CLA-2-90:OT:RR:NC:1:114
Mr. John Cotton
Andover Corporation
4 Commercial Drive
Salem, NH 03079-2800
RE: The tariff classification of germanium, silicon and sapphire substrates from China
Dear Mr. Cotton:
In your letter dated May 12, 2008, you requested a tariff classification ruling. Samples were submitted with the ruling letter.
You state that the germanium, silicon, and sapphire substrates are polished. They will be further processed in the United States. This processing will consist of deposition thin-film optical coating to create optical filters. They will be used in the infrared band, gas analysis applications, night vision, thermal imaging, spectroscopy, astronomy, security systems and weapons systems. The substrates will be imported in four different sizes: 25mm in diameter and 1mm in thickness, 25mm in diameter and 2mm in thickness, 50mm in diameter and 1mm in thickness, and 50mm in diameter and 2mm thickness.
You proposed classification under subheading 8112.99.1000, Harmonized Tariff Schedule of the United States (HTSUS) for the germanium substrates. The National Import Specialist responsible for subheading 8112.99.1000, HTSUS, reviewed your ruling request and states that the germanium substrates are not classifiable in subheading 8112.99.1000, HTSUS, because they are more specifically provided for elsewhere.
You proposed classification under subheading 3818.00.0090, Harmonized Tariff Schedule of the United States (HTSUS) for the silicon substrate. The National Import Specialist responsible for subheading 3818.00.0090, HTSUS, reviewed your ruling request and states that the silicon substrates are not classifiable in subheading 3818.00.0090, HTSUS, because the silicon substrates do not appear to be doped. Additionally, these are not for use in electronics. As such, heading 3818 is not applicable. The Explanatory Notes to heading 3818 are noted.
You proposed classification under subheading 7116.20.5000, Harmonized Tariff Schedule of the United States (HTSUS) for the sapphire substrates. The National Import Specialist responsible for subheading 7116.20.5000, HTSUS, reviewed your ruling request and states that the sapphire substrates are not classifiable in subheading 7116.20.5000, HTSUS, because the sapphire substrates are excluded from chapter 71 based on chapter note 17, 3(l).
The applicable subheading for the germanium, silicon and sapphire substrates will be 9001.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other optical elements, of any material, unmounted, other than optical elements of glass not optically worked. The rate of duty will be 2.9 percent.
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 Barbara Kiefer at 646-733-3019.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division