CLA-2-84:RR:NC:1:103 H81869
Mr. Jerry Felsher
JF Associates
18 Omni Court
New City, NY 10956
RE: The tariff classification of discharge tubes and aperture plates from England
Dear Mr. Felsher:
In your letter dated May 16, 2001 you requested a tariff classification ruling.
In Ruling Letter G89563 dated May 10, 2001 we provided you with a classification ruling on discharge tubes and aperture plates made of synthetic sapphire or quartz glass. Your current inquiry concerns the tariff classification of discharge tubes and aperture plates made of synthetic pyrolytic boron nitride (PBN) or synthetic alumina. The discharge tubes and aperture plates are components of the HD series of RF atom sources. These atom sources, in turn, are parts of molecular beam epitaxy systems used in semiconductor fabrication and research to deposit extremely thin film layers onto a substrate under ultra-high vacuum conditions. The discharge tube is approximately 1 – 2 inches in length and 1 – 6 inches in diameter, and serves to confine the hot plasma created from oxygen, hydrogen, nitrogen or other gases by the HD atom source. The aperture plate, which sits atop the discharge tube, is also 1 – 6 inches in diameter and contains numerous small holes (less than 1/50 of an inch in diameter) so that the plasma may pass from the tube into the vacuum chamber of the MBE unit.
The synthetic alumina tubes and plates are formed from alumina powder which is pressed under high pressure into a block and then machined into the required shape. The synthetic PBN tubes and plates are produced by exposing a heated surface (a mold) to an atmosphere of gases containing both boron and nitrogen under specified conditions, thus growing layers of PBN which conform to the shape of the mold. Neither the alumina nor the PBN discharge tubes and aperture plates are fired.
The applicable subheading for the synthetic alumina or synthetic PBN discharge tubes and aperture plates will be 8479.90.9595, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of machines and mechanical appliances having individual functions, not specified or included elsewhere (in Chapter 84): other: other. 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 Alan Horowitz at 212-637-7027.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division