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NY G83515

November 7, 2000

CLA-2-85:RR:NC:MM:109 G83515


TARIFF NO.: 8534.00.00

Mr. Joseph R. Hoffacker
Barthco. Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of an Integrated Circuit Board from Japan

Dear Mr. Hoffacker:

In your letter dated October 18, 2000, you requested a tariff classification ruling on behalf of Mitsui Plastics, Inc. of White Plains, New York.

The merchandise is described in your letter as an Insulated Thermally Conductive Metal Circuit Board. It is an insulated, highly thermally conductive aluminum substrate for IC’s. Its insulation layer consists of an epoxy resin and thermally conductive inorganic insulation material, having a thermal conductivity 10 times higher than that of glass filled epoxy substrates. Aluminum-bonding posts can be formed over copper circuitry by the conventional etching process, making it successfully possible to achieve aluminum (Al) or gold (Au) wire bonding, as well as soldering without gold (Au) or silver (Ag) plating. A sample of the merchandise was submitted to this office.

The applicable subheading for the Insulated Thermally Conductive Metal Circuit Board will be 8534.00.00, Harmonized Tariff Schedule of the United States (HTS), which provides for Printed Circuit Boards. 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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