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NY B87954

October 31, 1997

CLA-2-71:RR:NC:SP:233 B87954


TARIFF NO.: 7104.90.5000

Mr. Robert D. Fairman
Phoenix Wafer Technology, Inc.
P.O. Box 5904
Carefree, AZ 85377-5904

RE: The tariff classification of a sapphire wafer from Russia.

Dear Mr. Fairman:

In your letter dated August 16, 1997, you requested a tariff classification ruling. We regret the delay in responding.

The submitted sample is a sapphire (corundum) wafer. The item is 2" in diameter and 0.013" thick and weighs approximately 1 gram. It is grown by a Czochralski process as a single crystal, sliced and polished on one side. The application of the item is a sapphire substrate used as a platform for the epitaxial deposition of Group III-V semiconductors, e.g. CaN, GaP, GaAs etc. The sole purpose of the sapphire (corundum) is to provide a high temperature (900 - 1,000 degrees Celsius), non-metallic surface for the vapor phase growth of III-V Semiconductors by a process termed Metal Organic Vapor Deposition. In the final use of these epitaxial structures, the substrate does not enter into any device performance function, but acts only as a support for very thin epitaxial films that are used for fabrication of Light Emitting Diodes (LEDs).

The applicable subheading for the sapphire wafer will be 7104.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for synthetic or reconstructed precious or semiprecious stones... other: other. The rate of duty will be 9% ad valorem.

Articles which are classifiable under subheading 7104.90.5000, HTS, which are products of Russia are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

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 Lawrence Mushinske at 212-466-5739.


Robert B. Swierupski

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