Ms. Wendy Owen
350 Dividend Drive
Peachtree City, GA 30269
RE: The tariff classification of PCB cores from Taiwan.
Dear Ms. Owen:
In your letter dated July 11, 2002, you requested a ruling on tariff classification.
The sample you provided is a mass laminated printed circuit board core. You also refer to the merchandise as a copper clad laminate. Ultimately, it will be made into a PCB, but in its imported condition, it has no circuitry. Your process flow chart shows at least twelve additional processes that must be performed on the core before it is finished into a PCB, including trimming, drilling, plating, imaging, etching, stripping, soldering, etc.
The applicable subheading for this product in its condition as imported will be 7419.99.5050, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of copper, other. The general rate of duty will be free .
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 James Smyth at 646-733-3018.
Robert B. Swierupski