CLA-2-84:OT:RR:NC:1:104

Mr. Cramer Hegeman
KM ACT Corp.
2340 West Braker Lane, Suite A
Austin, TX 78758

RE: The tariff classification of a pellicle from Korea.

Dear Mr. Hegeman:

In your letter dated August 25, 2010, you requested a tariff classification ruling.

The submitted sample is referred to as a pellicle. You have stated it is made of Polymer film attached by gluing it to an aluminum frame. The pellicle is used in the photolithography step in the manufacturing of microelectronic “chips.” It is placed on top of photomasks to prevent contamination reaching the critical section of the photomask surface and prevent silicon wafer defect.

The applicable subheading for the pellicle will be 8486.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays; machines and apparatus specified in Note 9 (C) to this chapter; parts and accessories: Parts and accessories. The rate of duty will be free.

You stated in your request that you were “…notified recently that the current HTS code being used, 9010.90.9000 at 2.9% was changed to a new number…” Heading 8486 came into existence with the implementation of the 2007 HTSUS, effective February 3, 2007.

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 Patricia O’Donnell at (646) 733-3011.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division