CLA-2-90:OT:RR:NC:1:405
Mr. Glenn L. Overstreet
KSI Corporation
839 Mitten Road
Burlingame, CA 94010
RE: The tariff classification of the Applied Materials TempMatch BB Tool Kit from an unknown country
Dear Mr. Overstreet:
In your letter dated November 3, 2014 on behalf of Applied Materials Inc., you requested a tariff classification ruling.
The Applied Materials TempMatch BB Tool Kit (“kit”), Part Number 0242-45555, is designed for use in the calibration of the Remote Temperature Controller (“RTC”) of the Applied Materials Radiance Rapid Thermal Processing (“RTP”) tool. You state that the Radiance RTP is used to heat semiconductor wafers and provides anneal and silicide processing of the wafers. The kit was designed to help improve temperature uniformity. The kit includes (1) the TempMatch BB Tool Assembly, i.e., primarily an assembly of an Infrared Emitter Diode, a UV-IR Photocell Diode and a Temperature Sensor Integrated Circuit wired to a Light Source PCB assembly within a rectangular metal housing, (2) a plastic TempMatch BB Tool Support Plate, (3) a 25 watt AC/DC Power Supply, (4) a Power Cord and (5) an Anti-Static Dusting Brush. According to the submitted component value breakdown (approximate), the TempMatch BB Tool Assembly predominates by value over the balance of the kit’s components. This kit functions as an accessory to the Remote Temperature Controller.
All the components are packed in a reusable carrying case that features a specially designed foam insert with cutouts for holding the kit’s components. No additional articles will be added to the kit subsequent to importation. In view of these facts, consideration was given to General Rule of Interpretation 3(b) (“GRI 3(b)”). Explanatory Note X to GRI 3(b) provides that for the purpose of this rule, the term “goods put up in sets for retail sale” shall be taken to mean goods which: (a) consist of at least two different articles, which are, prima facie, classifiable in different headings, (b) consist of products or articles put up together to meet a specific activity; and (c) are put up in a manner suitable for sale directly to users without repackaging. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUS. GRI 3(a) states in part that when two or more headings each refer to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the good. The instant kit consists of at least two different articles that are, prima facie, classifiable in different subheadings. The set consists of articles put up together to carry out a specific activity, i.e., the calibration of the Remote Temperature Controller. Finally, the components are put up in a manner suitable for sale directly to users without repacking. Therefore, the kit in question is within the term "goods put up in sets for retail sale." GRI 3(b) states in part that goods put up in sets for retail sale, which cannot be classified by reference to 3(a), are to be classified as if they consisted of the component which gives them their essential character. In this office’s opinion, the TempMatch BB Tool Assembly provides the essential character to the kit. In accordance with GRI 3(b), the applicable subheading for the Applied Materials TempMatch BB Tool Kit, Part Number 0242-45555, will be 9032.90.6080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Automatic regulating or controlling instruments and apparatus; parts and accessories thereof: Parts and accessories: Other … Other. The general rate of duty will be 1.7 percent ad valorem.
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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division