CLA-2-81:OT:RR:NC:N1:117

Uppili Sridhar
HiMet
290 Basil Avenue
Morgan Hill, CA 95037

RE: The tariff classification of evaporation materials from China

Dear Mr. Sridhar:

In your letter dated September 26, 2019, you requested a tariff classification ruling. Representative photos and analysis certificates were included in your submission.

The items under consideration are high purity/high density products for use in the semiconductor and optical industries. Imported in various shapes and sizes, you indicate that this merchandise will be utilized in physical vapor deposition (PVD) tools to deposit thin films by electron beam or thermal high vacuum evaporation techniques.

The subject products are as follows: 99.95% pure tungsten pellets 99.99% pure silver pellets 99.999% pure silicon pieces/fragments 99.95% pure niobium pellets 99.95% pure iron pellets

In an email message, subsequent to your letter, you provided additional information about Item 3 in your ruling request.  You described Item 3 as 99.999% pure Silicon in elemental form (CAS # 7440-21-3), with no intentionally added or removed substances. This product will be imported in 1- 6 millimeter size pieces.

You suggested classification of the above merchandise in subheading 8543.90.1200, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof: Of physical vapor deposition apparatus of subheading 8543.70. We disagree. 

Classification is governed by the principles set forth in the General Rules of Interpretation (GRIs).  GRI 1 states, in pertinent part, that the classification of goods shall be determined according to the terms of the headings and any relative section or chapter notes.  Further, Additional US Rule of Interpretation 1(c) states, in pertinent part, that a provision for parts or parts and accessories shall not prevail over a specific provision for such part and accessory.  Though these goods may be used in conjunction with physical vapor deposition apparatus, as described in the requested subheading, they are more specifically provided for elsewhere in the tariff.  As such, they are excluded from classification under heading 8543.   

The applicable subheading for the tungsten will be 8101.94.0000, HTSUS, which provides for Tungsten (wolfram) and articles thereof, including waste and scrap: Other: Unwrought tungsten, including bars and rods obtained simply by sintering. The general rate of duty will be 6.6 percent ad valorem.

The applicable subheading for the silver will be 7106.91.1010, HTSUS, which provides for Silver (including silver plated with gold or platinum), unwrought or in semimanufactured forms, or in powder form: Other: Unwrought: Bullion and dore, Bullion. The general rate of duty will be free.

The applicable subheading for silicon will be 2804.61.0000, HTSUS, which provides for Hydrogen, rare gases and other nonmetals: Silicon: Containing by weight not less than 99.99 percent of silicon. The general rate of duty will be free.

The applicable subheading for the niobium will be 8112.92.4000, HTSUS, which provides for Beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium, and articles of these metals, including waste and scrap: Other: Unwrought; waste and scrap; powders: Other: Niobium (columbium). The general rate of duty will be 4.9 percent ad valorem.

The applicable subheading for the iron will be 7203.90.0000, HTSUS, which provides for Ferrous products obtained by direct reduction of iron ore and other spongy ferrous products, in lumps, pellets or similar forms; iron having a minimum purity by weight of 99.94 percent, in lumps, pellets or similar forms: Other. The general 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 the World Wide Web at https://hts.usitc.gov/current.

Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 2804.61.0000, 7106.91.1010, 7203.90.0000 and 8112.92.4000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheadings 2804.61.0000, 7106.91.1010, 7203.90.0000 and 8112.92.4000, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.

This merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA), which are administered by the U.S. Environmental Protection Agency (EPA).  Information on the TSCA can be obtained by contacting the EPA at Document Control Office (7407M), Office of Pollution Prevention and Toxics (OPPT), Environmental Protection Agency, 1200 Pennsylvania Avenue, N.W., Washington, D.C., 20460, by calling the Toxic Substances Control Act Hotline at (202) 554-1404, by e-mailing to [email protected], or by visiting their website at www.epa.gov.

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 tungsten, niobium and iron pellets, contact National Import Specialist (NIS) April Cutuli at [email protected]. If you have questions concerning the silver pellets, contact NIS Elena Pietron at [email protected]. If you have any questions regarding the silicon pieces/fragments, contact NIS Nuccio Fera at [email protected].

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division