CLA-2-73:OT:RR:NC:N1:113
Mr. Nick Mauro
Ichor Systems Austin
C-200 Parker Drive
Austin, Texas 78728
RE: The tariff classification of a Modular MFC Male Block, Toxic Purifier with Substrate, and Purge Manifold Weldment from China
Dear Mr. Mauro:
In your letter dated September 14, 2020, you requested a tariff classification ruling for a Modular MFC (mass flow controller) Male Block, a Toxic Purifier with Substrate, and a Purge Manifold Weldment. Product descriptions and pictures of the subject articles were submitted for our review.
The articles under consideration are identified as the K1S Modular MFC Male Block, Part # 4060-00080, the Toxic Purifier with IGI Substrate, Part # 0010-61535, and the NGGP C3 Centris Purge Manifold Weldment, Part # 0051-79209. The subject articles will be used in the manufacture of gas panel gas delivery systems for their use in semiconductor wafer processing.
The K1S Modular MFC Male Block is made of stainless steel and measures 1.15 inches in length by 1.12 inches in width by 0.5 inches in height. You stated in your letter that “The stainless steel block is machined to provide the required gas flow ports with seal seats, heater cartridge ports, and the tapped and untapped holes for its use in 1) mounting the block within a K1S modular substrate, 2) mounting the gas inlet side of a MFC to the modular substrate, and 3) delivering a gas stream from an upstream mounted active component to the MFC.” These K1S Modular MFC Male Blocks are only used on substrates that will include an MFC.
The Toxic Purifier with IGI Substrate is described as a gas stick modular substrate assembly. You indicated that “The Toxic Purifier with IGI Substrate is an assembly of parts consisting of two sections screwed together, with an overall length of about 1 foot, and width and height of less than 2 inches. The lower section is an aluminum bracket machined from raw stock. The upper section is an assembly of interlocking stainless steel blocks, similar to and including the MFC Male Block, part number 4060-00080. The upper and lower sections are screwed together through the bracket.” This modular substrate is solely used as a subassembly for a Toxic Purifier with IGI gas stick.
The NGGP C3 Centris Purge Manifold Weldment is described as a welded gas distribution manifold assembly. You indicated that the Purge Manifold Weldment is a “welded assembly of numerous ¼ inch stainless steel tube lengths, several stainless steel elbow fittings and an array of stainless steel flange ports that each have two attachment screw points and a drilled fluid flow path. Each of the parts in the assembly are butt welded together into a meandering path about 20 inches long, 4 inches wide, and 1 inch tall.” This manifold assembly is used to distribute ultrapure inert gas to gas sticks within a C3 Centris New Generation Gas Panel.
In your request you suggested that the K1S Modular MFC Male Block, Part # 4060-00080, the Toxic Purifier with IGI Substrate, Part # 0010-61535, and the NGGP C3 Centris Purge Manifold Weldment, Part # 0051-79209, are properly classified in subheading 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”. This office disagrees. In their condition as imported, they are not for immediate use in the production of semiconductor machines and apparatus, and require further assembly with several components to produce finished assemblies. Therefore, it is the opinion of this office that the Modular MFC Male Block, the Toxic Purifier with Substrate, and the Purge Manifold Weldment do not meet the requirements set forth in Note 2 to Section XVI, HTSUS, and are not provided for in subheading 8486.90.0000, HTSUS.
The Toxic Purifier with Substrate is a composite article that is composed of aluminum and steel. The aluminum and steel components are classified in different headings. Noting that the Toxic Purifier with Substrate contains aluminum and steel, the article is comprised of more than one base metal. Section XV Note 7 of the HTSUS states that the classification of composite articles of base metal containing two or more base metals are to be treated as articles of the base metal that predominates by weight over each of the other metals. Based on the information provided to our office, the metal in this composite article that predominates by weight is steel. Therefore, the Toxic Purifier with Substrate is classifiable under heading 7326, HTSUS, which provides for other articles of iron or steel.
The applicable subheading for the K1S Modular MFC Male Block, Part # 4060-00080, the Toxic Purifier with IGI Substrate, Part # 0010-61535, and the NGGP C3 Centris Purge Manifold Weldment, Part # 0051-79209, will be 7326.90.8688, HTSUS, which provides for other articles of iron or steel, other, other…other. The rate of duty will be 2.9 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 the World Wide Web at https://hts.usitc.gov/current.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7326.90.8688, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 7326.90.8688, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 Ann Taub at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division