CLA-2-85:RR:NC:MM:109 I84121
Mr. Todd Neal
Post Entry Department
UPS Customhouse Brokerage
1930 Bishop Lane
Suite 200
Louisville, KY 40218
RE: The tariff classification of Flexible Type and Unpopulated Printed Circuit Boards from Taiwan
Dear Mr. Neal:
In your letter dated July 15, 2002, you requested a tariff classification ruling on behalf of DDI Global of Anaheim, California.
The merchandise is described in your letter as consisting of three types of Printed Circuit Boards:
Flexible Type Circuit Board
Unpopulated Printed Circuit Board consisting not of 3 or more layers
Unpopulated Printed Circuit Boards consisting of 3 or more layers
A sample of each of the above unpopulated printed circuit boards was submitted to this office. The flexible type was made from polyimide as per your description. The unpopulated printed circuit board not of 3 or more layers was made from FR4 and is by your description composed of not 3 or more layers. The third was an unpopulated printed circuit board made of FR4 and described by you as being composed of 3 or more layers.
The applicable subheading for the flexible type printed circuit board will be 8534.00.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Printed circuits: Other: Flexible type. The rate of duty will be free.
The applicable subheading for the unpopulated printed circuit board not of 3 or more layers will be 8534.00.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for “Printed circuits: Plastics impregnated, not flexible type: Having a base wholly of impregnated glass: Other.” The rate of duty will be free.
The applicable subheading for the unpopulated printed circuit board with 3 or more layers will be 8534.00.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Printed circuits: Plastics impregnated, not flexible type: Having a base wholly of impregnated glass: With 3 or more layers of conducting materials.” The 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 Linda M. Hackett at 646-733-3015.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division