The tariff classification of lapping and polishing machines for semiconductor wafers from Germany.

NY B88697 November 20, 1997 CLA-2-84:RR:NC:1:104 B99697 CATEGORY: Classification TARIFF NO.: 8464.20.1000 Mr. James P. Sullivan Sullivan & Lynch, P.C. 156 State Street Boston, Massachusetts 02109-2508 RE: The tariff classification of lapping and polishing machines for semiconductor wafers from Germany. Dear Mr. Sullivan: In your letter dated August 11, 1997 on behalf of Peter Wolters of America, Inc. you requested a tariff classification ruling. It is your position that the AC 2000 and AC 1500 lapping and polishing machines are designed and marketed exclusively for the semiconductor industry and are appropriately classifiable under HTS subheading 8464.20.1000. With you followup letters of October 6th and November 16, 1997 you have provided additional information to support this position. The AC 2000 double side lapping and polishing machine is designed for the precision machining of 300 mm (12") silicon wafers. The machine control is a CNC system in which process parameters such as speed, presssure and slurry flow are fully programmable and are displayed on the machine monitor during operation. The AC 2000 also features a programmable load pressure control that uses a highly sensitive bellows system connected to the upper wheel via a pivoting beam. Separate variable speed servo motors power the upper and lower wheels, and the inner and outer pin rings for optimum workpiece movement between wheels. Heating/cooling units maintain the correct process temperature on the wheel surface and slurry. The AC 1500, a similar machine, is designed to handle wafers up to 8" diameter. It can be programmed with up to five load steps. Both the AC 1500 and AC 2000 machines can be switched between lapping and polishing operations quickly by changing wheels and slurry. The applicable subheading for the Model AC 1500 and AC 2000 double sided lapping and polishing machines will be 8464.20.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for machine tools for working stone, ceramics, ... or like mineral materials ...: grinding or polishing machines: for processing of semiconductor wafers. 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 Robert Losche at 212-466-5670. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division