The tariff classification of a P-DEF AMP from Japan

N048304 February 4, 2009 CLA-2-84:OT:RR:E:NC:1:104 CATEGORY: Classification TARIFF NO.: 8486.90.0000 Ms. Donna Arduino JEOL USA, Inc. 11 Dearborn Road Peabody, MA 01960 RE: The tariff classification of a P-DEF AMP from Japan Dear Ms. Arduino: In your letter dated January 6, 2009 you requested a tariff classification ruling. The P-DEF AMP is a component of the Electron Beam Lithography Systems used in the manufacture of semiconductor masks or reticles. These systems transfer design patterns to a mask or reticle through the use of electron beams to write the patterns on the substrates. These masks or reticles will subsequently be used for semiconductor wafer fabrication. Neither the P-DEF AMP nor the Electron Beam Lithography Systems of which the P-DEF AMP is a component can be used for other purposes. You state that the P-DEF AMP is customized only to be used in the JEOL Electron Beam Lithography Systems and is incapable of being connected to any other general devices. The P-DEF AMP is so named to indicate the device’s two functions, i.e., the P-DEF stands for (electron beam) positioning deflection and the AMP stands for amplification of the voltage of the digital signal from 0 or 5 V to ±160 VDC. The applicable subheading for the P-DEF AMP 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