CLA-2 OT:RR:CTF:EMAIN H328211 ALS
George Tuttle III, Esq.
Law Offices of George R. Tuttle, A.P.C.
3950 Civic Center Drive, Suite 310
San Rafael, California 94903
RE: Ruling request; Tariff classification of a certain Tungsten Halogen Lamp
Dear Mr. Tuttle:
This letter is in reply to your request for a ruling pursuant to 19 CFR 177.2 on behalf of Applied Materials, Inc. (also referred to herein as “AMI”) on October 31, 2022. Our reply is set forth below.
FACTS:
The product at issue is identified as Tungsten Halogen Lamp (also referred to herein as “THL”), P/N 0190-39351. Based on the specification information provided, the THL consists of two pins attached to the porcelain base, and a glass envelope containing filaments and halogen. The lamp has a power rating of 2 kilowatts + 120 watts with a voltage of 120 volts.
The Applied Centura Epi system, in which the subject THL is stated to be used, is a single-wafer, multi-chamber epitaxial silicon deposition machine. The radiantly heated process chamber controls deposition conditions. You state that the “Centura ACP” performs an epitaxial process by which a thin layer of single-crystal material is deposited on a single-crystal substrate (crystalline solid in which atoms are arranged following a specific pattern throughout the entire piece of material). Epitaxial growth occurs in such a way that the crystallographic structure of the substrate is reproduced in the growing material. The process chamber is radiantly heated by these lamps, which are mounted in upper and lower lamp modules.
Each THL used in EPI Centura ACP chambers has a metal conductor foil that connects the power leads in the lamp’s porcelain base to the tungsten filament leads which extend into the lamp’s halogen-pressurized quartz bulb. You state that the THL is manufactured to Applied’s design specifications and is designed solely for use in the EPI Centura ACP process chamber.
ISSUE:
Is the Tungsten Halogen Lamp, P/N 0190-39351, as described above, properly classified under heading 8486, 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 11(C) to this chapter; parts and accessories: Parts and accessories…”, or heading 8539, HTSUS, which provides for “Electrical filament or discharge lamps, including sealed beam lamp units and ultraviolet or infrared lamps; arc lamps; light-emitting diode (LED) light sources; parts thereof: Other filament lamps, excluding ultraviolet or infrared lamps: Tungsten halogen: Other…?
LAW AND ANALYSIS:
Classification under the HTSUS is determined in accordance with the General Rules of Interpretation (“GRI”) and, in the absence of special language or context which otherwise requires, by the Additional U.S. Rules of Interpretation (“ARI”). GRI 1 provides that the classification of goods shall be “determined according to the terms of the headings and any relative section or chapter notes.” In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, GRIs 2 through 6 may be applied in order.
The following headings and subheadings of the HTSUS are under consideration in this case:
8486 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
8486.20.00 Machines and apparatus for the manufacture of semiconductor devices or of electronic integrated circuits...
* * *
8539 Electrical filament or discharge lamps, including sealed beam lamp units and ultraviolet or infrared lamps; arc lamps; light-emitting diode (LED) light sources; parts thereof:
Other filament lamps, excluding ultraviolet or infrared lamps:
8539.21 Tungsten halogen:
8539.21.40 Other…
Note 2 to Section XVI, HTSUS, which covers chapters 84 and 85, provides, in pertinent part:
2. Subject to note 1 to this section, note 1 to chapter 84 and to note 1 to chapter 85, parts of machines (not being parts of the articles of heading 8484, 8544, 8545, 8546 or 8547) are to be classified according to the following rules:
Parts which are goods included in any of the headings of chapter 84 or 85 (other than headings 8409, 8431, 8448, 8466, 8473, 8487, 8503, 8522, 8529, 8538 and 8548) are in all cases to be classified in their respective headings;
Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including a machine of heading 8479 or 8543) are to be classified with the machines of that kind or in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate. However, parts which are equally suitable for use principally with the goods of headings 8517 and 8525 to 8528 are to be classified in heading 8517….
Note 11(D) to Chapter 84, HTSUS, provides the following:
Subject to Note 1 to Section XVI and Note 1 to Chapter 84, machines and apparatus answering to the description in heading 8486 are to be classified in that heading and in no other heading of the tariff schedule.
There is no dispute that the subject merchandise is a “part” under the HTSUS. However, you suggest that the subject THL is properly classified under heading 8486, HTSUS, per Note 2(b) to Section XVI because Note 11(D) to Chapter 84 indicates that “machines and apparatus” falling under the scope of heading 8486, HTSUS, should be classified under heading 8486 and in no other heading in the tariff schedule. On this point, we find that Note 11 to Chapter 84 does not control the classification of “parts”, because the subject THL is not a “machine or apparatus answering to the description in heading 8486”. As such, Note 11(D) does not apply to this case, and we are required to follow Note 2 to Section XVI. This approach is consistent with Nidec Corp. v. United States, 861 F. Supp. 136 (CIT 1994), aff’d. 68 F.3d 1333 (Fed. Cir. 1995), in which the Court of International Trade held that a part, which in itself constitutes an article covered by a heading of Section XVI, HTSUS, is in all cases classified as such even though it also could be classified as part of a specific machine.
The instant THL operates as an electrical filament lamp, intended to be installed in an array as a heating component for the EPI Centura ACP process chamber. Upon review, we find that the THL is specifically described under heading 8539, HTSUS, as an “electrical filament… lamp”. As such, Note 2(a), supra, is applicable in this case, and the THL is properly classified under heading 8539 as an electrical filament lamp. It is specifically classified under subheading 8539.21.40, HTSUS, as an electrical filament tungsten halogen lamp. Because the merchandise is properly classified pursuant to Note 2(a), there is no need to assess whether the subject THL is prima facie classifiable under heading 8486, HTSUS, as a part of a machine or apparatus of a kind used solely or principally for the manufacture of semiconductor devices per Note 2(b) to Section XVI.
HOLDING:
By application of GRI 1 (Note 2(a) to Section XVI), the Tungsten Halogen Lamp, P/N 0190-39351, is classified under heading 8539, HTSUS. By application of GRI 6, it is classified under subheading 8539.21.40, HTSUS. The general column one rate of duty for merchandise classified in this subheading is 2.6%.
Duty rates are provided for your convenience and subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at www.usitc.gov.
Sincerely,
Gregory Connor, Chief Electronics, Machinery, Automotive, and International Nomenclature Branch