The tariff classification of vacuum coating machines from Germany

NY G88015 March 29, 2001 CLA-2-84:RR:NC:1:103 G88015 CATEGORY: Classification TARIFF NO.: 8479.89.9797 Mr. Wick Campbell ETB Corporation 20 Southwoods Parkway, Suite 500 Atlanta, GA 30354 RE: The tariff classification of vacuum coating machines from Germany Dear Mr. Campbell: In your letter dated Feb. 26, 2001 on behalf of Leybold Optics USA, Inc. you requested a tariff classification ruling. With your inquiry you submitted literature describing Advanced Plasma Source (APS) thin film vacuum coating machines. These machines will be used to deposit layers of extremely thin coatings onto glass substrates in order to produce optical filters which will be deployed in Dense Wave Division Multiplexing (DWDM) telecommunications networks. DWDM technology expands the transmission capacity of optical fibers by allowing a greater number of signals to be carried, with each signal carried on its own wavelength. This technology requires that a glass substrate be placed in an APS vacuum coating machine and be coated with more than 100 alternating layers of quartz or other oxide materials having high and low refractive indices. The optical filters are subsequently cut from the coated glass substrate. APS machines utilize an argon plasma created in a vacuum chamber. The plasma is extracted into the deposition chamber and directed towards the glass substrate. Simultaneously, electron beam guns evaporate the oxide coating materials. The plasma imparts energy to the evaporated material, and also partially ionizes it prior to deposition. A solenoid magnet in the APS forces the electrons along the magnetic field lines, ensuring the deposition of a dense coating over the substrate’s entire surface. Coating uniformity is achieved by rotating the substrate at ultra high speed during the deposition process. An optical measurement system monitors the coating process, allowing continuous insitu thickness control. The applicable subheading for the APS vacuum coating machines will be 8479.89.9797, Harmonized Tariff Schedule of the United States (HTS), which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere (in Chapter 84): other machines and mechanical appliances: other: other: other: other. The rate of duty will be 2.5 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 212-637-7027. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division