The tariff classification of spin dryers from Japan

NY A80765 March 13, 1996 CLA-2-84:RR:NC:1:103 A80765 CATEGORY: Classification TARIFF NO.: 8421.19.0000 Mr. Ed Gonzalez Hankyu International Transport (U.S.A.), Inc. 235 Cargo Bldg. 75, Room 234 JFK International Airport Jamaica, NY 11430 RE: The tariff classification of spin dryers from Japan Dear Mr. Gonzalez: In your letter dated February 21, 1996 on behalf of Sumitomo Corporation of America you requested a tariff classification ruling. Spin dryers are used to dry silicon wafers during the manufacture of integrated circuits. They typically are the last step in the process of washing, cleaning, and drying wafers which occurs several times during integrated circuit production. The spin dryers utilize a combination of centrifugal force and filtered compressed dry air to dry the wafers and remove sub-micron sized particles from the wafer surface. They are available in several models, depending on wafer substrate size (6 inch or 8 inch), method of loading (automatic, semi-automatic, or manual), and facility hook-up orientation. The spin dryers basically consist of a main body incorporating an aluminum rotor, an electro-buffed stainless steel cradle, a static control system, an exhaust air port, and a direct-drive induction motor. They also include a clean unit hatch, a utility connection block, and an electrical control unit. They are capable of spinning at a speed of 700 rpm. You have suggested that the spin dryers may be classifiable in heading 8479, specifically in subheading 8479.89.8590, Harmonized Tariff Schedule of the United States (HTS), which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter: other machines for production and assembly of diodes, transistors and similar semiconductor devices and electronic integrated circuits. However, heading 8479 can apply only if no other heading of chapter 84 specifies or includes this merchandise. Spin dryers are centrifugal dryers, and centrifugal dryers are specifically provided for in HTS heading 8421, which is also found in chapter 84. Thus the spin dryers cannot be classified in heading 8479. The applicable subheading for the spin dryers will be 8421.19.0000, HTS, which provides for centrifuges, including centrifugal dryers: other. The rate of duty will be 2.9 percent ad valorem. 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 Alan Horowitz at 212-466-5494. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division