CLA-2-85:RR:NC:MM:109 I86737

Ms. Sharon M. Burns
AVX Kyosera
801 17 TH Avenue South
Myrtle Beach, SC 29575

RE: The tariff classification of a Niobium Oxide Capacitor from United Kingdom and Czech Republic

Dear Ms. Burns:

In your letter dated September 24, 2002, you requested a tariff classification ruling.

The merchandise is described in your letter as a new type of passive electronic component (capacitor). This new capacitor known as the Niobium Oxide Capacitor or OxiCap( uses niobium oxide ceramic material as the anodic material. It is a solid electrolytic (not layered) ceramic capacitor. It is a brand new product for the passive component industry. It is similar to the tantalum capacitor at a price competitive with aluminum capacitors. It utilizes advanced technology with a safe (non-burning, high-resistance failure mode) and professional reliability level alternative when high transient currents are a concern. A single OxiCap( capacitor exhibits ESR values that normally require up to ten aluminum capacitors to achieve. At the same time, these advanced surface mount capacitors match capacitance values of tanatalums without the propensity for cracking that can occur when high CV multi-layer ceramics are used in similar conditions. Another unique advantage with the OxiCap( is the voltage-departing characteristic, where the OxiCap( because of the high reliability and safe failure mode is departed at only 20% compared to the standard 50%, for other similar products. It is ideal for use during filtering applications and provides excellent electrical characteristic voltages. A sample of the merchandise was submitted to this office.

The applicable subheading for the Niobium Oxide Capacitor will be 8532.29.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for “ Electrical capacitors, fixed, variable or adjustable… parts thereof: Other: Other: Other.” The rate of duty will be free.

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 Linda M. Hackett at 646-733-3015.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division