CLA-2-84:OT:RR:NC:1:104
Ms. Debbie Bernardo
First Solar, Inc.
P.O. Box 730
Toledo, OH 43697-0730
RE: The tariff classification of equipment used in the manufacture of solar modules from Germany
Dear Ms. Bernardo:
In your letter dated March 16, 2011, you requested a tariff classification ruling.
You state that First Solar, Inc. is a manufacturer and distributor of thin film cadmium telluride solar modules. These solar photovoltaic modules are optical-electronic semiconductor devices which convert sunlight into electricity. Two of the machines used in the manufacture of these devices are a Coater Machine and a Metalizer Machine. The machines are imported separately.
The Coater Machine is designed to deposit thin-film cadmium material onto flat glass substrates used for photovoltaic applications. The machine is designed as a multiple chamber system. Glass substrates are loaded into the Coater Machine using a loading station and are passed through the various chambers of the machine using a conveyor system. The glass substrates first pass through a lock chamber where the air pressure is reduced to a vacuum. Then the glass substrates pass through a transfer chamber and into a heater chamber, where they are heated in preparation for deposition of the thin-film cadmium material. The substrates then pass through several more process chambers and heater chambers until they are fully coated with the thin-film cadmium material. From there, the substrates pass through several chambers where vacuum pressure is adjusted, substrates are returned to atmospheric pressure and finally cooled before being removed from the Coater Machine.
The Metalizer is a multi-chamber inline PVD system where thin-film metal layers are deposited onto glass substrates by way of magnetron sputtering. Glass substrates are loaded into the machine and pass through various chambers wherein (1) air pressure is first reduced to a rough vacuum, (2) additional pressure reduction takes place in a buffer chamber, (3) substrates are put into a high vacuum, (4) magnetron sputtering is performed to deposit thin-film metal layers onto the substrates, (5) pressure is adjusted incrementally, (6) substrates are returned to atmospheric pressure and (7) substrates are moved to the unloading station.
In accordance with General Rule of Interpretation (“GRI”) 1 and Note 9 to Chapter 84, the applicable subheading for the Coater Machine and the Metalizer Machine 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/.
You also inquire as to the classification of deposition shielding used in the above described Coater and Metalizer Machines. The deposition shielding is said to be a barrier located within the sputter compartment of the process chamber whose function is to protect the chamber and its interior installations from undesired depositions. Additional information is needed on this shielding. In your March 16, 2011 letter, the shielding is said to be composed of multiple aluminum alloy, ceramic and/or stainless steel pieces fitted with fastening devices which enable installation in either the coater machine or the metalizer machine. Previous correspondence with this office made no reference to ceramic or stainless steel. Please clarify. What is the material of composition of the shielding? If more than one material is involved, indicate cost/weight breakdown. How do the functions of each material (aluminum, ceramic, stainless steel) vary? What is the ratio of metal to ceramic (e.g. 75% metal/25% ceramic)? Identify the type of ceramic (e.g. porcelain, china, earthenware, stoneware, etc.) that comprises the shielding. What is the hardness of the ceramic on the Mohs scale? Is the ceramic bonded with any other material?
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