10 newer rulings cite the same tariff codes.

Classification can shift over time. Review the more recent rulings below before relying on this one.

N351335 N3 Ruling Active

The country of origin of sputtering targets

Issued July 28, 2025 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

N3 N351335 (July 28, 2025)

Tariff classification

HTS codes: 2025, 1993, 1982, 1201, 2018, 1992

Headings: 2025, 1993, 1982, 1201, 2018, 1992

Product description

The merchandise under consideration is described as an Aluminum Sputtering Target used in physical vapor deposition (PVD) apparatus. The subject target is an aluminum disk with a copper or alloy backplate and machined connection points. The target functions as a cathode within a PVD machine. When bombarded with plasma within a vacuum chamber, the targets deposit a thin film on a product, such as a semiconductor. In your request, you explain two manufacturing scenarios, which cover the same process but different country locations. The process begins with raw aluminum being cast into a roll and then cut to a specific disk shape. This disk is then rolled, annealed, and forged through a thermomechanical process. In both scenarios, these steps are completed in China. In Scenario 1, an aluminum or copper alloy backplate is then bonded to the back of the target in China before the semi-finished target is then sent to South Korea. In Scenario 2, the target is shipped to South Korea after the thermomechanical process and the bonding procedure is performed there. The remainder of the steps in both scenarios are completed in South Korea. The target is then machined by cutting the edges and drilling mounting holes. This allows the target to be capable of installation within the intended machine. The finished target is then inspected, tested, cleaned, and packaged for shipment to the United States. When determining the country of origin for purposes of applying current trade remedies under Section 301 and additional duties, the substantial transformation analysis is applicable. See, e.g., Headquarters Ruling Letter H301619, dated November 6, 2018. The test for determining whether a substantial transformation will occur is whether an article emerges from a process with a new name, character, or use different from that possessed by the article prior to processing. See Texas Instruments Inc. v. United States, 681 F.2d 778 (C.C.P.A. 1982). This determination is based on the totality

CBP rationale

substantial transformation analysis is applicable. See, e.g., Headquarters Ruling Letter H301619, dated November 6, 2018. The test for determining whether a substantial transformation will occur is whether an article emerges from a process with a new name, character, or use different from that possessed by the article prior to processing. See Texas Instruments Inc. v. United States, 681 F.2d 778 (C.C.P.A. 1982). This determination is based on the totality of the evidence. See National Hand Tool Corp. v. United States, 16 C.I.T. 308 (1992), aff’d, 989 F.2d 1201 (Fed. Cir. 1993). Regarding the origin of the subject targets, it is the opinion of this office that the casting and thermomechanical process performed in China, in both scenarios, imparts the item with its desired capabilities. Further, the backplate bonded to the target, either in China or South Korea, is only used as the structural foundation and provides heat dissipation to the target. This is not an essential functional component of the target.

Full text

N351335
July 28, 2025
OT:RR:NC:N2:212
CATEGORY: Origin Daihoon Kong Daeryu SMA USA INC 105 Oconee St Hutto, TX 78634 RE: The country of origin of sputtering targets Dear Mr. Kong: In your letter dated July 14, 2025, you requested a country of origin ruling. The merchandise under consideration is described as an Aluminum Sputtering Target used in physical vapor deposition (PVD) apparatus. The subject target is an aluminum disk with a copper or alloy backplate and machined connection points. The target functions as a cathode within a PVD machine. When bombarded with plasma within a vacuum chamber, the targets deposit a thin film on a product, such as a semiconductor. In your request, you explain two manufacturing scenarios, which cover the same process but different country locations. The process begins with raw aluminum being cast into a roll and then cut to a specific disk shape. This disk is then rolled, annealed, and forged through a thermomechanical process. In both scenarios, these steps are completed in China. In Scenario 1, an aluminum or copper alloy backplate is then bonded to the back of the target in China before the semi-finished target is then sent to South Korea. In Scenario 2, the target is shipped to South Korea after the thermomechanical process and the bonding procedure is performed there. The remainder of the steps in both scenarios are completed in South Korea. The target is then machined by cutting the edges and drilling mounting holes. This allows the target to be capable of installation within the intended machine. The finished target is then inspected, tested, cleaned, and packaged for shipment to the United States. When determining the country of origin for purposes of applying current trade remedies under Section 301 and additional duties, the substantial transformation analysis is applicable. See, e.g., Headquarters Ruling Letter H301619, dated November 6, 2018. The test for determining whether a substantial transformation will occur is whether an article emerges from a process with a new name, character, or use different from that possessed by the article prior to processing. See Texas Instruments Inc. v. United States, 681 F.2d 778 (C.C.P.A. 1982). This determination is based on the totality of the evidence. See National Hand Tool Corp. v. United States, 16 C.I.T. 308 (1992), aff’d, 989 F.2d 1201 (Fed. Cir. 1993).

Regarding the origin of the subject targets, it is the opinion of this office that the casting and thermomechanical process performed in China, in both scenarios, imparts the item with its desired capabilities. Further, the backplate bonded to the target, either in China or South Korea, is only used as the structural foundation and provides heat dissipation to the target. This is not an essential functional component of the target. The desired properties for the target are added through the process performed in China. Based upon the facts presented, the country of origin for the Aluminum Sputtering Target, described in both scenarios 1 and 2, will be China. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Luke LePage at [email protected].
Sincerely,
James Forkan Acting Director National Commodity Specialist Division

View original on CBP CROSS →

Ruling history

More rulings on the same tariff codes

Follow N351335

Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.

One email per day at most. Confirm your address once, unsubscribe anytime.

Searching CBP rulings the smart way

Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.