United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1991 NY Rulings > NY 0862498 - NY 0862679 > NY 0862540

Previous Ruling Next Ruling

NY 862540

Apr 26 1991

CLA-2-37:S:N:N1:236 862540


TARIFF NO.: 3705.90.0000

Mr. Brad Schock
Attorney in Fact
Expeditors International of Washington, Inc. 6700 N.E. 79th Court
Portland, Oregon 97218

RE: The tariff classification of Photomasks and Reticles from Japan

Dear Mr. Schock:

In your letter dated March 25, 1991, on behalf of your client Fujitsu Microelectronics, you requested a tariff classification ruling.

The prospective imports, Photomasks and Reticles are 90% glass quartz (fused), and 5% plastic. The photomask will be imported 6" or 7" in diameter by 90 mili-inch thick. The reticle will be 5" by 5" by 90 mili-inch thick. These quartz pieces first have chrome evaporated on them. Then a photo sensitive material is deposited on them. Next, they are exposed with light from another pattern. The exposed areas are developed away. Then the pattern is etched into the chrome and the photo sensitive material removed.

The reticle with its developed pattern is used by shining a light through them so their pattern is printed (photographed) onto a photo sensitive chip. The reticle may be reduced 5 times thus making a very small pattern on the chip. The photomask is etched onto a wafer at full size. Both the photomask and reticle are exposed and developed photographic plates. The applicable subheading for the Photomasks and Reticles will be 3705.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other photographic plates and film, exposed and developed, other than motion-picture film. The rate of duty will be free.

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

Previous Ruling Next Ruling

See also: