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NY 854191

Jul 25, 1990

CLA-2-84:S:N:N:1:105 854191


TARIFF NO.: 8514.90.0000; 9802.00.8050

Mr. Thomas C. Lloyd
3M Transportation Department
3M Center
P.O. Box 33250
St. Paul, MN 55133

RE: The tariff classification of diffusion furnace collars and discs from Mexico.

Dear Mr. Lloyd:

In your letter dated July 2, 1990 you requested a tariff classification ruling.

The collars and discs insulate quartz tubes that are components of electric diffusion furnaces used in the production of silicon wafers. They are of two types: Standard and High Performance (HP). The Standard ones are made of high temperature silica textiles, while the HP ones are constructed of Nextel 312, an alumina-boria-silica product.

You indicate that U.S.-produced components will be assembled in the collars and discs.

The applicable subheading for the Standard and HP diffusion furnace collars and discs will be 8514.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of industrial or laboratory electric furnaces and ovens. The duty rate will be 2.5 percent ad valorem.

Articles classifiable under subheading 8514.90.0000, HTS, which are products of Mexico are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

If the collars and discs do not qualify for GSP treatment, a duty-free allowance may be made under subheading 9802.00.8050 for fabricated compon- ents, the product of the United States, which were exported in condition ready for assembly without fabrication, have not lost their physical identity in such articles by change in form, shape or otherwise and have not been advanced in value or improved in condition abroad except by being assembled and except by operations incidental to the assembly process such as cleaning, lubricating and painting.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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