Mr. Jason Akers
Tosoh SMD, Inc.
3600 Gantz Rd.
Grove City, OH 43123
RE: The tariff classification of copper discs from Finland
Dear Mr. Akers:
In your letter dated September 25, 2020, you requested a tariff classification ruling.
The products to be imported are described as two high purity copper plate discs. Disc 1 has a purity of 99.999 percent with a diameter of 30.5 inches, a thickness of 0.750 inches (19.05 mm), and is machine finished on the face and sides. Disc 2 has a purity of 99.995 percent with a diameter of 18 inches, a thickness of 0.875 inches (22.23 mm), and is machine finished on the face and sides. You have stated that subsequent to importation the discs will be heat treated, welded to a different material, and computer numerical control (CNC) machined to tighter specific dimensions for use in a semiconductor sputtering tool.
The applicable subheading for both copper plate discs will be 7409.19.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for copper plates, sheets and strip, of a thickness exceeding 0.15 mm: of refined copper: other: of a thickness of 5 mm or more. The rate of duty will be 3 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at https://hts.usitc.gov/current.
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 Angelia Amerson at [email protected].
Steven A. Mack
National Commodity Specialist Division