F85369 F8 Ruling Active

The Tariff Classification of Sapphire Products from Japan.

Issued April 28, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7116.20.5000, 8473.29.0000

Headings: 8473, 7116

Product description

The products at issue are: 1) point of Sale(“POS”) sapphire on glass windows; 2)sapphire windows; 3)sapphire tubes; 4)sapphire carrier plates; 5)sapphire substrates for microwave devices; 6)sapphire substrates for light-emitting diodes (“LEDs”); 7)sapphire substrates for infrared detectors; and 8)silicon on sapphire(“SOS”) substrates. All of the products under consideration are produced using single crystal synthetic sapphire. Sapphire is a precious stone. All of the items included in this ruling request are wholly of synthetic sapphire except point of sale sapphire windows and silicon on sapphire substrates. The sapphire window component is specifically designed and used with the scanner portion of a supermarket type of Point of Sale Terminal. It is imported unmounted and specifically cut to size to fit the window of the bar code scanner.

CBP rationale

The applicable subheading for the point of sale (“POS”) sapphire on glass windows will be 8473.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts and accessories of the machines of heading 8470. The applicable subheading for the sapphire windows, sapphire tubes, sapphire carrier plates, sapphire substrates for microwave devices sapphire substrates for light-emitting diodes (“LEDs”), sapphire substrates for infrared detectors and silicon on sapphire (“SOS”) substrates will be 7116.20.5000, HTS, which provides for articles of precious stones.

Full text

NY F85369 April 28, 2000 CLA-2-84:RR:NC:1:110 F85369 CATEGORY: Classification TARIFF NO.: 7116.20.5000; 8473.29.0000 Mr. J. Kevin Horgan DeKieffer & Horgan 729 Fifteenth Street, N.W., Suite 800 Washington, D.C. 20005 RE: The Tariff Classification of Sapphire Products from Japan. Dear Mr. Horgan: In your letter dated March 29, 2000, on behalf of Kyocera Industrial Ceramics Corporation, you requested a tariff classification ruling. The products at issue are: 1) point of Sale(“POS”) sapphire on glass windows; 2)sapphire windows; 3)sapphire tubes; 4)sapphire carrier plates; 5)sapphire substrates for microwave devices; 6)sapphire substrates for light-emitting diodes (“LEDs”); 7)sapphire substrates for infrared detectors; and 8)silicon on sapphire(“SOS”) substrates. All of the products under consideration are produced using single crystal synthetic sapphire. Sapphire is a precious stone. All of the items included in this ruling request are wholly of synthetic sapphire except point of sale sapphire windows and silicon on sapphire substrates. The sapphire window component is specifically designed and used with the scanner portion of a supermarket type of Point of Sale Terminal. It is imported unmounted and specifically cut to size to fit the window of the bar code scanner. The applicable subheading for the point of sale (“POS”) sapphire on glass windows will be 8473.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts and accessories of the machines of heading 8470. The rate of duty will be free. The applicable subheading for the sapphire windows, sapphire tubes, sapphire carrier plates, sapphire substrates for microwave devices sapphire substrates for light-emitting diodes (“LEDs”), sapphire substrates for infrared detectors and silicon on sapphire (“SOS”) substrates will be 7116.20.5000, HTS, which provides for articles of precious stones. 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 Eileen Kaplan at 212-637-7019. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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