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NY F87608

June 13, 2000

CLA-2-85:RR:NC:MM:109 F87608


TARIFF NO.: 8542.90.0000

Mr. Mitchell Neriah
Customs Consulting Services
415 Prospect Avenue
Suite #110
Redondo Beach, CA 90277

RE: The tariff classification of a Heat Conductive Sheet from Japan

Dear Mr. Neriah:

In your letter dated May 19, 2000, you requested a tariff classification ruling on behalf of Toshiba America Information Systems, Inc.

The merchandise is described in your letter as a heat conductive sheet. The sheet is a self-adhesive article of boron nitride and silicone rubber, which is affixed to the top of the CPU microprocessor chip on a notebook computer motherboard. It is composed of a silicone rubber base and a top layer of silicone rubber combined with cubic boron nitride. The boron nitride acts as a heat conductor to draw the heat away from the CPU chip on the motherboard. On the bottom is a layer of adhesive covered by a sheet of PET film. The PET film is peeled away during application and discarded. The heat conductive sheet is configured to the size and shape of the CPU chips. A sample of this merchandise was submitted to this office.

In your letter dated May 19, 2000, you stated your belief that these heat conductive sheets should be classified under subheading 8473.30.5000, a provision that covers parts and accessories of heading 8471 (automatic data processing units). You emphasized the HTS wording of that provision that stated "suitable for use solely or principally with a particular kind of machines of the same heading” While we agree that this heat conductive sheet is solely or principally designed to be used on a CPU chip in a notebook computer, we still hold to the fact that it is essentially used to draw heat away from a CPU chip and can be used in a number of applications with a similar size chip. Section Note 2(a) to Section XVI states:

2. Subject to note 1 to this section, note 1 to chapter 84 and to note 1 to chapter 85, parts of machines (not being parts of the articles of heading 8484, 8544, 8545, 8546 or 8547) are to be classified according to the following rules:

(a) Parts which are goods included in any of the headings of chapters 84 and 85 (other than headings 8409, 8431, 8448, 8466, 8473, 8485, 8503, 8522, 8529, 8538 and 8548) are in all cases to be classified in their respective headings;

(b) Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including a machine of heading 8479 or 8543) are to be classified with the machines of that kind or in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate. However, parts which are equally suitable for use principally with the goods of heading 8517 and 8525 to 8528 are to be classified in heading 8517.

(c) All other parts are to be classified in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate or, failing that, in heading 8485 or 8548.

Noting this language, it is our opinion that these heat conductive sheets, however and wherever used, can be used with a number of electrical equipment. Because the heat conductive sheets are not goods classifiable under either chapters 84 or 85, HTSUS, section XVI, note 2(a), HTSUS, does not apply. However, under section XVI, note 2(b), HTSUS, because they are suitable for use solely or principally with semiconductor devices of heading 8542, HTSUS, they are classifiable under subheading 8542.90.00, HTSUS.

The applicable subheading for the Heat Conductive Sheet will be 8542.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Electronic integrated circuits and microassemblies, parts thereof: Parts”. The rate of duty will be free.

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 Linda M. Hackett at 212-637-7048.


Robert B. Swierupski

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