The tariff classification of an IonScan Basic System from Germany

N240976 May 16, 2013 CLA-2-84:OT:RR:NC:1:104 CATEGORY: Classification TARIFF NO.: 8486.10.0000 Charles S. Parisi Parisi Services Inc. P.O. Box 91217 Los Angeles, CA 90009-1217 RE: The tariff classification of an IonScan Basic System from Germany Dear Mr. Parisi: In your letter dated April 16, 2013, on behalf of your client HRL Laboratories, LLC, you requested a tariff classification ruling. The IonScan Basic System is an ion beam-trimming tool for the precise thinning of semiconductor wafer material. The system provides a single high vacuum module with a focused, high-energy (-2000 eV) argon beam to physically sputter material from a wafer’s surface. Material is removed from the wafer’s surface, under computer control, in order to reach a desired thickness with minimum thickness variation across the entire wafer. The thickness of the wafer controls the performance of the electronic component and reduction in thickness variation increases yield. The IonScan Basic System contains a main processing chamber and a load-lock chamber into which the wafers are manually loaded using a motorized arm. This system does not include a Brooks wafer handling robot (i.e. a cassette-to-cassette wafer aligner/loader). The basic system also includes a chiller, a vacuum pumping system, a control rack, power supply and a RF generator. The IonScan Basic System is designed for handling and processing of all common wafer materials. The wafer loading, handling and chuck are specifically designed to handle 3” diameter wafers with a major flat. No other wafer size can be used. The system also has a helium backside cooling for cooling the wafers during processing. You state that, as configured, the IonScan Basic System cannot be used to process optical components because of incompatibility with the loading, handling, cooling and position of optical components such as mirrors and lenses. The applicable subheading for the IonScan Basic System will be 8486.10.0000, 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 boules or wafers”. 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