CLA-2-80:RR:NC:N1:113 K87486

Ms. Shelly Hess
NILAC
12480 NE Marx Street
Portland, OR 97230

RE: The tariff classification of solder balls from Japan.

Dear Ms. Hess:

In your letter dated June 18, 2004, on behalf of Sojitz Corporation of America, you requested a ruling on tariff classification.

The merchandise is Micropearl SOL solder balls. The SOL was designed to mount silicon chips to circuit boards. The SOL has a plated metal solder layer, a conductive metal layer and polymetric core. The balls contain nickel, copper, tin, lead and silver. They are in principal weight of tin, and do not contain 2% or more of silver.

The applicable subheading for this product will be 8007.00.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of tin, other. The general rate of duty will be 2.8 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.).

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 James Smyth at 646-733-3018.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division