CLA-2-71:S:N:N1:115 878388
Mr. Bruce A. Bell
Tower Group International, Inc.
115 Broad Street
P.O. Box 192
Boston, Massachusetts 02101
RE: The tariff classification of Magnetron Targets from
Switzerland.
Dear Mr. Bell:
In your letter dated September 10, 1992, you requested a
tariff classification ruling.
The subject items are known as Magnetron Targets. These
items are specifically for use with a Disk Sputtering System.
Sputtering involves the transfer of a material such as aluminum
or gold, as is the instant case, from a source called a target or
cathode, onto a substrate. The surface of the target is
bombarded with gas ions accelerated by a high voltage, causing
particles to be knocked loose from the target. The particles
cross a vacuum chamber and are deposited on the substrate as a
thin film. The Magnetron Targets are used in the production of a
compact discs and utilize a digital rather than an analog form of
recording. A typical gold target construction measures an
overall size of 5" x 17.5" x 10 mm thick and includes the
following component material breakdown which are bonded together:
a) Gold - 5" x 17.5" x 4 mm thick
b) Copper Backplate - 5" x 17.5" x 6 mm thick
We note your discussion of the tariff classification of
the Magnetron Targets and the possibility of classifying them as
parts of machines of subheading 8479.89.80, HTS. The Magnetron
Targets are not an integral part of sputtering machines and are
essentially material partially consumed during the operation of
the machine. After all of the gold has been transferred onto the
disks, the remaining backplate is removed and a new gold Target
is inserted. The gold portion of the Magnetron Target is
analogous to the paint in a spray gun which is consumed and is
clearly not a part of the gun.
Your merchandise is considered composite goods, consisting
of different materials or made up of different components. This
item shall be classified as if it consisted of the material or
component which gives it its essential character. In this
instance, the gold imparts the essential character, based upon
the role of the gold as a constituent material in relation to the
use of the Magnetron Target.
The applicable subheading for the Magnetron Target will be
7115.90.1000, Harmonized Tariff Schedule of the United States
(HTS), which provides for other articles of precious metal or of
metal clad with precious metal: of gold, including metal clad
with gold. The duty rate will be 7.8% 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