The tariff classification of trim and form machines for semiconductor leads from the Netherlands

NY C83448 February 9, 1998 CLA-2-84:RR:NC:1:104 C83448 CATEGORY: Classification TARIFF NO.: 8462.21.4085; 8462.29.4085 Mr. Vince Brascia Micron Technology, Inc. 8000 S. Federal Way, Mail Stop 952 Boise, Idaho 83707 RE: The tariff classification of trim and form machines for semiconductor leads from the Netherlands Dear Mr. Brascia: In your letter dated January 12, 1998 you requested a tariff classification ruling. The M-Press Trim and Form System for semiconductor leads performs the following functions: - loads the leadframe into the machine from leadframe magazines - removes the dambar between the leads by shearing - trims the leads to length by shearing - bends the leads into their form by the form-tooling in the die set, a three to four step process depending on the desired lead form. - singulates each IC from the leadframe by shearing - packages the IC's in tubes or trays by gravity feed The trim & form progressive die sets are the heart of the system. The control may be a computer numerical control (CNC) or a non-CNC type control such as a programmable logic control (PLC). The functions to be considered in determining principal function are the trimming (shearing) and forming (bending). It is your opinion that the primary function of the trim and form system is to take an encapsulated semiconductor device in leadframe form and produce a formed product that meets specifications for width, height, standoff, lead skew and coplanarity. This function is accomplished in three to five distinct bending and forming operations. Most of the technical expertise is in the forming stations. There are three shearing operations however only the trim to length operation is directly related to the production of the finished IC (since only the lead wire becomes a part of the finished IC). No portion of the dambar or frame become part of the IC device. They become scrap. The bending to produce specific forms such as the "Gull Wing Form" involves four steps. The applicable subheading for the M-Press Trim and Form System with CNC will be 8462.21.4085, Harmonized Tariff Schedule of the United States (HTS), which provides for bending, folding, straightening or flattening machines (including presses): numerically controlled: for bending, folding and straightening semiconductor leads. The rate of duty will be 2.2 percent. Non-CNC M-Press Trim and Form Systems will be classified in HTS subheading 8462.29.4085, which provides for bending, folding, straightening or flattening machines (including presses): other: for bending, folding and straightening semiconductor leads. The rate of duty will also be 2.2 percent. 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