CLA-2-84:OT:RR:NC:1:104

Mr. Edward F. Juliano Jr.
1050 Winter Street
Suite 1000
Waltham, MA 02451

RE: The tariff classification of Chip Trays from Japan

Dear Mr. Juliano:

In your letter dated March 31, 2010 on behalf of your client Entegris Inc., you requested a tariff classification ruling.

Classification is being sought on two plastic trays. They are model numbers H44-0314-66C02 and H20-028008-62C02 along with their respective chip tray covers model numbers H44-02-1216 and H20-02-62C02. Samples of these trays were submitted to this office. The plastic trays measure 4” square and 2” square respectively and are manufactured with plastic materials that minimize the risk of static electricity which can destroy integrated circuits. These trays are used solely for the purpose of holding semiconductor die, also known as “chips”, for transport and further manufacturing into finished components. In the semiconductor industry, the chip trays are also known as “waffles” or “waffle-packs”.

The chip tray covers cover the trays so as to protect the die from contamination when the trays are moved from one manufacturing station to another. The trays are specially designed to attach mechanically to the semiconductor manufacturing and handling machines to allow for the robotic transfer and loading of the semiconductor chips at the various stages of manufacturing the semiconductor devices and electronic integrated circuits. The trays are manufactured to exact standards so they can be inserted into different semiconductor manufacturing equipment. You indicate that this is the sole use for these chip trays.

The applicable subheading for the Chip Trays, model numbers H44-0314-66C02 and H20-028008-62C02, together with their respective tray covers, model numbers H44-02-1216 and H20-02-62C02, will be 8486.90.0000, 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: Parts and accessories. 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