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NY N015568

August 23, 2007



TARIFF NO.: 8542.39.0000

Mr. Ram J. Arvikar
CP Quality & Corp. Compliance
Vectron International
267 Lowell Road
Hudson, NH 03051

RE: The tariff classification of finished Surface Acoustic Wave (SAW) devices from Germany

Dear Mr. Arvikar:

In your letter dated August 9, 2007 you requested a tariff classification ruling.

The merchandise subject to this ruling is finished Surface Acoustic Wave (SAW) devices. The finished Surface Acoustic Wave (SAW) devices are designed for filtering electric signals at very high frequency. They are used in telecommunication applications, specifically in wireless base stations.

These SAW devices are made from a piezoelectric material, such as quartz or lithium tantalite, which are patterned and diced. The patterning process is similar to semiconductor processing, such as photo resist application, printing using a mask, exposure, development, etching, and metallization. This is done using a wafer and after the patterning is completed, the wafer is diced to produce individual dies or chips. The finished pattern consists of a pair of aluminum metallized transducers on the surface of the device, which can receive electric signals that are converted to acoustic signals, and filtered and output as an electrical signal at the frequency at which a SAW filter is designed to operate.

The finished discrete electronic component (SAW) is ready for installation in a hybrid electronic circuit to operate as a high frequency filter. The device is similar to a patterned IC chip or die from a semiconductor wafer ready for assembly in a package, i.e. in a ceramic package or on a lead frame.

In your letter you suggested subheading 8541.90.0000 or 8542.90.0000 under the Harmonized Tariff Schedule of the United States (HTSUS). Subheading 8541.90.0000 provides for “Diodes, transistors mounted piezoelectric crystals; Parts thereof: Parts.” Subheading 8542.90.0000 provides for “Electronic Integrated circuits; parts thereof: Parts.” However, based on your description of the manufacturing process, the SAW devices are not crystals, as 8541.90.0000 provides for, nor are they parts of integrated circuits, as 8542.90.0000 provides. Therefore, neither subheading 8541.90.0000 nor 8542.90.0000 is applicable. The finished SAW devices are integrated circuits, in and of themselves. Integrated circuits are provided for in subheadings 8542.31.00, 8542.32.00, 8542.33.00 and 8542.39.00. Subheading 8542.31.00 provides for processor and controller integrated circuits. Subheading 8542.32.00 provides for memory integrated circuits. Subheading 8542.33.00 provides for amplifier integrated circuits. The finished SAW devices are integrated circuits that perform a filtering function. As such, 8542.31.00, 8542.32.00, and 8542.33.00 are not applicable. The finished SAW devices are classified as other integrated circuits under subheading 8542.39.00.

The applicable subheading for the finished Surface Acoustic Wave (SAW) devices will be 8542.39.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electronic integrated circuits: Other”. The rate of duty will be free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 646-733-3015.


Robert B. Swierupski

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