The tariff classification of a water immersion conditioning cabinet from the Netherlands

N018931 November 19, 2007 CLA-2-84:OT:RR:E:NC:1:104 CATEGORY: Classification TARIFF NO.: 8486.90.0000 Ms. Roxane J. Peiffer Norman G. Jensen, Inc. 3050 Metro Dr / #300 Minneapolis, MN 55425 RE: The tariff classification of a water immersion conditioning cabinet from the Netherlands Dear Ms. Peiffer: In your letter dated October 24, 2007 on behalf of BOC Edwards Chemical Management Division you requested a tariff classification ruling. With the exception of two ground wires and interior rails, the water immersion conditioning cabinet (“WICC”) is empty at time of importation. The metal housing is designed to sit on the floor and measures 32x24x82 inches. After importation, components will be added to make a complete WICC which will supply and remove high purity water to and from a semiconductor lithography system. Components such as the wet vacuum and ultra pure water systems are mounted to the interior rails by fasteners. Functions performed by a completely outfitted WICC include the following: (1) control of temperature, pressure and flow rate, (2) removal of dissolved oxygen, (3) injection of CO2 and (4) removal of single phase and two phase fluid streams using fab vacuum. The applicable subheading for the empty water immersion conditioning cabinet as described above will be 8486.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays; machines and apparatus specified in Note 9(C) to this chapter; parts and accessories: Parts and accessories. The rate of duty will be free. 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 Patricia O’Donnell at 646-733-3011. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division