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NY K87151




July 1, 2004
CLA-2-85:RR:NC:MM:109 K87151

CATEGORY: CLASSIFICATION

TARIFF NO.: 8542.90.0000

Ms. Lisa Cortes
Vice President, Logistics & Trade Compliance Toshiba America Electronic Components, Inc. 9775 Toledo Way
Irvine, CA 92618

RE: The tariff classification of an Aluminum Nitride Plain Substrate, Aluminum Nitride Copper Coated Substrate, Silicon Nitride Plain Substrate, and Silicon Nitride Copper Coated Substrate from Japan

Dear Ms. Cortes:

In your letter dated June 18, 2004, you requested a tariff classification ruling.

The merchandise is described in your letter as an Aluminum Nitride Plain Substrate, an Aluminum Nitride Copper Coated Substrate, a Silicon Nitride Plain Substrate, and a Silicon Nitride Copper Coated Substrate. Samples of each of these items were submitted to this office for classification purposes.

These high thermal conductivity heat sink and heat spreading Aluminum Nitride and Silicon Nitride substrates were conceived, designed and developed specifically for use as the platforms upon which high power semiconductor components and circuits could be safely, reliably and economically mounted for long term operation without overheating and component/circuit failure. They disperse and dissipate the significant amount of destructive heat that is generated by the high power radio and microwave frequency semiconductor devices and circuits that they support.

The Aluminum Nitride and Silicon Nitride substrates are available only in planar substrate geometries to customer specified dimensions. Customer orders stipulate the substrate's perimeter and thickness dimensions, which best suit their processing equipment and end use application, as well as specify the thermal conductivity level of the substrates. Both substrate types are available with either plain or copper metalized surfaces, depending upon customer specification.

The applicable subheading for the Aluminum Nitride Plain Substrate, Aluminum Nitride Copper Coated Substrate, Silicon Nitride Plain Substrate, and Silicon Nitride Copper Coated Substrate will be 8542.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Electronic integrated circuits and microassemblies; parts thereof: Parts.” The rate of duty will be free.

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 Linda M. Hackett at 646-733-3015.

Sincerely,

Robert B. Swierupski
Director,

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