CLA-2-84:OT:RR:NC:N1:104
Ms. Sherry Tai
Auxin Solar Inc.
6835 Via Del Oro
San Jose, CA 95138
RE: The tariff classification of a NPC Laminator from Japan
Dear Ms. Tai:
In your letter dated June 7, 2016 you requested a tariff classification ruling.
The importation consists of a NPC laminator which is designed to laminate materials onto a flat glass substrate which is used in photovoltaic application. The modules that are produced from this machine are silicon photovoltaic cells used to convert sunlight directly into electric energy. The laminator is used specifically for laminating these particular solar panels. The NPC laminator features an upper and lower chamber vacuum and a high pressure press which is required for solar panel lamination. The laminator contains an input conveyor where the glass substrate is placed on the conveyor and a layer of EVA encapsulate is placed on the substrate before being loaded into the chamber. The laminate process goes through five layers before it is complete. After the lamination completes its stages, the pressure is returned back to atmospheric levels and the panel exits the laminator via an output conveyor. After the laminate completes the cooling period, it is removed and the assembly of the semiconductor device is completed.
The applicable subheading for the NPC Laminator 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 https://hts.usitc.gov/current.
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,
Steven A. Mack
Director
National Commodity Specialist Division