The tariff classification of a Vacuum Vessel Housing and an Elliptical Collector from The Netherlands and Germany

N232638 September 21, 2012 CLA-2-84:OT:RR:NC:1:104 CATEGORY: Classification TARIFF NO.: 8486.90.0000 Mr. Edward F. Juliano, Jr. Attorney at Law 303 Wyman Street Suite 300 Waltham, MA 02451 RE: The tariff classification of a Vacuum Vessel Housing and an Elliptical Collector from The Netherlands and Germany Dear Mr. Juliano: In your letter dated August 22, 2012, on behalf of Cymer, Inc., you requested a tariff classification ruling. The Vacuum Vessel Housing and the Elliptical Collector are components of an Extreme Ultraviolet (“EUV”) Scanner designed for semiconductor lithography. The EUV Scanner uses light which is created by converting microscopic droplets of molten tin into a plasma which emits EUV light at 13.5 nanometers. Pulses of amplified infrared (“IR”) light are introduced into the scanner’s vacuum chamber and are focused upon a selected number of the tin droplets. This action creates the plasma and EUV light. The EUV light emitted from the plasma is then directed to expose EUV sensitive photoresist patterns on silicon wafers within the Scanner. The lasers used to create the amplified infrared (IR) light pulses are said to be located in a separate section of the semiconductor manufacturing plant and are not in the EUV Scanner itself. You state that the Vacuum Vessel, of which the housing in question is a part, maintains the necessary vacuum so that useable light from the plasma emissions can be collected and passed on to the rest of the scanner. The aluminum Vacuum Vessel Housing is manufactured in The Netherlands. The Elliptical Collector is manufactured in Germany from a substrate of aluminum, silicon carbide, or other materials and then coated with a series of proprietary materials and polished. It features an aperture at its center that allows the pulses of IR light to travel to the plasma ignition (ionization) point at the primary focus of the Collector. The IR light pulses strike the droplets of tin and create EUV light. The Elliptical Collector collects and focuses the EUV light resulting from the plasma to the corresponding secondary focus of the Elliptical Collector, also known as the intermediate focus. From there, the EUV light is directed to expose EUV sensitive photoresist patterns on the silicon wafers within the EUV Scanner. The applicable subheading for the Vacuum Vessel Housing and the Elliptical Collector 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, Thomas J. Russo Director National Commodity Specialist Division