CLA-2-85:OT:RR:NC:N2:212
Goran Bulaja
PLATIT INC
1312 Armour Blvd.
Mundelein, IL 60060
RE: The tariff classification of PVD shields from the Czech Republic
Dear Mr. Bulaja:
In your letter dated October 2, 2025, you requested a tariff classification ruling.
The merchandise at issue with this request is described as two versions of a rotating shield used specifically
within physical vapor deposition (PVD) machines, individually identified by part numbers 210-16-000032
and 210-16-000001. The subject shields are cylindrical in shape with an opening on one side. In use, the
shield is placed onto the cathode within the PVD machine in order to protect the cathode and target and hold
them in position. The shutters can rotate around the cathode to an open or closed position as needed. Based
upon the information provided, it is our view that the subject shutters are considered parts of the PVD
machines.
In your request, you suggest that the correct classification for the shields should be 8543.90.1200,
Harmonized Tariff Schedule of the United States (HTSUS). We agree.
The applicable subheading for the rotating shields, part numbers 210-16-000032 and 210-16-000001, will be
8543.90.1200, HTSUS, which provides for “Electrical machines and apparatus, having individual functions,
not specified or included elsewhere in this chapter; parts thereof: Parts: Of physical vapor deposition
apparatus of subheading 8543.70.” The general rate of duty will be free.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of the European
Union with an ad valorem (or ad valorem equivalent) rate of duty under column 1-General less than 15
percent will be subject to an additional ad valorem rate of duty of 15 percent minus the column 1-General
duty rate. At the time of entry, you must report the Chapter 99 heading applicable to your product
classification, i.e. 9903.02.20, in addition to subheading 8543.90.1200, HTSUS, listed above.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Luke LePage at [email protected].
Sincerely,
(for)
Evan Conceicao
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division