CLA-2-71:OT:RR:NC:N4:433
Ram J. Arvikar
Director Global Quality & Compliance
Vectron International
267 Lowell Road
Hudson, NH 03051
RE: The tariff classification of crystal wafers from China.
Dear Mr. Arvikar:
In your letter dated January 15, 2010, you requested a tariff classification ruling.
The items are described as circular crystal wafers made of CTGS (Calcium Tantalum Gallium Silicate), CTAS (Calcium Tantalum Aluminum Silicate), and CNGS (Calcium Niobium Gallium Silicate). The dimensions are typically 8 to 10 mm in diameter by 0.26 mm in thickness. The crystals are chemical derivatives of lanthanum gallium silicate (LGS) and are grown using a Czochralski method, similar to silicon wafers. These crystals are drawn from a melt consisting of calcium oxide, and either niobium or tantalum oxide – silicon oxide and either aluminum or gallium oxide to create the desired composition of calcium (niobium. tantalum) (aluminum, gallium) silicate crystals.
LGS is a piezoelectric material, with no phase transitions up to its melting point of 1470 °C. Single crystal LGS can be grown via the Czochralski method, in which crystallization is initiated on a rotating seed crystal lowered into the melt followed by pulling from the melt. Using the Czochralski process, which is a method of crystal growth, one can obtain single crystals for semiconductors, metals, salts, and synthetic gemstones.
The applicable subheading for the piezoelectric effect, circular crystal wafers, will be 7104.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “synthetic or reconstructed precious or semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semi-precious stones, temporarily strung for convenience of transport: Piezo-electric quartz.” The rate of duty will be 3% ad valorem.
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 Neil H. Levy at (646) 733-3036.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division