CLA-2-84:OT:RR:NC:N1:104
Ms. Kristi Lee Culbertson
Raith America Inc.
300 Jordan Road
Troy, MI 12180
RE: The tariff classification of EBPG-Series Electron Beam Lithography Systems from the Netherlands
Dear Ms. Culbertson:
In your letter dated August 26, 2015 you requested a tariff classification ruling.
EBPG-Series products are electron beam lithography (“EBL”) systems designed for high-resolution and high-accuracy patterning of devices on semiconductor wafer materials. Highly focused electron beams are used to directly draw circuit patterns on the nanometer scale onto semiconductor wafers coated with sensitized chemical materials (“resists”).
The models come in two versions varying by the maximum wafer size the model can accommodate. The EBPG 5150 can accommodate wafers up to 6 inches in diameter and the EBPG 5200 can accommodate wafers up to 8 inches wafers in diameter. All EBPG products operate with an acceleration voltage up to 100kV. They are used in the lithography process step in the manufacturing of semiconductor wafers or electronic integrated circuits. You state in the ruling that the “EBL” systems are complete at time of importation. No specialized wafer lifting, handling, loading or unloading is included. Customers will supply their own wafer handling equipment based upon their own methods and devices. The key system features for the models are: 1) Thermal Field Emission (TFE) electron source, 2) Automatic dynamic off-axis focus, stigmation and distortion correction software, 3) 50MHz pattern generator, 4) low noise 20-bit main field deflection, 5) Field size operation, variable up to 1mm by 1mm at all voltages, 6) Binocular microscope, X/Y stage and Laser Height sensor to pre-align wafers and piece parts on their holder prior to system loading and 7) System control software suite “BEAMS” on fully integrated control PC running Linux OS with Ethernet interface.
The applicable subheading for the EBPG-Series Electron Beam Lithography Systems, i.e. EBPG 5150 and EBPG 5200, 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/.
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