The tariff classification of a Microwave Generator/Microwave Supply from an undisclosed country

N166377 June 14, 2011 CLA-2-84:OT:RR:NC:1:104 CATEGORY: Classification TARIFF NO.: 8479.90.9496 Ms. V. Susanne Cook Cohen & Grigsby, P.C. 625 Liberty Avenue Pittsburgh, PA 15222-3152 RE: The tariff classification of a Microwave Generator/Microwave Supply from an undisclosed country Dear Ms. Cook: In your letter dated May 12, 2011 on behalf of your client, II-VI Incorporated, you requested a tariff classification ruling. The microwave generator, also known as a microwave supply, is designed for use in a II-VI Incorporated custom designed Microwave Plasma Chemical Vapor Deposition (“CVD”) system whose primary manufacturing purpose is the growth of polycrystalline diamond wafers used exclusively in the infrared optics (“IR”) market. The raw material that goes into the CVD machine is methane gas and hydrogen gas. The output consists of polycrystalline diamond wafers having approximate dimensions of 140 mm diameter and 0.7 to 1.4 mm thickness. The transparent optical material composed of this polycrystalline diamond is used exclusively in the laser optics industry to create optical windows for use in infrared lasers. The microwave generator/microwave supply is a device capable of delivering up to 60 KW of 915 MHz radio frequency to the CVD system. In your letter, you state that the microwave generator/microwave supply (1) cannot be operated by itself or perform any function unless it is connected to the II-VI designed CVD machine and (2) does not play an integral and inseparable part in the operation of the II-VI CVD machine. However, upon reviewing your submitted data, it is this office’s opinion that the operation of the Microwave Generator/Microwave Supply does play an inseparable part. While the function of the microwave generator/microwave supply is distinct from that of the deposition machine in which it is incorporated, the operation of the microwave generator/microwave supply is inseparable from that of the deposition machine. The function of the microwave generator/microwave supply is not an “individual function” as that term is defined in the Explanatory Notes to Section XVI, Heading 8479. Thus, the microwave generator/microwave supply would be classified as a part rather than as a machine in and of itself. The applicable subheading for the Microwave Generator/Microwave Supply will be 8479.90.9496, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Parts: Other: Other: Other. The general 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