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NY L82279




February 22, 2005

CLA-2-37:RR:NC:SP:236 L82279

CATEGORY: CLASSIFICATION

TARIFF NO.: 3707.90.3290

Mr. Jae C. Park
Excel International of N.Y. Corp.
146-27 167th Street, Suite#201
Jamaica, N.Y. 11434

RE: The tariff classification of Accuimage dry film resist from Korea

Dear Mr. Park:

In your letter dated January 1, 2005, on behalf of your client, Kolon Scena, Inc., you requested a tariff classification ruling.

Accuimage dry film resist is an unexposed negative film for printed circuit boards. The product is a material used for photosensitizing printed circuit boards, lead frame and other metals. Kolon’s dry film resist product is composed of three layers of material. Each rolled package has a width of 47” and a length of 8000 ft.

Accuimage is an unexposed aqueous negative type of dry film resist that allows the formation of microcircuits on multilayer fine pattern boards.

The applicable subheading for the Accuimage will be 3707.90.3290, Harmonized Tariff Schedule of the United States (HTS), which provides for Chemical preparations for photographic uses (other than varnishes, glues, adhesives and similar preparations); unmixed products for photographic uses, put up in measured portions or put up for retail sale in a form ready for use: Other: Chemical preparations for photographic uses: Other: Other. The rate of duty will be 6.5 percent ad valorem.

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 Debra Wholey at 646-733-3034.

Sincerely,

Robert B. Swierupski
Director,

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