CLA-2-85:RR:NC:MM:109
Mr. Warren E. Coe
Global Trade Operations
Access Business Group International LLC
7575 Fulton Street East
Ada, MI 49355
RE: The tariff classification of a non-populated printed circuit board from China
Dear Mr. Coe:
In your letter dated November 20, 2006, you requested a tariff classification ruling.
The merchandise subject to this ruling is a non-populated printed circuit board. It is identified within your letter as SKU No. WSA1337. SKU No. WSA1337 is a plastics impregnated printed circuit board, which is a non-flexible type, having a base wholly of impregnated paper. A sample of this non-populated printed circuit board was submitted for classification purposes.
This item is a bare printed circuit board, which does not contain any non-printed (discrete) active or passive elements. SKU No. WSA1337 is imported into the United States for review by your scientists to ensure that the board, once populated, will fit into your Water Treatment System. Once your scientists approve the board, it will be returned to the vendor who uses the layout to produce a populated board. However, upon its initial importation into the United States, the board (SKU No. WSA1337) is unpopulated. After it is populated it is identified as SKU No. WSA1395.
The applicable subheading for the non-populated printed circuit board (SKU No. WSA1337) will be 8534.00.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Printed circuits: Plastics impregnated, not flexible type: Having a base wholly of impregnated paper.” 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 Linda M. Hackett at 646-733-3015.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division