CLA-2-85:OT:RR:NC:N1:109
Lora Mayo-Brown
Robert Bosch LLC
International Trade Department
8101 Dorchester Road
Charleston, South Carolina 29418
RE: The tariff classification of a DBC Ceramic Substrate from an undisclosed country of origin
Dear Ms. Mayo-Brown:
In your letter dated September 4, 2013, you requested a tariff classification ruling.
The merchandise in question is a direct bonded copper (DBC) ceramic substrate board. Each substrate board is populated with 6 transistors, 1 resistor and 3 capacitors. At the time of importation the DBC boards come manufactured into rectangular shaped sheets that contain either 15 or 18 individual boards which are intended to be snapped apart after importation. The sheets measure approximately: 6 inches by 4 inches or 7 inches by 5 inches.
The DBC ceramic substrate boards are used to convert DC current into AC current. The AC current is used to run a 3 phase AC motor. In use, the DBC boards receive a signal from a logic printed circuit board. Based on the strength of the incoming signal the transistors on the DBC board will regulate the amount of current that is being converted from DC to AC. The frequency of the converted AC current will dictate the speed of the motor.
The applicable subheading for the DBC (Direct Bonded Copper) ceramic substrate board will be 8504.40.4000 , Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Static converters: Speed drive controllers for electric motors." The rate of duty will be 1.5 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 Steven Pollichino at (646) 733-3008.
Sincerely,
Myles B. Harmon
Acting Director
National Commodity Specialist Division