CLA-2-84:RR:NC:1:104 G88942
Mr. Richard J. Housman
Sharp Laboratories of America, Inc.
5750 NW Pacific Rim Blvd.
Camas, Washington 98607
RE: The tariff classification of a laser process tool from England.
Dear Mr. Housman:
In your letter dated March 15, 2001 you requested a tariff classification ruling.
The item in question is a Model M8000 Excimer Laser Process Tool (made in England) which includes a Model L4308 laser (made in Germany and shipped to England to be combined with the Process Tool). The system or “tool” essentially comprises a laser, beam delivery optics, workpiece and mask motion control stages, workpiece holder, control electronics rack, safety relay system and control and vision PC’s.
The tool will be used to conduct basic research and development on the laser annealing of thin films pertaining to LCD technology. Its purpose will be to heat amorphous silicon by UV laser radiation to change it into polycrystalline silicon. While your company will not be using the laser to remove material, the laser is capable of removing material and you believe that the chief use in the United States will be as a micromachining tool used to remove material. Excimer lasers are generally not used to work metals. The most common use is on polymers (plastics).
We had asked if any of the components of the system would have to be modified for this laser process tool to convert it from annealing to material removal. Your reply was basically “no”. The real difference between annealing and removal of material is the amount of energy applied to the material. If the laser were allowed to run for a longer time, the silicon would first anneal, then vaporize. The system specification for the M8000 states that the machine is highly versatile and can be used to perform a wide variety of micromachining and processing operations on a variety of materials.
In addition to the classification of the complete system, you have inquired as to the classification of the system imported without the laser and the classification of the laser if separately imported.
General Rule of Interpretation 2(a) states in part:
Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article…
The applicable subheading for the M8000 Excimer Laser Process Tool including the L4308 Laser will be 8456.10.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for machine tools for working any material , …: operated by laser or other light or photon beam processes: other: other. The rate of duty will be 2.4 percent.
Noting GRI 2(a), the M8000 Excimer Laser Process Tool imported without the laser is also classified under HTS subheading 8456.10.8000.
The applicable subheading for the L4308 Laser if imported separately will be 9013.20.0000, HTS, which provides for lasers, other than laser diodes. The rate of duty will be 3.1 percent.
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 Robert Losche at 212-637-7038.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division