CLA-2-85:RR:E:NC:N1:109

Mr. David W. Fong
Sr. Logistics Analysts
Hynix Semiconductor America
3101 North First Street
San Jose, CA 95134

RE: The tariff classification of a Hynix MCP (multiple chip package) from South Korea

Dear Fong:

In your letter dated March 1, 2007 you requested a tariff classification ruling.

The merchandise subject to this ruling is identified in your letter as a Hynix MCP (multiple chip package). The Hynix MCP (multiple chip package) is a stacked integrated circuit. It consists of two layers of integrated circuits. The top layer is of NAND Flash memory. The bottom layer is made of DRAM circuits. The two integrated circuits are welded together to create a double-layered integrated circuit, which functions as a single unit. It is used in digital cameras, video streaming and broadcasting of hand-held electronic devices, such as PDAs, Blackberries, iPods.

The applicable subheading for the Hynix MCP (multiple chip package) will be 8542.32.0070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electronic integrated circuits: Memories: Other”. The rate of duty will be free.

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 Linda Hackett at 646-733-3015.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division