CLA-2-85:RR:NC:MM:109 D88010
Mr. Steven Foster
Import/Export Supervisor
Kyocera Industrial Ceramics Corp.
5713 East Fourth Plain Boulevard
Vancouver, Washington 98661
RE: The tariff classification of a blank ceramic substrate, an inductor filter core, a dielectric puck, a ceramic substrate with lines, and a ceramic substrate with holes from Japan
Dear Mr. Foster:
In your letter dated February 4, 1999 you requested a tariff classification ruling.
The merchandise is described in your letter and attached information as a blank ceramic substrate, an inductor filter core, a dielectric puck, a ceramic substrate with lines, and a ceramic substrate with holes. Samples were also submitted.
The blank ceramic substrate is composed of 99% Alumina (porcelain). It is .035" thick, 4.25" wide, and 3.6" long. There are no holes or lines in the substrate that would dedicate it to a particular use. This type of blank substrate is sold to Laser Houses who will cut them into various sizes for different hybrid IC manufacturers based on order specifications. These blank substrates have not been advanced to the point where one or more parts are recognizable.
The inductor filter core is composed of 99% Alumina (ceramic). This is a very small part that is shaped like an “I”. The inductor filter core will be wrapped with a coil of small gage copper wire after importation to form the inductor. The inductor will be used in a cell phone handset as a filter to prevent stray radio transmissions from effecting the cell phone.
The dielectric puck is a part of a cellular telephone system base antenna. It is composed of ceramic and is in the form of a thick walled cylinder. It is part of the antennae filter. The position of the puck contributes to the tuning of the proper electromagnet frequency. Harmful radio signals are thus prevented from interfering with the operation of the base antennae.
The ceramic substrate with lines is composed of 99% Alumina. The substrate is .47mm thick, 60.45mm long, and 49.50mm wide. This substrate has been scored to customer specification before firing to create a pattern with over 1000 rectangles. The customer will break the substrate into the rectangles delineated by the scoring. These small parts will be used in the manufacture of chip capacitors. This substrate has been advanced to the point where the individual parts are recognizable and their principal use is discernable.
The ceramic substrate with holes is composed of 99% Alumina. The substrate is .035" thick, 4.25" wide, and 3.6" long. This substrate has a specific pattern of holes (vias) which is repeated four times on the substrate. The location and size of the holes are to the specifications of the customer and allow for the mounting of active and passive devices or the pass through of a circuit to the other side of the substrate. Upon receiving the substrate the customer uses a laser to cut the substrate into four identical rectangles. The customer then applies thick or thin film circuitry to the substrate and populates the substrate to make a hybrid integrated circuit. This substrate has been advanced to the point where the individual parts are recognizable and their principal use is discernable.
The applicable subheading for the blank ceramic substrate will be 6914.10.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for “[o]ther ceramic articles: [o]f porcelain or china: [o]ther.” The rate of duty will be 9% ad valorem.
The applicable subheading for the inductor filter core will be 8504.90.9590, Harmonized Tariff Schedule of the United States (HTS), which provides for “...inductors...[p]arts:...[o]ther parts: [o]ther.” The rate of duty will be 2.5% ad valorem.
The applicable subheading for the dielectric puck will be 8529.10.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for “[p]arts...[a]ntennas...[o]ther: [o]ther.” The rate of duty will be 3% ad valorem.
The applicable subheading for the ceramic substrate with lines/capacitor parts will be 8532.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for [e]lectrical capacitors...[p]arts.” The rate of duty will be 0.9% ad valorem.
The applicable subheading for the ceramic substrate with holes/hybrid IC parts will be 8542.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “[e]lectronic integrated circuits...[p]arts.” The rate of duty will be free.
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 Eileen S. Kaplan at 212-637-7048.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division