CLA-2-71:RR:NC:SP:233 R02101
Mr. Jerry Grayson
Alconix USA, Inc.
32100 Solon Road, Suite 102
Cleveland, OH 44139
RE: The tariff classification of sapphire wafers from Japan.
Dear Mr. Grayson:
In your letter dated June 8, 2005, you requested a tariff classification ruling.
The merchandise to be imported consists of sapphire wafers used for production of light emitting diodes (LED). Each sapphire wafer measures 76.2mm (3 inches) in diameter and 533-584 micron thick and weighs approximately 10 grams. The wafers are grown in Japan as a single crystal, sliced and polished on one side. The application of this item is as a sapphire substrate used as a platform for the epitaxial deposition of GaN and other semiconductors. The sole purpose of the sapphire wafer is to provide a high temperature (900-1,000 degrees Celsius), non-metallic surface for the vapor phase growth III-V semiconductors by a process termed Metal Organic Vapor Deposition. In the final use of the epitaxial structures, the substrate does not enter into any device performance function, but acts only as a support for very thin epitaxial films that are used for fabrication of Light Emitting Diodes.
The applicable subheading for the sapphire wafer will be 7104.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Synthetic or reconstructed precious or semi-precious stones…Other: Other.” The rate of duty will be 6.4% 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 Lawrence Mushinske at 646-733-3036.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division