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N090878 N0 Ruling Active

The tariff classification of copper foil from China

Issued February 12, 2010 by U.S. Customs and Border Protection.

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N0 N090878 (February 12, 2010)

Tariff classification

HTS codes: 7410.11.0000, 7410.12.00

Headings: 7410

Product description

The product you intend to import is described as plain copper foil with a thickness of 35 microns (.035 mm). In a phone conversation with this office, you indicated that the foil is not backed and that the composition of the copper foil is not specified at this time as either refined copper or copper alloys.

CBP rationale

The applicable subheading for the unbacked copper foil, if made of refined copper as defined in Chapter 74, Note 1(a), Harmonized Tariff Schedule of the United States (HTSUS), will be 7410.11.0000, HTSUS, which provides for copper foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0. The applicable subheading for the unbacked copper foil, if made of copper alloys as defined in Chapter 74, Note 1(b), Harmonized Tariff Schedule of the United States (HTSUS), will be 7410.12.00, HTSUS, which provides for copper foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.

Full text

N090878 February 12, 2010 CLA-2-74: OT: RR: NC: 1:117 CATEGORY: Classification TARIFF NO.: 7410.11.0000; 7410.12.00 Mr. Anthony Cuschieri President International Packaging Films, Inc. 54 Tappan Road Norwood, NJ 07648 RE: The tariff classification of copper foil from China Dear Mr. Cuschieri: In your letter dated January 6, 2010 you requested a tariff classification ruling. The product you intend to import is described as plain copper foil with a thickness of 35 microns (.035 mm). In a phone conversation with this office, you indicated that the foil is not backed and that the composition of the copper foil is not specified at this time as either refined copper or copper alloys. The applicable subheading for the unbacked copper foil, if made of refined copper as defined in Chapter 74, Note 1(a), Harmonized Tariff Schedule of the United States (HTSUS), will be 7410.11.0000, HTSUS, which provides for copper foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.15 mm: Not backed, of refined copper. The rate of duty will be 1 percent ad valorem. The applicable subheading for the unbacked copper foil, if made of copper alloys as defined in Chapter 74, Note 1(b), Harmonized Tariff Schedule of the United States (HTSUS), will be 7410.12.00, HTSUS, which provides for copper foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.15 mm: Not backed, of copper alloys. The rate of duty will be 1 percent ad valorem. 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 Mary Ellen Laker at (646) 733-3020. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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