The tariff classification of a photomask compact from Korea

N258392 November 14, 2014 CLA-2-39:OT:RR:NC:N2:421 CATEGORY: Classification TARIFF NO.: 3923.10.0000 Mr. Daniel Cannistra Crowell and Moring 1001 Pennsylvania Avenue Washington, D.C. 20006 RE: The tariff classification of a photomask compact from Korea Dear Mr. Cannistra: In your letter dated October 16, 2014, you requested a tariff classification ruling on behalf of your client, Photronics Incorporated. Photos have been submitted in lieu of a sample. The compact is a rigid, hinged container used in the transport and storage of photomasks used in the production of semiconductor wafers. The compact is manufactured of impact resistant plastics and can be transparent, semi-transparent or opaque. It is designed to protect the photomask from external impact, shock, pressure and impurities. The compact is molded to incorporate retainer ledges that hold the photomask securely in place with minimal surface contact. The center of the photomask, containing the information for the wafer production, is suspended untouched inside the compact, protected from surface damage. Compacts may also include additional features such as locking latches, seal gaskets, removable labels and easy open and close systems. The size ranges from approximately 85 mm x 94 mm to 260 mm x 270 mm, depending on the size of the photomask it will contain. In your letter, you proposed classifying the photomask compact in subheading 8486.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays; machines and apparatus specified in Note 9 (C) to this chapter; parts and accessories: parts and accessories. The photomask compact is not an integral, constituent or component part of a machine of heading 8486, HTSUS, without which the machine could not function. It is not needed to enable the machine to fulfill its intended function nor does it improve the machine’s operation. Thus, classification of the photomask compact in subheading 8486.90.0000, HTSUS, would not be appropriate. The applicable subheading for the photomask compact will be 3923.10.0000, HTSUS, which provides for articles for the conveyance or packing of goods, of plastics…boxes, cases, crates and similar articles. The rate of duty will be 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 @[email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division