CLA-2-32:OT:RR:NC:N2:237
Mr. Sean M. Dyment
Logistics Manager
Kyocera Industrial Ceramics Corporation
5713 E. Fourth Plain Boulevard
Vancouver, Washington 98661
RE: The tariff classification of an epoxide resin based conductive adhesive paste from Japan.
Dear Mr. Dyment:
In your letter dated February 11, 2010 you requested a tariff classification ruling for an epoxide resin based conductive adhesive paste. You provided an MSDS sheets for our review.
The epoxide resin based conductive adhesive paste, technically referred to as an anisotropic conductive paste (ACP), consists of 79.4% modified epoxy resin (CAS-25068-38-6), 19.3% nickel powder (CAS-7440-02-0) and 1.3% silicon dioxide (CAS-7631-86-9) designed for use in epoxy die bonding. Die bonding is a laminating process used by the semiconductor industry to assemble a bare die (silicon chip) into a corrosion-resistant package bonded to metallic antenna leads for radio frequency identification (RFID) tag production. The anisotropic property is imparted by the metallic nickel powders which scatter light according to orientation. Thus, light striking the surface at a 90o angle might not be reflected, making the surface appear dark; and light striking the surface at narrower angles is reflected, making the surface appear lighted.
In your letter, you suggested classification under subheading 3824.90.9290, HTSUS, which provides for: Prepared binders 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: Other. However, epoxide resin based conductive adhesive paste is more specifically described elsewhere in the HTSUS.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the HTSUS. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings at the international level. See T.D. 89-80, 54 Fed. Reg. 35127 (Aug. 23, 1989). Mastics are special kinds of adhesives. The ENs to Chapter 32.14, in pertinant part, provide for: Resin mastics and cements: Preparations that are usually put up in a more or less pasty form and that, in general, they harden after application. EN 32.14 (I) provides: These preparations are mainly used to stop, seal or caulk cracks and, in certain cases, to bond or firmly join components together. They are distinguished from glues and other adhesives by the fact that they are applied in thick coatings or layers. EN 32.14 (I) (3) Provides for: Resin mastics and cements. These consist of natural resins or plastics, intermixed and usually with the addition of other materials. Certain of these mastics are also provided for below by type, e.g., based on plastics. The mastics and cements of this group serve many purposes, e.g., as fillers in the electrotechnical industry. EN 32.14 (I) (9) provides for: Mastics based on plastics (e.g., polyesters, polyurethanes and epoxide resins) with a high added proportion (up to 80%) of various fillers (e.g., clay, sand and other silicates, titanium dioxide, metallic powders). Some of these mastics are used after the addition of hardeners. They are used to seal certain joints, as fillers or sealants for coachwork, to repair metal objects or to bond them to other materials, etc. Your product is an epoxide resin based conductive adhesive paste containing metallic nickel powder for use in the semiconductor manufacturing industry.
The applicable subheading for the epoxide resin based conductive adhesive paste will be 3214.10.0020 , Harmonized Tariff Schedule of the United States (HTSUS), which provides for which provides for Glaziers' putty, resin cements, caulking compounds and other mastics; painters' fillings: Mastics: Other. The rate of duty will be 3.7%, ad valorem.
This merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA), which are administered by the U. S. Environmental Protection Agency. Information on the TSCA can be obtained by contacting the EPA at 1200 Pennsylvania Avenue, N.W., Washington, D.C. 20460, by calling the TSCA Assistance Line at (202) 554-1404, by Fax at (202) 554-5603, by e-mail to: [email protected] or by visiting their website at www.epa.gov.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Frank Cantone (646) 733-3038.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division