CLA-2-85:OT:RR:NC:N2:212
Uppili Sridhar
HiMet
290 Basil Ave.
Morgan Hill, CA 95037
RE: The tariff classification of sputtering targets from China
Dear Mr. Sridhar:
In your letter dated September 18, 2019, you requested a tariff classification ruling.
There are five items under consideration, which are referred to as sputtering targets, are used in conjunction with physical vapor deposition machines. You state that the first target is comprised of Chromium, the second of Copper, the third of Molybdenum, the fourth Indium Tin Oxide, and the fifth of Titanium. Each sputtering target is manufactured in various sizes ranging from 2” to 8” depending on the needs of the user.
In use, the sputtering targets are mounted within a physical vapor deposition machine that is used in the manufacture of semiconductors and other thin film components. The targets act as a cathode that, when bombarded with plasma within a vaccum chamber, deposit a functional film onto the desired product. You state that the targets are not used with one particular machine but can be used with a variety of machines depending on the need of the user.
The applicable subheading for the sputtering targets will be 8543.90.1200, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof: Parts: Of physical vapor deposition apparatus of subheading 8543.70.” The general rate of duty will be free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8543.90.1200, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.01, in addition to subheading 8543.90.1200, HTSUS, listed above. See U.S. Note 20 to Subchapter III, Chapter 99, HTSUS.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the Section 301 trade remedy, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 the World Wide Web at https://hts.usitc.gov/current.
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 Luke LePage at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division