CLA-2-85:RR:NC:MM:109 G89597
Mr. Edward Liang
MCV Technologies, Inc.
11696 Sorrento Valley Road
Suite J
San Diego, CA 92121
RE: The tariff classification of thick film printed circuits (Product numbers: B14-099-07, B14-221-02, B14-221-04, B14-221-49) from Taiwan
Dear Mr. Liang:
In your letter dated March 23, 2001, you requested a tariff classification ruling.
The merchandise is a ceramic substrate (insulated base) printed with thick film circuitry, which will eventually be assembled within a transformer. The printed circuit contains only passive elements or components. The passive elements have all been formed in the printing process. The main function of the transformer, which the printed circuit will become a part of, will be to step-up or step-down the voltage and to convert the current. The transformer will be used in broadcasting applications such as television. A sample of each of the four ceramic printed circuit boards was received.
The applicable subheading for the thick film printed circuits (Product numbers: B14-099-07, B14-221-02, B14-221-04, B14-221-49) will be 8534.00.0085, Harmonized Tariff Schedule of the United States (HTS), which provides for “Printed circuits: Other: Other, having a ceramic base”. 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 212-637-7048.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division