The tariff classification of silver tin oxide strip from Germany.
Issued January 15, 1997 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardB8 B80877 (January 15, 1997)
Tariff classification
HTS codes: 7115.90.2000
Headings: 7115
Product description
The subject item is a silver tin oxide strip. Its dimensions are from 15.3 mm x 4.2 mm through 15.3 mm x 7.5 mm with a composition of 88% Ag and 12% SnO2. This strip will be shipped to Germany for them to add a backing strip on our material. The backing strip will be approximately 15.3 mm x 1 mm with a composition of 80% Cu, 15% Ag and 5% P. The process of adding this strip is called "hot bonding", which requires a certain degree of deformation in order to make the strip attach permanently to the strip. The product will still be in strip form with slightly changed dimensions to 17.8 mm x 2.1 mm. After the completion of adding these strips, Germany will ship them back to the U.S. It will then be rolled, slit, annealed, cleaned, spooled, weighed, packed, and shipped out. After the silver tin oxide strip leaves Degussa Corp., customers use them to manufacture electrical contact assemblies which will eventually become integral parts of electrical relay devices used in automobiles.
CBP rationale
The applicable subheading for the silver tin oxide strip will be 7115.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of precious metal or of metal clad with precious metal: of silver, including metal clad with silver.
Full text
NY B80877 January 15, 1997 CLA-2-71:RR:NC:1:115 B80877 CATEGORY: Classification TARIFF NO.: 7115.90.2000 Ms. Debbie Ricci Degussa Corporation 3950 South Clinton Avenue South Plainfield, NJ 07080 RE: The tariff classification of silver tin oxide strip from Germany. Dear Ms. Ricci: In your letter dated January 7, 1997, you requested a tariff classification ruling. The subject item is a silver tin oxide strip. Its dimensions are from 15.3 mm x 4.2 mm through 15.3 mm x 7.5 mm with a composition of 88% Ag and 12% SnO2. This strip will be shipped to Germany for them to add a backing strip on our material. The backing strip will be approximately 15.3 mm x 1 mm with a composition of 80% Cu, 15% Ag and 5% P. The process of adding this strip is called "hot bonding", which requires a certain degree of deformation in order to make the strip attach permanently to the strip. The product will still be in strip form with slightly changed dimensions to 17.8 mm x 2.1 mm. After the completion of adding these strips, Germany will ship them back to the U.S. It will then be rolled, slit, annealed, cleaned, spooled, weighed, packed, and shipped out. After the silver tin oxide strip leaves Degussa Corp., customers use them to manufacture electrical contact assemblies which will eventually become integral parts of electrical relay devices used in automobiles. The applicable subheading for the silver tin oxide strip will be 7115.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of precious metal or of metal clad with precious metal: of silver, including metal clad with silver. The duty rate will be 4.8% ad valorem. Consideration was given to classifying this product under Chapter 98, Subchapter 2, Articles Exported and Returned, Advanced or Improved Abroad as you have suggested. However, the processes described in your inquiry does not qualify your merchandise from classification therein. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this 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 Melvyn Birnbaum at 212-466-5487. Sincerely, Robert B. Swierupski Chief, Metals & Machinery Branch National Commodity Specialist Division
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