CLA-2-85:S:N:N3:113 801030

Ms. Sherry Poplarchik
UPS Customhouse Brokerage
6200 Lockheed Avenue
Anchorage, AK 99502

RE: The tariff classification of filaments and epoxy bases from Japan

Dear Ms. Poplarchik:

In your letter dated August 3, 1994, on behalf of Fox Electronics, you requested a tariff classification ruling.

The merchandise is molybdenum and tungsten filaments and an epoxy base for a piezoelectric crystal. You state in your letter that the filaments act as a heating element in the manufacturing of crystals and oscillators. The epoxy base is a part of a piezoelectric crystal.

The applicable subheading for the filaments will be 8516.80.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for electric heating resistors, other. The rate of duty will be 3.9 percent ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on the epoxy base. Your request for a classification ruling should include a description of what the merchandise is and how it is principally used, exactly how it operates, and whether the base is eventually made into a crystal. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director
New York Seaport