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

Ms. Diane Hofhaug
Axcelis Technologies, Inc.
108 Cherry Hill Drive
Beverly, MA 01915

RE: The tariff classification of an ion implanter resonator assembly from Japan.

Dear Ms. Hofhaug:

In your letter dated October 15, 2010, you requested a tariff classification ruling.

You describe part number 11A7399 as an HE3 Resonator Assembly and state that it is part of an ion implanter. The ion implanter is designed for use solely or principally in the manufacture of semiconductor devices. The function of the resonator assembly is to transform a low voltage signal from an RF generator to a high voltage at the electrode. The high voltage at the electrode end is used to accelerate ions to a desired energy for implantation into a substrate, e.g. silicon. The amplitude of the voltage at the electrode is also controlled to achieve the desired final energy of ion. The resonator assembly also has a mounted control board that interacts with the machine’s main control board, other resonators and the RF generator which allows for the proper phase adjustments and overall operation of the ion implanter. The HE3 Resonator Assembly is imported complete in one shipment and does not include RF generators.

The applicable subheading for the HE3 Resonator Assembly, part number 11A7399, 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