CLA-2-38:RR:NC:2:239 B87689
Ms. Sharon Roach
Nippon Express USA
5176 Pelican Drive
Atlanta, GA 30349
RE: The tariff classification of Termination Paste from Japan.
Dear Ms. Roach:
In your letter dated July 2, 1997, on behalf of your client TDK Components USA, Inc., you requested a tariff classification ruling for three termination pastes (MPS-15, H-2980, and CPK-06) which you have stated are used to provide an electrical connection to an inner electrode on designed circuit boards.
The applicable subheading will be 3824.90.2800, Harmonized Tariff Schedule of the United States (HTS), which provides for prepared binders for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included; residual products of the chemical or allied industries, not elsewhere specified or included: other. The rate of duty will be 2.6 cents per kilogram plus 11.5 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. If you have any questions regarding the ruling, contact National Import Specialist Thomas Brady at (212)466-5747.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division