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K84271 K8 Ruling Active

The tariff classification of thermal compound from China.

Issued June 3, 2004 by U.S. Customs and Border Protection.

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K8 K84271 (June 3, 2004)

Tariff classification

HTS codes: 7115.90.4000

Headings: 7115

Product description

The compound acts as a heat sink when spread across the CPU die of a computer. A laboratory report indicates that the compound is made essentially of granulated silver with some zinc, and silicone. It will be packaged with a spreader card for use in application.

CBP rationale

The applicable subheading for this product will be 7115.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of precious metal, other, other, of silver.

Full text

NY K84271 June 3, 2004 CLA-2-71:RR:NC:N1:113 K84271 CATEGORY: Classification TARIFF NO.: 7115.90.4000 Ms. Aasha Desloge Best Buy Purchasing LLC 7601 Penn Ave. S, Bldg D4 Richfield, MN 55423 RE: The tariff classification of thermal compound from China. Dear Mr. Desloge: In your letter dated March 9, 2004, you requested a ruling on tariff classification. The sample you provided is a thermal compound, item DX-STC100. The compound acts as a heat sink when spread across the CPU die of a computer. A laboratory report indicates that the compound is made essentially of granulated silver with some zinc, and silicone. It will be packaged with a spreader card for use in application. The applicable subheading for this product will be 7115.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of precious metal, other, other, of silver. The general rate of duty will be 3 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.). 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 James Smyth at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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