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NY C86790

April 21, 1998

CLA-2-71:RR:NC:1:118 C86790


TARIFF NO.: 7110.19.0000

Mr. Steven W. Baker
Steven W. Baker and Associates
One Sutter Street, Suite 1004
San Francisco, CA 94104-4919

RE: The tariff classification of platinum sputtering targets from Japan.

Dear Mr. Baker:

In your letter dated April 6, 1998, you requested a tariff classification ruling on behalf of your client, NIMTEC Inc., Chandler, AZ.

The subject items are described as platinum sputtering targets without backing plates. Their chemical composition consists of 65% cobalt, 10-30% platinum, and other elements providing the remainder of the mix. The raw materials are mixed and made into ingots, then made into plates which are cut and trimmed. The finished targets are alloyed plates, rectangular, circular, or elliptical in size and shape. The shape of the targets is dependent upon the shape of the sputtering machine itself. Sputtering targets can be used for semiconductor, magnetic, and flat-panel display applications. These specific targets are actually used for magnetic applications (computer hard disks.) After importation, the sputtering target material will be bonded or welded to a metallic plate.

The applicable subheading for the platinum sputtering targets will be 7110.19.0000, Harmonized Tariff Schedule of the United States, which provides for platinum, unwrought or in semimanufactured forms, or in powder form: platinum: other. The duty rate 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 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 Kathy Campanelli at 212-466-5492.


Robert B. Swierupski

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