The tariff classification of an RF Match from an unspecified country

NY L84849 June 13, 2005 CLA-2-85:RR:NC:MM:109 L84849 CATEGORY: Classification TARIFF NO.: 8504.32.0000 Ms. Lillian Lopez Corporate Export/ Import Novellus Systems, Inc. 4000 North First Street M/S 90-1B San Jose, CA 95134 RE: The tariff classification of an RF Match from an unspecified country Dear Ms. Lopez: In your letter dated May 24, 2005, you requested a tariff classification ruling. This ruling concerns the classification of an RF Match. This item is also referred to in your letter as an RF Matchbox (Match) Network. The RF Match is an impedance matching transformer. The data sheets submitted describes the RF Match as having a power rating of 10 kw (10 kVA). It contains a series of inductor coils, variable capacitors, and an electrical motor, which moves the positions of the variable capacitors, thus changing the value of the variable capacitors. The RF Match is utilized in machinery that deposits dielectric film onto a silicon wafer inside a processing chamber, or load. The dielectric film is activated by radio frequency (RF) energy produced by an RF generator. The change in each variable capacitor’s value, which is caused by the electrical motor, allows the output impedance of the RF Match (Matchbox) to match the output impedance of the RF generator to that of the attached load (processing chamber) to 50 Ohms. You suggested Harmonized Tariff Schedule (HTS) subheading 8543.89.9695, Harmonized Tariff Schedule of the United States (HTS), which provides for “Electrical machines and apparatus, having individual functions.” However, the RF Match is an impedance matching transformer, and as per the furnished data sheets, it is rated at 10 kw (10 kVA). Transformers having a power handling capacity exceeding 1 kVA but not exceeding 16 kVA are provided for in subheading 8504.32.00. Therefore, the RF Match is classifiable in subheading 8504.32.00. The applicable subheading for the RF Match will be 8504.32.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other Transformers: Having a power handling capacity exceeding 1 kVA but not exceeding 16 kVA. The rate of duty will be 2.4 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 Linda M. Hackett at 646-733-3015. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division