800858 80 Ruling Active

The tariff classification of scrap (waste) silicon wafers from Japan, India and the Peoples Republic of China

Issued September 1, 1994 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8541.90.0000

Headings: 8541

Product description

You describe the subject merchandise as silicon wafers with patterns or coatings.

CBP rationale

The applicable subheading for the scrap silicon wafers will be 8541.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for "[parts of semiconductors]," free of duty.

Full text

NY 800858 September 1, 1994 CLA-2-85:S:N:N1:109 800858 CATEGORY: Classification TARIFF NO.: 8541.90.0000 Mr. Robert T. Milton Montco Silicon Technologies, Inc. 737 Washington Street Royersford, PA 19468 RE: The tariff classification of scrap (waste) silicon wafers from Japan, India and the Peoples Republic of China Dear Mr. Milton: In your letter dated August 2, 1994, you requested a tariff classification ruling. You describe the subject merchandise as silicon wafers with patterns or coatings. You state that the wafers were intended to be used to make integrated circuits, but could not be used for their intended purpose. Your company will remove the patterns or coatings and repolish the wafers. The wafers will be returned to your customers. The applicable subheading for the scrap silicon wafers will be 8541.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for "[parts of semiconductors]," free of duty. 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 New York Seaport

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