February 8, 2006 CBP Bulletin Notice on Sapphire Wafers
In the February 8, 2006 issue of the U.S. Customs and Border Protection Bulletin (CBP Bulletin) (Vol. 40, No. 7), CBP issued a notice revoking a classification ruling on sapphire wafers. CBP states that it is also revoking any treatment it has previously accorded to substantially identical merchandise.
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According to CBP, the revocation is effective for subject merchandise entered or withdrawn from warehouse for consumption on or after April 9, 2006. CBP also states that this notice covers any rulings on the subject merchandise that may exist but have not been specifically identified.
Revocation of Classification Ruling
Sapphire wafers. At issue are sapphire wafers that are used for production of light-emitting diodes (LEDs). Each sapphire wafer measures 76.2mm (3 inches) in diameter and 533-584 micron thick and weighs approximately 10 grams. To obtain the sapphire wafer, a synthetic sapphire must be grown. (See CBP's notice for a complete description on how sapphire wafers are created.)
CBP is issuing HQ 967923 in order to revoke NY R02101 and reclassify the sapphire wafers under HTS 7116.20.5000, which provides for "Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed): of precious or semiprecious stones (natural, synthetic or reconstructed): other: other;" rather than under HTS 7104.90.5000, as "Synthetic or reconstructed precious or semi-precious stones, whether or not worked or graded but not strung, etc."
Among other things, CBP states that in NY F85369 and NY F88737, CBP classified sapphire substrates for LEDs in HTS subheading 7116.20.5000. Additionally, in NY G89563, CBP classified discharge tubes and aperture plates fabricated from synthetic sapphire within HTS subheading 7116.20.5000.
CBP states that the sapphire wafers, like the sapphire substrates, discharge tubes and aperture plates of NY F85369, NY F88737, and NY G89563, respectively, have been advanced beyond the condition of synthetic sapphires into articles of sapphires.
As a result, CBP finds that the sapphire wafers are classified in HTS 7116.20.5000.
new: HTS 7116.20.5000, duty-free; previous: 7104.90.5000, 6.4% .
(See December 7, 2005 CBP Bulletin for proposed HQ 967923 on sapphire wafers.)
February 8, 2006 CBP Bulletin (Vol. 40, No. 7) available at http://www.cbp.gov/xp/cgov/toolbox/legal/bulletins_decisions/bulletins_2006/vol40_02082006_no7/
December 7, 2005 CBP Bulletin - proposed revocation (Vol. 39, No. 50) available at http://www.cbp.gov/xp/cgov/toolbox/legal/bulletins_decisions/bulletins_2005/vol39_12072005_no50/