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NY 856164

CLA-2-71:S:N:N1:118 856164


TARIFF NO.: 7110.19.0000

Mr. Russell Gaillot
Kintetsu Intermodal (U.S.A.), Inc.
1811 Adrian Road
Burlingame, California 94010

RE: The tariff classification of Platinum Sputtering Targets without backing plates, from Japan.

Dear Mr. Gaillot:

In your letter dated September 6, 1990, you requested a tariff classification ruling.

The platinum sputtering targets are alloy plates which are usually rectangular, i.e. 5" x 15" x 1/4", or circular, i.e. 8" x 1/4", or elliptical in comparable sizes. The composition of the alloy by weight is approximately:

Cobalt 65.5
Nickel 7.5%
Platinum 21.0% (may vary up to approximately 35%)

The raw materials are mixed, made into ingots by a process involving melting, and then by forging and rolling, made into plates which are cut and trimmed. In this condition they are imported to the United States. After importation the sputtering targets will be mounted on backing plates. In use the sputtering targets are the raw material used to deposit a metallic film by an electric discharge process.

The applicable subheading for the platinum sputtering targets without backing plates will be 7110.19.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for platinum, in semi-manufactured forms. 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

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