The tariff classification of an electron beam lithography system from Germany

N240072 April 24, 2013 CLA-2-84:OT:RR:NC:1:104 CATEGORY: Classification TARIFF NO.: 8486.20.0000 Mr. Robert F. Sinatra Raith USA Inc. 2805 Veterans Hwy. Suite 23 Ronkonkoma, NY 11779 RE: The tariff classification of an electron beam lithography system from Germany Dear Mr. Sinatra: In your letter dated March 26, 2013, you requested a tariff classification ruling. The Pioneer is a compact electron beam lithography (“EBL”) system designed for high resolution patterning of semiconductor wafer materials. It is a direct electron-beam write-on apparatus for the drawing of circuit patterns onto wafers coated with sensitized semiconductor materials. This EBL/SEM (“scanning electron microscope”) hybrid system for these semiconductor nanostructures is capable of fabrication, i.e., lithography, as well as imaging (electron microscopy), metrology (measurements using laser interferometer stage), X-ray spectrometer and energy dispersive microanalysis. No specialized wafer lifting, handling, loading or unloading equipment is included. Customers supply their own wafer handling equipment based upon their own methods/devices. The turnkey EBL system is complete at time of importation. The applicable subheading for the Pioneer electron beam lithography system 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