CLA-2-38:RR:NC:2:239 J88620

Mr. Milton Tamamoto
Hankyu International Transport USA Inc.
230-19 International Airport Center Blvd.
Suite 1000
Jamaica, NY 11413

RE: The tariff classification of Non Selective Etchant DCIF-10L from Japan.

Dear Mr. Tamamoto:

In your letter dated September 3, 2003, you requested a tariff classification ruling for Non Selective Etchant DCIF-10L which you have stated will be used as an etchant for contact hole cleaning and may also be used as an etching agent for semiconductors.

The applicable subheading will be 3824.90.9150, Harmonized Tariff Schedule of the United States (HTS), which provides for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included; residual products of the chemical or allied industries, not elsewhere specified or included: other. The rate of duty will be 5 percent 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 Andrew Stone at 646-733-3032.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division