CLA-2-74:OT:RR:NC:N1:113
Ms. Maggie Spangler
Avery Dennison
8080 Norton Parkway
Mentor, OH 44060
RE: The tariff classification of a lead frame from Austria
Dear Ms. Spangler:
In your letter dated June 1, 2009, you requested a tariff classification ruling on a lead frame. Representative samples of the lead frame, strap, printed antenna and RFID inlay were submitted to show the steps of how the lead frame is utilized in the creation of a RFID inlay. A diagram of the lead frame was also provided for our review.
The item for which you are requesting a ruling is identified in your ruling request as a lead frame. The lead frame is a polyethylene terephthalate (PET) substrate upon which copper is deposited. The PET substrate keeps the small pieces of copper together for ease of handling and packaging. The lead frame serves as the carrier to make the connection of a microchip on a printed antenna.
In your letter you suggest classification under 8523.80.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for provides for discs, tapes, solid-state non-volatile storage devices, "smart cards" and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37…, other…, other. However, the National Import Specialist that handles heading 8523, HTSUS, has stated that the lead frame in question is not media for the recording of sound or of other phenomena. Therefore, classification under subheading 8523.80.2000, HTSUS, is not applicable.
The applicable subheading for the lead frame will be 7419.99.5050, HTSUS, which provides for other articles of copper, other, other, other, other, 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 Ann Taub at 646-733-3018.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division