CLA-2-84:OT:RR:E:NC:1:104
Mr. John Wicker
Axcelis Technologies Inc.
108 Cherry Hill Drive
Beverly, MA 01915
RE: The tariff classification of a semiconductor dry strip system from the United States
Dear Mr. Wicker:
In your letter dated May 1, 2008, you requested a tariff classification ruling.
The Integra RS Dry Strip System is a multi-chamber system (plasma source and process chambers) designed to strip photoresist from silicon wafers as part of the manufacturing process for semiconductor devices and integrated circuits. It utilizes plasma technology qualified for 55nm and below production in memory and logic manufacturing. The Integra RS is capable of processing 360 300 mm wph. Process steps include bulk resist strip, residue removal and removal of multi-layer resist stacks. The system consists of the following: (1) paired downstream microwave plasma sources, (2) process module gas enclosure, (3) vacuum wafer transfer module and (4) an ISO Class 1 EFEM with 3 or (optional) 4 POD door opener capacity. In your letter, you indicate that the system is presently manufactured in the United States. However, in the future, some subassemblies will be manufactured in China. In addition, you state that your firm expects to export these systems worldwide.
The applicable subheading for the Integra RS Dry Strip System will be 8486.20.0000, 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 semiconductor devices or of electronic integrated circuits. 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