CLA-2-38:RR:NC:2:239 M87429

Ms. Eleanore Kelly-Kobayashi
Rode & Qualey
55 West 39th Street
New York, NY 10018

RE: The tariff classification of a silicon wafer from Finland.

Dear Ms. Kobayashi:

In your letter dated October 23, 2006, on behalf of your client Becton Dickinson AcuteCare, Inc., you requested a tariff classification ruling for a polished silicon wafer that measures 4 inches in diameter and is 350 microns thick. The wafer, which is doped with phosphorous, will be cut into pieces and sharpened to become surgical blades.

In your inquiry you request classification in subheading 2804.61.0000, Harmonized Tariff Schedule of the United States (HTSUS). Per Chapter 28, note 8, the subject merchandise is precluded from this subheading because the product is in the form of a wafer.

 The applicable subheading will be 3824.90.3900, (HTSUS), which provides for prepared binders for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: other: mixtures of two or more inorganic compounds: other. The rate of duty will be free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Richard Dunkel at 646-733-3032.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division