CLA-2-68:OT:RR:NC:N1:128
Mr. George R. Tuttle III
Tuttle Law Offices
3950 Civic Center Drive, Suite 310
San Rafel, California 94903
RE: The tariff classification of a graphite liner from China.
Dear Mr. Tuttle:
In your letter dated October 6, 2021, you requested a tariff classification ruling on behalf of your client, Applied Materials, Inc.
The merchandise under consideration is a graphite liner, part number E17802500. From the information you provided, the liner is made of artificial graphite and measures approximately 8.21 inches long by 3.3 inches wide by .28 inches high at its widest points. The graphite liner is designed to shield other components from ions in a semiconductor wafer manufacturing tool.
In your ruling request, you suggest classification of the graphite liner in 8486.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), as parts and accessories solely or principally used for the manufacture of semiconductor wafer manufacturing machines. However, Chapter 84, Note 1(a) states, “This chapter does not cover: Millstones, grindstones or other articles of chapter 68.” Therefore, classification in Chapter 84 is precluded.
The applicable subheading for the graphite liner, part number E17802500, will be 6815.10.0100, HTSUS, which provides for “Articles of stone or of other mineral substances (including carbon fibers, articles of carbon fibers and articles of peat), not elsehere specified or included: Nonelectrical articles of graphite or other carbon.” The general rate of duty will be Free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6815.10.0100, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 6815.10.0100, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 the World Wide Web at https://hts.usitc.gov/current.
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 Nicole Sullivan at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division