The tariff classification of a gas purification system from an unknown country

N024146 March 20, 2008 CLA-2-84:OT:RR:NC:1:104 CATEGORY: Classification TARIFF NO.: 8486.20.0000 Ms. Lynn Shida Director, Global Logistics Entegris, Inc. 129 Concord Road, Building 2 Billerica, MA 01821 RE: The tariff classification of a gas purification system from an unknown country Dear Ms. Shida: In your letter dated February 12, 2008, you requested a tariff classification ruling. The Aeronex® Z Series Gas Purification System is used to produce extreme clean dry air (“XCDA”) for use in semiconductor manufacturing. The automated system uses two purifier beds in order to maintain a continuous flow of pure gas. Contaminants such as hydrocarbons, traces of amine type gases (base gases), traces of sulfur containing gases (acid gases) and moisture are removed to sub-part-per-billion (“ppb”) and part-per-trillion (“ppt”) levels. The removal mechanism is adsorption of the impurity onto the surface of purifier beds that are contained inside the purifier’s body. Use of this system prevents airborne molecular contamination on the photolithography tool. The produced XCDA also protects semiconductor wafers, masks and other equipment from particulate contaminants. While presently manufactured in the United States, you indicate in your letter that production in another country (undetermined at this time) is under consideration. In your letter, you suggest classifying this system in subheading 8421.39.80, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases; parts thereof: Filtering or purifying machinery and apparatus for gases: Other: Other. This office acknowledges the fact that the system’s function is to purify a gas, i.e., air. However, as noted above, the system is designed for use in semiconductor manufacturing. Effective February 3, 2007, a new HTSUS provision was implemented, i.e., heading 8486. The language of heading 8486 encompasses 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. Note 9(D) to Chapter 84 reads as follows: Subject to Note 1 to Section XVI and Note 1 to Chapter 84, machines and apparatus answering to the description in heading 8486 are to be classified in that heading and in no other heading of the tariff schedule. Thus, by virtue of Note 9(D) to Chapter 84, the Aeronex® Z Series Gas Purification System is classified in heading 8486, HTSUS. You cite HQ ruling 957651 dated March 20, 1995 as a basis for your suggested classification. In said ruling, a pure air generator was classified in subheading 8421.39.80, HTSUS. HQ 957651 is not applicable in this instance as it was issued prior to the implementation of heading 8486. The applicable subheading for the Aeronex® Z Series Gas Purification System will be 8486.20.0000, 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: Machines and apparatus for the manufacture of semiconductor devices or of electronic integrated circuits.. 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