CLA-2-84:S:N:N1:103 862517
Mr. Michael Morgan
Kokusai Electric Co., Ltd. America
1961 Concourse Drive, Suite C
San Jose, CA 95131-1729
RE: The tariff classification of semiconductor manufacturing
machines from Japan
Dear Mr. Morgan:
In your letter dated April 5, 1991 you requested a tariff
classification ruling.
Your inquiry concerns the Vertron-III vertical
diffusion/LPCVD system. The Vertron-III is available in two
models: Model DJ803V, which is used to deposit thin films onto
the surface of a silicon wafer, and Model DD803V, which is a
furnace used to oxidize or diffuse silicon wafers. These models
are essentially the same as the Models DJ802V and DD802V which
were the subject of a previous ruling letter, file number 855845
dated September 14, 1990. Whereas the older models were able to
process wafers up to six inches in diameter, the DJ803V and
DD803V can handle eight inch diameter wafers.
The applicable subheading for the Model DJ803V LPCVD machine
will be 8479.89.9076, Harmonized Tariff Schedule of the United
States (HTS), which provides for machines and mechanical
appliances having individual functions, not specified or included
elsewhere: Chemical vapor deposition (CVD) apparatus including
low pressure and plasma enhanced systems. The rate of duty will
be 3.7 percent ad valorem.
The applicable subheading for the Model DD803V
oxidation/diffusion furnace will be 8514.30.0040, HTS, which
provides for other furnaces and ovens for diffusion, oxidation or
annealing of semiconductor wafers. The rate of duty will be 2.5
percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport