CLA-2-84:RR:NC:1:103 H80185
Ms. Cindy Pitrat
Applied Films
9586 I-25 Frontage Road
Longmont, CO 80504
RE: The tariff classification of the Multiweb sputtering machine from Germany
Dear Ms. Pitrat:
In your letter dated March 15, 2001 you requested a tariff classification ruling.
The Multiweb sputter coating machine is used to coat various metals and metal oxides onto one side of a continuous web substrate. Sputtering is a process in which a target material is bombarded by ions in a vacuum, producing atoms of the target material due to momentum transfer. The atoms then condense on the substrate, forming an extremely thin, even coating. In the Multiweb machine a polyester or similar substrate is unwound from a roll, sputter coated in a vacuum chamber, and then rewound. The Multiweb is capable of sputter coating various materials such as tin oxide, indium tin oxide, silicon dioxide, titanium, copper, and silver. After undergoing coating the substrate can be used in the production of such products as window films, thermal barriers, flexible circuits, transparent conductors, and anti-static packagings.
The applicable subheading for the Multiweb sputter coating machine will be 8479.89.9797, Harmonized Tariff Schedule of the United States (HTS), which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere (in Chapter 84): other machines and mechanical appliances: other: other: other: other. The rate of duty will be 2.5 percent ad valorem.
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 Alan Horowitz at 212-637-7027.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division