The tariff classification of "Sputtering Targets" from The Czech Republic

N024121 March 12, 2008 CLA-2-85:OT:RR:E:NC:N1:112 CATEGORY: Classification TARIFF NO.: 8543.90.1100 Lee Melnick Freight Manager Targray Technology International Inc. 195 Labrosse Pointe Claire, Quebec H9R1A3 Canada RE: The tariff classification of “Sputtering Targets” from The Czech Republic Dear Mr. Melnick: In your letter dated February 29, 2008, you requested a tariff classification ruling. The items concerned are referred to as “Sputtering Targets”. They are circular pieces of formed metal with a hole in the center. These discs are made of 97% silver. The “Sputtering Targets” are used in the manufacture of DVDs (Digital Video Discs). In use, the “Sputtering Targets” are placed in a vacuum chamber in the DVD manufacturing line. During the manufacturing process the “Sputtering Targets” are slowly vaporized, which enables a thin layer of silver to be extracted from the target and applied to the digital video disk. The applicable subheading for the “Sputtering Targets” will be 8543.90.1100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical Machines and apparatus…: Parts: Of physical vapor deposition apparatus of subheading 8543.70”. The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Steve Pollichino at 646-733-3008. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division