CLA-2-69:S:N:N3D:227 866527

Ms. Barbara A. Sasso
Wilson UTC, Inc.
2601 Greenleaf Avenue
Elk Grove, IL 60007

RE: The tariff classification of ceramic evaporation boats from Germany.

Dear Ms. Sasso:

In your letter dated June 25, 1991 (received in this office on August 28, 1991), on behalf of ESK Engineered Ceramics, Division of Wacker Chemicals (USA) Inc., you requested a tariff classification ruling.

The sample submitted is a resistance-heated, oblong-shape, ceramic eva- poration boat, identification number A20, which measures approximately 6" in length by 1" in width and possesses a top impression running along most of its length (noting that another kind of boat, referred to as A0, will also be imported). It is stated that boat A20 is composed by weight of at least 45% of titanium diboride, 20% boron nitride and 20% aluminum nitride, while boat A0 is noted to be composed of at least 46% of titanium diboride and 50% boron nitride. These evaporation boats are used in high-vacuum metallization plants for roll film or batch coating and are electrically resistance heated to 1500 degrees centigrade. It is contended that the subject merchandise should be properly classi- fied under subheading 8419.90.90.60, Harmonized Tariff Schedule of the United States (HTS), which provides for other plant and equipment parts, for the treatment of materials by a process involving a change of temperature, such as evaporating. However, within the Explanatory Notes of the Harmonized Commodity Description and Coding System, Note 1(b) of Chapter 84 excludes from said chapter all appliances or machinery or parts thereof, of ceramic material (Chapter 69).

The applicable subheading for these evaporation boats will be 6903.90.00, Harmonized Tariff Schedule of the United States (HTS), which provides for other refractory ceramic goods...other. The rate of duty will be 4.9 percent ad valorem.

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