CLA-2-85:RR:NC:MM:109 H81015

Mr. Howard Thomas
CFO
Sparkolor
2230 Martin Avenue
Santa Clara, CA 95050-2704

RE: The tariff classification of unmounted silicon wafers from Korea

Dear Mr. Thomas:

In your letter dated May 1, 2001, you requested a tariff classification ruling.

The merchandise is unmounted silicon wafers. These unmounted silicon wafers are manufactured from silicon dioxide, with minute traces of other materials such as germanium and tin. They are used in producing planar optical waveguides.

The applicable subheading for the unmounted silicon wafers will be 8542.13.8005, Harmonized Tariff Schedule of the United States (HTS), which provides for “Electronic integrated circuits and microassemblies; parts thereof: Monolithic digital integrated circuits: Metal oxide semiconductors (MOS technology) : Other, Unmounted chips, dice and wafers: Silicon.” 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 Linda M. Hackett at 212-637-7048.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division