CLA-2-85:OT:RR:NC:N1:112
Mr. Mark D. Pinchok
Trade Compliance Specialist
Bayer Corporation
100 Bayer Road
Pittsburgh, PA 15205-9741
RE: The tariff classification of electroluminescent films and flexible printed circuit boards from Germany
Dear Mr. Pinchok:
In your letter dated January 06, 2010, you requested a tariff classification ruling.
The items concerned are referred to and represented as samples 1 through 3. Sample 1 is a polycarbonate film which incorporates an electroluminescent layer, electrical contacts and printed graphics. Sample 2 is a polycarbonate film that has been formed into a specific shape; it also incorporates an electroluminescent layer, electrical contacts and printed graphics. By forming/shaping this product it can fit into the housing of specific products. Sample three is a polycarbonate film, printed with graphics, which contains printed circuitry as well as printed capacitive switches; it does not contain an electroluminescent layer.
The electroluminescent films (samples 1 and 2) are produced by printing a transparent front electrode layer, based on PEDOT conductive polymer, onto a Makrofol polycarbonate film. Then a layer (or layers) of a dielectric formulation containing inorganic pigments is deposited. Finally, a back/rear conductive electrode layer is deposited onto the film. When the front and back electrodes are connected to an electrical power source, the current passing through the dielectric results in light emission by the inorganic pigments. The emitted light passes through the transparent front electrode and the polycarbonate film.
The sample that was submitted and notated as sample 3 is a flexible printed circuit board. Polycarbonate film is used as the base/board. The actual circuitry has been created through a printing process. This item does not incorporate any active components, it contains printed circuitry which allows current to travel along, and printed capacitive switches. Both the circuits and capacitive switches have been created during the printing process. This item does not contain an electroluminescent layer.
The applicable subheading for the electroluminescent films (samples 1 and 2) will be 8543.70.7000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical machines and apparatus…: Other machines and apparatus: Electrical luminescent lamps”. The rate of duty will be 2%.
The applicable subheading for the flexible printed circuit board (sample 3) will be 8534.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Printed circuits: Other: Flexible type”. 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 subheading 8534.00.0080, please contact National Import Specialist Linda Hackett at (646) 733-3015. For all other issues please contact National Import Specialist Steven Pollichino at (646) 733-3008.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division