CLA-2-81-L:C::TCS5:C16 A88645

Mr. Tony Collini

John S. Connor, Inc.

World Trade Center

401 E. Pratt St., Ste 700

Baltimore, MD 21202

RE: The tariff classification of a tungsten target from Japan

Dear Mr. Collini:

In your letter dated September 25, 1996, on behalf of Hitachi Metals America Ltd., you requested a tariff classification ruling.

The tungsten target is made from raw ground tungsten powder, which has been pressed into form and sintered. It is then hot isostatic pressed, bloomed, cold rolled, machined and bonded with a copper backing plate.

The applicable subheading for the tungsten target will be 8101.99.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of tungsten. The rate of duty will be 4.8 percent ad valorem.

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.

Sincerely,

Audrey Adams

Port Director

Los Angeles