NY 862540
Apr 26 1991
CLA-2-37:S:N:N1:236 862540
Mr. Brad Schock
Attorney in Fact
Expeditors International of Washington, Inc.
6700 N.E. 79th Court
Portland, Oregon 97218
RE: The tariff classification of Photomasks and Reticles from
Japan
Dear Mr. Schock:
In your letter dated March 25, 1991, on behalf of your
client Fujitsu Microelectronics, you requested a tariff
classification ruling.
The prospective imports, Photomasks and Reticles are 90%
glass quartz (fused), and 5% plastic. The photomask will be
imported 6" or 7" in diameter by 90 mili-inch thick. The
reticle will be 5" by 5" by 90 mili-inch thick. These quartz
pieces first have chrome evaporated on them. Then a photo
sensitive material is deposited on them. Next, they are exposed
with light from another pattern. The exposed areas are developed
away. Then the pattern is etched into the chrome and the photo
sensitive material removed.
The reticle with its developed pattern is used by shining a
light through them so their pattern is printed (photographed)
onto a photo sensitive chip. The reticle may be reduced 5 times
thus making a very small pattern on the chip. The photomask is
etched onto a wafer at full size. Both the photomask and reticle
are exposed and developed photographic plates.
The applicable subheading for the Photomasks and Reticles
will be 3705.90.0000, Harmonized Tariff Schedule of the United
States (HTS), which provides for other photographic plates and
film, exposed and developed, other than motion-picture film. The
rate of duty will be free.
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.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport