Mr. Mark P. Parker
Tokyo Electron America, Inc.
2400 Grove Boulevard
Austin, TX 78741
RE: The tariff classification of electrical insulators from England and Japan
Dear Mr. Parker:
In your letter dated January 23, 2004 you requested a tariff classification ruling.
As indicated by the submitted information, the insulators are fittings used in the process chambers of etch semiconductor production equipment. They are in the shape of rings and are used in conjunction with the electrodes in the chamber. The insulators are made from either quartz, teflon, or ceramic material.
The applicable subheading for the quartz insulator will be 8547.90.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for insulating fittings for electrical machines, appliances or equipment, …, other than insulators of heading 8546: Other. The rate of duty will be 4.6 percent ad valorem. The applicable subheading for the teflon insulator will be 8547.20.0000, HTS, which provides for insulating fittings of plastics. The rate of duty will be Free. The applicable subheading for the ceramic insulator will be 8547.10.8000, HTS, which provides for insulating fittings of ceramics: Other. The rate of duty will be 3 percent ad valorem.
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 David Curran at 646-733-3017.
Robert B. Swierupski