The tariff classification of printed circuit boards from Japan, Israel, Singapore and the United States

NY I88806 December 13, 2002 CLA-2-85:RR:NC:1:112 I88806 CATEGORY: Classification TARIFF NO.: 8537.10.9070; 8531.20.0040 Mr. Bari Wolfson Kulicke & Soffa Industries, Inc. 2101 Blair Mill Road Willow Grove, PA 19090 RE: The tariff classification of printed circuit boards from Japan, Israel, Singapore and the United States Dear Mr. Wolfson: In your letter dated November 22, 2002 you requested a tariff classification ruling. As indicated by the submitted descriptive literature, there are five specific boards in question. Part numbers 12032770-004, 19067-0010-003, 07500-4070-000-00 and 08001-4108-000-00 control various functions in a wafer-dicing machine. In general, each board consists of various electronic components, including connectors. Part number 3100-113B-0 is an LED display assembly that provides information on the status of the system control. It consists of a circuit board populated with electronics, and an LED display. The applicable subheading for part numbers 12032770-004, 19067-0010-003, 07500-4070-000-00 and 08001-4108-000-00 will be 8537.10.9070, Harmonized Tariff Schedule of the United States (HTS), which provides for other boards, panels, and other bases, …, for electric control or the distribution of electricity, …: For a voltage not exceeding 1,000 V. The rate of duty will be 2.7 percent ad valorem. The applicable subheading for part number 3100-113B-0 is 8531.20.0040, HTS, which provides for indicator panels incorporating light emitting diodes (LED’s). The rate of duty will be Free. With respect to part numbers 12032770-004 and 3100-113B-0, you indicate that these are products of the United States. As such, they may be eligible for entry under one of the provisions of Chapter 98, HTS. Likewise, part number 07500-4070-000-00, which is a product of Israel, may be subject to the provisions of the United States-Israel Free Trade Area Implementation Act of 1985. These determinations are within the purview of the Port Director at the port of entry. 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 David Curran at 646-733-3017. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division