N121124 N1 Ruling Active

The tariff classification of silicon wafer cushions from Japan

Issued September 21, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9980

Headings: 3926

Product description

The cushions are composed of cellular polyethylene (PE) plastic. They are circular and are available in diameters of 4, 5, 6, 8 and 12 inches, and in thicknesses of 1, 3, 5 and 10 millimeters.

CBP rationale

The applicable subheading for the PE Protos Cushions will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other.

Full text

N121124 September 21, 2010 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Mr. Taeko Logue Achilles USA, Inc. 1407-80th Street S.W. Everett, WA 98203 RE: The tariff classification of silicon wafer cushions from Japan Dear Mr. Logue: In your letter dated August 25, 2010, you requested a tariff classification ruling. The sample provided with your letter, identified as a “PE Protos Cushion,” is used in the transportation and handling of silicon wafers to protect the wafers from scratching and static damage. The cushions are composed of cellular polyethylene (PE) plastic. They are circular and are available in diameters of 4, 5, 6, 8 and 12 inches, and in thicknesses of 1, 3, 5 and 10 millimeters. The applicable subheading for the PE Protos Cushions will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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