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NY 878388

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September 28, 1992

CLA-2-71:S:N:N1:115 878388

CATEGORY: CLASSIFICATION

TARIFF NO.: 7115.90.1000

Mr. Bruce A. Bell
Tower Group International, Inc.
115 Broad Street
P.O. Box 192
Boston, Massachusetts 02101

RE: The tariff classification of Magnetron Targets from Switzerland.

Dear Mr. Bell:

In your letter dated September 10, 1992, you requested a tariff classification ruling.

The subject items are known as Magnetron Targets. These items are specifically for use with a Disk Sputtering System. Sputtering involves the transfer of a material such as aluminum or gold, as is the instant case, from a source called a target or cathode, onto a substrate. The surface of the target is bombarded with gas ions accelerated by a high voltage, causing particles to be knocked loose from the target. The particles cross a vacuum chamber and are deposited on the substrate as a thin film. The Magnetron Targets are used in the production of a compact discs and utilize a digital rather than an analog form of recording. A typical gold target construction measures an overall size of 5" x 17.5" x 10 mm thick and includes the following component material breakdown which are bonded together:
a) Gold - 5" x 17.5" x 4 mm thick b) Copper Backplate - 5" x 17.5" x 6 mm thick

We note your discussion of the tariff classification of the Magnetron Targets and the possibility of classifying them as parts of machines of subheading 8479.89.80, HTS. The Magnetron Targets are not an integral part of sputtering machines and are essentially material partially consumed during the operation of the machine. After all of the gold has been transferred onto the disks, the remaining backplate is removed and a new gold Target is inserted. The gold portion of the Magnetron Target is analogous to the paint in a spray gun which is consumed and is clearly not a part of the gun.

Your merchandise is considered composite goods, consisting of different materials or made up of different components. This item shall be classified as if it consisted of the material or component which gives it its essential character. In this instance, the gold imparts the essential character, based upon the role of the gold as a constituent material in relation to the use of the Magnetron Target.

The applicable subheading for the Magnetron Target will be 7115.90.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of precious metal or of metal clad with precious metal: of gold, including metal clad with gold. The duty rate will be 7.8% ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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