty will be 4.9 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