CLA-2-84:OT:RR:NC:1:104
Ms. Gail T. Cumins
Sharretts, Paley, Carter & Blauvelt, P.C.
75 Broad Street
New York, NY 10004
RE: The tariff classification of a crystal grower and a wire saw from an unknown country. Correction to Ruling Number NY N057062
Dear Ms. Cumins:
This replaces Ruling Number NY N057062, dated May 7, 2009, which contained a mistake of fact. In NY N057062, the crystal grower and the wire saw were said to be from Japan and Switzerland. In your letter dated May 14, 2009, you indicate that it is unknown as to where the machines will be produced at this time. A complete corrected ruling follows.
In your letter dated April 7, 2009 on behalf of Sanyo Solar of Oregon LLC, you requested a tariff classification ruling.
The crystal grower, Model FT-CZ2008, is designed to produce monocrystalline semiconductor boules from which semiconductor wafers can be sliced. The unit employs the Czochralski (CZ) method in which a seed crystal, mounted on a rod, is dipped into a crucible of molten material (polycrystalline silicon). The seed crystal is positioned to touch the surface of the molten material. The seed crystal used will have the same crystal orientation as that required in the finished crystal. As the rod is subsequently pulled upward, crystal growth begins as a thin film of the molten material adheres to the seed and cools. Along with pulling action, the seed crystal and the crucible are simultaneously being rotated in opposite directions during the growth process. This growing procedure shapes cylindrical silicon boules from the molten material.
The wire saw, Model DS-264-4, is designed to slice the monocrystalline silicon boules produced by the crystal grower into individual wafers. Abrasive-coated wire is used to saw the boules into wafers.
The applicable subheading for the crystal grower, Model FT-CZ2008, and the wire saw, Model DS-264-4, as described above 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,
Robert B. Swierupski
Director
National Commodity Specialist Division