CLA-2-76:OT:RR:NC:1:117

Luz Elena Feliciano
Checkpoint Caribbean Ltd.
Human Resources Department
Sabanetas Industrial Park
P.O. Box 7283
Ponce, PR 00732-7283

RE: The tariff classification of etched aluminum foil from Japan

Dear Ms. Feliciano:

In your letter dated July 21, 2011 you requested a tariff classification ruling.

The product which is described as etched/edited EP710 PSG master rolls, in a width of 266 mm and a length of 500m consists of peel off units in size approximately 1.25 inches by 1.50 inches. Each piece consists of a laminate of aluminum foil printed with an image of a LCR circuit. They are said to be imported as printed web raw material and then processed through a converting process and testing to obtain the finished commercial product. They are intended to be further manufactured into radio frequency devices.

The sample which you submitted was transferred to our laboratory, as you were notified, and the report has been issued to this office. Based on your information and the laboratory report we have determined the classification.

The applicable subheading for the etched aluminum foil material will be 7607.19.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for aluminum foil (whether or not backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2mm; not backed, other, etched capacitor foil. The rate of duty will be 5.3 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 Mary Ellen Laker at (646) 733-3020.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division