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NY R00814




October 12, 2004
CLA-2-85:RR:NC:1:112 R00814

CATEGORY: CLASSIFICATION

TARIFF NO.: 8543.90.1000

Ms. Laura Ann Blum
Purchasing Manager,
Tosoh SMD, Inc.
3600 Gantz Rd.
Grove City, OH 43140-1895

RE: The Tariff Classification of Sputtering Targets from Japan

Dear Ms. Blum:

In your letter dated September 10, 2004, you requested a tariff classification ruling.

As indicated by your letter, sputtering is a process used to coat extremely thin uniform layers of materials onto various substrates. The sputtering target, which is composed of the material to be deposited on the substrate, is placed in a vacuum chamber within the Sputtering or Physical Vapor Deposition machine. A beam of charged atoms or electrons bombards the target, knocking off atoms or molecules of the target material. These sputtered atoms or molecules are electrically attracted to the substrate where they form a thin even film on the substrate’s surface. Over the course of time the material on the target will be dissipated, necessitating periodic replacement.

The applicable subheading for the Sputtering Targets will be 8543.90.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for Electrical machines and apparatus ... : Parts: Of physical vapor deposition apparatus. 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 Richard Laman at 646-733-3017.

Sincerely,

Robert B. Swierupski
Director,

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