CLA-2-84:OT:RR:E:NC:N1:104
Mr. John Wicker
Axcelis Corp.
108 Cherry Hill Drive
Beverly, MA 01915
RE: The tariff classification of a Plasma Asher from the United States.
Dear Mr. Wicker:
In your letter dated November 13, 2008, you requested a tariff classification ruling.
You refer to the item as a RadiantStrip 220ES Plasma Asher. You state this tool is used in the manufacture of semiconductor devices. The primary application of the Plasma Asher is photoresist dry strip and residual removal for 200mm wafers. It consists of the following: (1) microwave source, (2) liquid-cooled plasma tube, (3) dual baffle plates, (4) wafer thermal chuck, and (5) vacuum exhaust. The downstream microwave plasma generator and chuck based heating ensure thorough and uniform photoresist removal. The small, independent chambers enable the fastest ash rates while allowing for optimized recipes on individual chambers. In a telephone conversation on December 5, 2008 with a member of my staff, you confirmed that the country of origin of the Plasma Asher is the United States.
The applicable subheading for the RadiantStrip 220ES Plasma Asher will be 8486.20.0000, 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 general 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