CLA-2-71:OT:RR:NC:N4:462
Paul Maye
Target Technology Company LLC
564 Wald
Irvine, California 92618
RE: The tariff classification of used silver sputtering targets and shavings from Taiwan.
Dear Mr. Maye:
In your ruling request dated March 31, 2021, you requested a tariff classification ruling. Product information and photos were submitted for our review.
You requested consideration of inoperable, used sputtering targets utilized in sputtering machines that manufacture optical discs. They are made of 90-98% silver, 0-5% copper, and 0-5% zinc.
You also requested consideration of shavings derived from the used sputtering targets. They are also made of 90-98% silver, 0-5% copper, and 0-5% zinc.
In your request, you suggest that the subject items are correctly classified under subheading 8543.90, Harmonized Tariff Schedule of the United States (HTSUS). We disagree.
The requested subheading is meant to covers parts of physical vapor deposition (PVD) apparatus. We do not dispute that in their new condition, these targets would meet that definition. However, per the information provided, these are used and inoperable targets and shavings. As they are not capable of being used within a PVD in their current condition, classification under subheading 8543.90, HTSUS, is not appropriate.
The applicable subheading both the used targets and the shavings will be, 7115.90.4000, HTSUS, which provides for “Other articles of precious metal or of metal clad with precious metal: Other, Other: Of silver, including metal clad with silver. The rate of duty will be 3% ad valorem.
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.
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, please contact National Import Specialist Sandra Sary at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division