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NY N008348




March 28, 2007

CLA-2-74:RR:E:NC:N1:117

CATEGORY: CLASSIFICATION

TARIFF NO.: 7409.11.5010; 7409.19.5000; 7409.19.9000; 7410.11.0000

Ms. Edith Remillard
Affiliated Customs Brokers Limited
411 Des Recollets
Montreal, Quebec H2Y 1W3
Canada

RE: The tariff classification of electrodeposited refined copper foils from Luxembourg.

Dear Ms. Remillard:

In your letter dated March 15, 2007, on behalf of your client, Circuit Foil Luxembourg, you requested a tariff classification ruling.

The items to be imported consist of refined copper foils that are composed of 99.95% copper. These foils have been electroplated with a copper/zinc layer. The foils will vary in thickness from .009 mm to .400 mm and in width from 305 mm (12 inches) to 1346 mm (53 inches). Manufactured in Luxembourg, they will be subjected to additional processing in Canada. Your request addresses three processing scenarios and asks that we determine both classification and country of origin in each case.

In the first scenario, the electroplated copper foil, imported in coils measuring 53 inches wide, will be slit into two coils measuring 26.5 inches each. In the second scenario, the coils will be cut to sheet lengths and in the third scenario, the coil will again be cut into sheets and the cut sheets will be perforated usually with four ¼ inch holes.

The applicable subheading for the electroplated copper foil imported in coils, measuring over 0.15 mm in thickness and 26.5 inches (673 mm) in width will be 7409.11.5010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for copper plates, sheets and strip, of a thickness exceeding 0.15 mm, of refined copper, in coils, of a thickness of less than 5 mm, of a width of 500 mm or more. The rate of duty will be 1 percent.

The applicable subheading for the electroplated copper foil cut into sheet lengths, whether or not also perforated, measuring over 0.15 mm in thickness and of a width of 500 mm or more will be 7409.19.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for copper plates, sheets and strip, of a thickness exceeding 0.15mm, of refined copper, other, of a thickness of less than 5 mm, of a width of 500 mm or more. The rate of duty will be 1 percent.

The applicable subheading for the electroplated copper foil cut into sheet lengths, whether or not also perforated, measuring over 0.15 mm in thickness and of a width of less than 500 mm will be 7409.19.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for copper plates, sheets and strip, of a thickness exceeding 0.15 mm, of refined copper, other, of a thickness of less than 5 mm, of a width of less than 500 mm. The rate of duty will be 3 percent.

The applicable subheading for the electroplated copper foil both in coils and cut to length, whether or not also perforated, measuring 0.15 mm or less in thickness will be 7410.11.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for copper foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding .015 mm, not backed, of refined copper. The rate of duty will be 1 percent.

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 on World Wide Web at http://www.usitc.gov/tata/hts/.

Part 134, Customs Regulations (19 CFR Part 134), implements the country of origin marking requirements and the exceptions of 19 U.S.C. §1304. Section 134.1(b), Customs Regulations (19 CFR 134.1(b)), defines "country of origin" as the country of manufacture, production or growth of any article of foreign origin entering the United States. Further work or material added to an article in another country must effect a substantial transformation in order to render such other country the "country of origin" within the meaning of the marking laws and regulations. The processes performed on the copper coils in Canada in each of the referenced scenarios, namely slitting, cutting to sheet lengths and perforating, do not result in a substantial transformation. Therefore the country of origin for all the products will be Luxembourg.

Section 134.33, Customs Regulations (19 CFR 134.33), lists certain articles designated as “J-List” exceptions from the country of origin marking requirement. Included in this list are metal sheet and metal in similar forms. For purposes of country of origin marking, the copper foils described above are considered metal products in similar forms. Accordingly, the foils are excepted from individual marking. However, the outermost container in which the sheets are imported must be marked to indicate the country of origin. In addition, if the sheets are to be repacked in new containers after release from Customs custody, the certification requirements set forth in section 134.25, Customs Regulations, apply.

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 Gloria Stingone at 646-733-3020.

Sincerely,

Robert B. Swierupski
Director,

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