The tariff classification of a selenium deposition system from The Netherlands

N239347 April 4, 2013 CLA-2-84:OT:RR:NC:1:104 CATEGORY: Classification TARIFF NO.: 8486.20.0000 Mr. Scott Gorton Precursor Energetics, Inc. 3221 Scott Boulevard Santa Clara, CA 95054 RE: The tariff classification of a selenium deposition system from The Netherlands Dear Mr. Gorton: In your letter dated February 15, 2013 and received by this office on March 7, 2013, you requested a tariff classification ruling. The selenium deposition system deposits selenium from a vapor form onto photovoltaic substrates. The system design is for the production of only CIGS thin film photovoltaic cells. The unit is not designed for large scale industrial production but rather for laboratory use. You state that the system is complete at time of importation. The applicable subheading for the selenium deposition system, as described above, will be 8486.20.0000, 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: 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, Thomas J. Russo Director National Commodity Specialist Division