The tariff classification of parts for microlithography systems from Japan

N018162 October 30, 2007 CLA-2-84:OT:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8481.80.9050 Ms. Lisa C. DeVito NNR Global Logistics USA 263 Utah Avenue South San Francisco, CA 94080 RE: The tariff classification of parts for microlithography systems from Japan Dear Ms. DeVito: In your letter dated September 18, 2007 on behalf of Gigaphoton, you requested a tariff classification ruling. The articles in question are identified as “Piping A, GAS Supply”, part number series 7A1-31, and “Piping A, N2”, part number series 7A1-33, which are described as parts of microlithography systems used in the production of semiconductor devices. Descriptive information and pictures of representative part numbers 7A1-31-41012 and 7A1-33-41011 were submitted. Part number 7A1-31-41012 is described as a “gas supply module” comprised of various components, which include high pressure steel tubing, pressure sensors, pressure regulators, manual valves, pneumatic valves and check valves. You indicate that the module is designed to control the flow of four different gas mixtures to a microlithography laser to enable the laser to produce a laser beam. Part number 7A133-41011 is also described as a “gas supply module”. This module is designed to supply, route and control the flow of nitrogen gas to pneumatic switches and other locations within the microlithography laser. This supply module is comprised of flexible tubing, pressure sensors, pressure regulators and flow meters. In your request you aver that the gas supply modules are classifiable in subheading 8486.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts and accessories of machines and apparatus of a kind used solely or principally for the manufacturer of semiconductor devices. However, because the information you have made available indicates that the sole function of the gas supply modules is to control the flow of various gases, we find that gas supply modules are specifically provided in HTSUS heading 8481, which provides for taps, cocks, valves and similar appliances used to regulate the flow of gaseous fluids. The applicable subheading for the gas supply modules will be 8481.80.9050, HTSUS, which provides for other taps, cocks, valves and similar appliances. The rate of duty will be 2 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Kenneth Brock at 646-733-3009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division