Information for ruling 600012271
This section is Advance Tariff Ruling
- Start date
- 12 Feb 2025
- Expiry date
- 11 Feb 2028
- Commodity code
- 3705009000 (opens in new tab)
- Description
- Photomask. A high precision plate containing microscopic images of electronic circuits. The photomask is made from a very flat piece of quartz or glass with a layer of chrome on one side. Etched in the chrome is a portion of an electronic circuit. The photomask is used in wafer fabrication, mostly to make IC's (integrated circuits). IC's are used in many products like computers, calculators, cars, cameras, and stereos. Photomasks are also used to make flat panel displays, thin film heads, pc boards, etc. The design on the photomask is created from data provided by the customer. Photomasks are shipped in Photomask Compacts which are classified separately.
- Keywords
-
- FOR SEMICONDUCTOR PRODUCTION
- MASKS
- PHOTOGRAPHIC MATERIALS
- PHOTOGRAPHIC PLATES
- Justification
- Classification has been determined in accordance with the following:- For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3(1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect - a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the goods Classification Table (Reg 3(1)(b)). General interpretative rules (GIR)s: GIR 1 has been used to classify this product by the terms of heading 3705 - photographic plates and film, exposed and developed, other than cinematographic film. 8 Digit Code: 37050090 - other than elsewhere specified or included in this Heading. Also classified in accordance with: HSENS to Heading 3705