CLA-2 RR:TC:MM 959218 JAS
Mr. Michael McFaul
Tekcom Limited Company
11811 N. Tatum Boulevard, Suite 3000
Phoenix, Arizona 85028
RE: NY A81108 Affirmed; LeadStar 800 Lead Conditioning Machine;
Machine for Adjusting Leads for Semiconductors; Machine for Positioning/Aligning Vertical and Horizontal Semiconductor Leads by Straightening or Bending, Metal- Working Machine Tool; Machine Having Individual Functions, Heading 8479
Dear Mr. McFaul:
In a letter, dated May 1, 1996, with enclosures, Tekcom
Limited requests reconsideration of a ruling to the company on
the classification of a semiconductor lead conditioning system
made in Germany.
FACTS:
In NY A81108, dated April 3, 1996, issued by the Director,
National Commodity Specialist Division, New York, the LeadStar
800 was held to be classifiable in subheading 8462.29.00,
Harmonized Tariff Schedule of the United States (HTSUS), as a
machine tool for working metal by bending, folding, straightening
or flattening.
As described in the ruling, the LeadStar 800 utilizes
conditioning tools to align the metal leads of a semiconductor
prior to placement on a printed circuit board. The machine works
in conjunction with a lead inspection system, or RVSI, which
detects misalignment of a lead. The RVSI is not part of this
importation. The LeadStar 800 makes corrections to insure that
all lead tips are in the same plane (coplanarity); that for each
lead there is uniformity in the distance between a reference
point and the body plane (body stand-off), and in the lateral
distance between the shoulder where the lead touches the - 2 -
component body and the tip of a lead (bent lead or lead skew);
that there is uniformity in the lateral distance between the tip
centers of two adjacent leads (lead pitch), and uniformity in the
lateral distance between the measured position of the lead and
its ideal position (sweep or lead offset).
You maintain that the LeadStar 800 is not involved in
"working metal" as the term is commonly used; rather, Teckom and
other semiconductor manufacturers in the United States utilize it
to produce and process semiconductors. You note that machines
for production of semiconductor devices and electronic integrated
circuits are among the machines and mechanical appliance provided
for in heading 8479.
The provisions under consideration are as follows:
8462 Machine tools...for working metal by bending,
folding, straightening, flattening, shearing,
punching or notching...:
Bending, folding, straightening or flattening machines (including presses):
8462.29.00 Other...4.4 percent ad valorem
* * * *
8479 Machines and mechanical appliances having individual functions, not specified or included elsewhere in [chapter 84]:
Other machines and mechanical appliances:
8478.89 Other:
84 79 .89.85 Machines for processing of semiconductor materials; machines for production and assembly of diodes, transistors and similar semiconductor devices and electronic integrated circuits;...Free
- 3 -
ISSUE:
Whether a machine that corrects the positions of metal leads
on a semiconductor to insure proper alignment on a printed
circuit board is a metal working machine
LAW AND ANALYSIS:
Merchandise is classifiable under the Harmonized Tariff
Schedule of the United States (HTSUS) in accordance with the
General Rules of Interpretation (GRIs). GRI 1 states in part
that for legal purposes, classification shall be determined
according to the terms of the headings and any relative section
or chapter notes, and provided the headings or notes do not
require otherwise, according to GRIs 2 through 6.
The Harmonized Commodity Description And Coding System
Explanatory Notes (ENs) constitute the official interpretation of
the Harmonized System. While not legally binding on the
contracting parties, and therefore not dispositive, the ENs
provide a commentary on the scope of each heading of the
Harmonized System and are thus useful in ascertaining the
classification of merchandise under the System. Customs believes
the ENs should always be consulted. See T.D. 89-80. 54 Fed. Reg.
35127, 35128 (Aug. 23, 1989).
The ENs at p. 1314 states, in relevant part, that heading
8479 is restricted to machinery which cannot be classified in any
other heading of Chapter 84 because no other heading covers it by
reference to its method of functioning, description or type. The
issue, then, is the applicability of heading 8462.
The heading 8462 ENs, at p. 1279, describe (2) Bending
machines and at p. 1280 describe (3) Folding machines. These
include machines for working flat products (sheets, plates and
strips) and non-flat products (bars, rods, angles, shapes,
sections, tubes). The ENs at p. 1280 describe (4) Straightening
machines and flattening machines as those for remedying
imperfections in non-flat products, such as wire, bars, rods,
tubes, angles, shapes and sections, or flat products, such as
sheets or strip, arising during their manipulation after
manufacture. You maintain that heading 8462 does not apply
because the LeadStar 800 does not "work" metal as that term is
commonly used, presumably in the manner described in the cited
ENs.
- 4 -
The heading 8462 ENs state, at p. 1279, that the heading
covers certain machine tools listed in the heading text, which
work by changing the shape or form of metal or metal carbides
(Emphasis added). The heading includes the machine tools listed
on pp. 1279 and 1280, but these are examples only and are not an
exhaustive listing. The function of machines like the LeadStar
800 is to correct unintended deformation of semiconductor leads,
primarily by the use of straightening dies. It is our opinion
that the positioning, aligning or correcting of leads on
semiconductors involves changing their shape or form by
straightening or bending them. These are machine tool functions
described in the text of heading 8462.
HOLDING:
Under the authority of GRI 1, the LeadStar 800 lead
conditioning system is provided for in heading 8462. It is
classifiable in subheading 8462.29.00, HTSUS. NY A81108, dated
April 3, 1996, is affirmed.
Sincerely,
John Durant, Director
Tariff Classification
Appeals Division
cc: Port Director of Customs
9 North Grand Avenue
Nogales, AZ 85621