OT:RR:CTF:CPMMA H314335 KSG
Mr. Glenn Overstreet
KSI Corporation
[email protected]
RE: Reconsideration of NY N314063; tariff classification of an O ring
Dear Mr. Overstreet:
This is in response to your request for reconsideration of New York Ruling Letter (NY) N314063 submitted on behalf of Applied Materials, Inc., regarding the tariff classification of two articles in the Harmonized Tariff Schedule of the United States (HTSUS).
In NY N314063, dated August 27, 2020, CBP classified two articles; a chamber lid O-ring seal was classified in subheading 3926.90.45.10, HTSUS, and a wafer lift formed O-ring classified in subheading 3926.90.45.90, HTSUS.
The first article (part number 3700-02683) is a chamber lid O-ring seal. It is specifically designed to be used on a semiconductor wafer CVD (Chemical Vapor Deposition) processing chamber. The O-ring seal is seated into a groove machined into the top surface of the wafer processing chamber body, and it functions to form a compressible seal between the chamber body and the chamber lid when closed.
The O-ring also provides a seal against the leakage of process gases used within the chamber during wafer processing. It has a round cross-section and is in the shape of a torus, and its nominal measurements are 18 inches (inner diameter) by 18 3/8 inches (outer diameter), with a cross-section diameter of 0.21 inches.
The second article (part number 3700-03024) is a wafer lift formed O-ring. It is specifically designed to be used on a semiconductor wafer HDPCVD (High Density Plasma Chemical Vapor Deposition) processing chamber. The HDPCVD chamber uses a gaseous plasma under vacuum to deposit chemical films on the surface of semiconductor wafers. The O-ring is seated into a groove machined into the side of the chamber body where it forms a compressible seal between the chamber body and a wafer lift mechanism.
The processing chamber is under high vacuum during wafer processing, and it provides a vacuum seal from atmosphere between the chamber body and the wafer lift mechanism.
The O-ring also provides a seal against the leakage of process gases used within the chamber during wafer processing. It has a round cross-section and is pre-formed into a triangle shape with rounded vertex and base angles, and its nominal measurements are 10 inches wide by four inches high, with a cross-section diameter of 0.14 inches.
You argue that the articles are properly classified in heading 8486, HTSUS, as
“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” because they are specialized and provide a seal.
Section Note 1(g), section XVI, HTSUS, excludes parts of general use, as defined in note 2 to section XV, of base metal (section XV), or similar goods of plastics (chapter 39).
Note 2, Section XV of the HTSUS, states that throughout the tariff schedule, the expression "parts of general use" means:
(a) Articles of heading 7307, 7312, 7315, 7317 or 7318 and similar articles of other base metals;
(b) Springs and leaves for springs, of base metal, other than clock or watch springs (heading 9114); and
(c) Articles of heading 8301, 8302, 8308 or 8310 and frames and mirrors, of base metal, of heading 8306.
In chapters 73 to 76 and 78 to 82 (but not in heading 7315) references to parts of goods do not include references to parts of general use as defined above.
Subject to the preceding paragraph and to note 1 to chapter 83, the articles of chapter 82 or 83 are excluded from chapters 72 to 76 and 78 to 81.
Note 2, Section XVII, HTSUS, states that the expressions "parts "and "parts and accessories" do not apply to the following articles, whether or not they are identifiable as for the goods of this section:
Joints, washers or the like of any material (classified according to their constituent material or in heading 8484) or other articles of vulcanized rubber other than hard rubber (heading 4016);
Parts of general use, as defined in note 2 to section XV, of base metal (section XV) or similar goods of plastics (chapter 39).
Therefore, pursuant to Section Note 1(g), Section XVI, if the articles fall within the definition of parts of general use or similar articles of plastics, they could not be classified in heading 8486, HTSUS.
In HQ 950886, dated April 5, 1992, CBP considered the issue of whether certain O-rings were parts of general use and precluded from classification under section XVI, HTSUS. The O-rings were made from silicone, fluorocarbon (Viton), flourosilicone, cast polyurethane, polyacrylate, and Teflon. The principle use of the O-rings was in sealing applications in machines such as pumps, cylinders, valves, and actuators. The O-rings were found to be similar to the washers in heading 7318, HTSUS, and parts of general use. The O-rings were classified in subheading 3926.90.45, HTSUS.
The function of the O-rings was to seal in matter contained within a pump or a cylinder, to prevent leakage. The washers in heading 7318, HTSUS, are fixed onto a nut and bolt and are designed, by definition, to both spread force over a wide area in order to protect an object's structure and prevent leakage. So, both the O-rings and the washers prevent leakage and are therefore, similar.
In NY N259872, dated December 22, 2014, two types of plastic O-ring’s used to assemble magnetic valve blocks in automobiles with air suspensions were classified in subheading 3926.90.4510, HTSUS.
They were both made of silicone plastic and were described as follows: part number 13997 052 measured approximately 10.5 mm in diameter from the outer surfaces of the O-ring and an inner aperture of approximately 7.5 mm in diameter; and part number 14489 051 measured approximately 6.5 mm in diameter from the outer surfaces of the O-ring and the inner aperture measured approximately 3.5 mm in diameter. Based on the two rulings cited above, we find that the plastic O-rings in this case were properly excluded from classification in Chapter 84 by Section Note 1(g), Section XVI, HTSUS. Pursuant to GRI’s 1 and 6, the plastic O-rings were properly classified in subheading 3926.90.45, HTSUS. The chamber lid O-ring seal was properly classified in subheading 3926.90.45.10, HTSUS, and the wafer lift formed O-ring was properly classified in subheading 3926.90.45.90, HTSUS.
Therefore, we affirm NY N314063.
Sincerely,
Allyson Mattanah for
Yuliya A. Gulis, Acting Director
Commercial and Trade Facilitation Division
cc: NIS Kristopher Burton, NCSD