CLA-2-84:OT:RR:NC:N1:104
Mr. Glen L. Overstreet
KSI Corporation
839 Mitten Road
Suite 200
Burlingame, CA 94010
RE: The tariff classification of a SiC Plate from the United States
Dear Mr. Overstreet:
In your letter dated July 13, 2016, on behalf of your client, Applied Materials, Inc., you requested a tariff classification ruling.
Part number 0200-02689 is described as a 300MM SiC Plate which is a round flat plate that is approximately 16 inches in diameter and contains a pattern of holes distributed across its surface and is made entirely of CVD (chemical vapor deposition) SiC (silicon carbide) material. It is stated in the ruling request that the SiC Plate is manufactured according to Applied Materials specifications for sole use in their Dielectric Etch semiconductor wafer processing chamber. The Dielectric Etch chamber uses a reactive plasma to etch or remove films from selected areas of the semiconductor wafers.
The SiC Plate is part of the chamber’s gas distribution plate or showerhead. The showerhead is located in the chamber source assembly of the chamber lid and it functions to distribute the pocesss gases used for plasma generation into the chamber. The showerhead contains two specific gas distribution zones, an inner zone and an outer zone. The inner zone is approximately 1.35 times the size of the outer zone. The showerhead compensates for this discrepancy in order for the gas flow
to be evenly distributed to the outer zone in order to keep the zones effectively equal. The SiC Plate is the portion of the showerhead that is exposed to the plasma. CVD SiC material is used for this component because it is very durable in the harsh plasma based environment. It provides extended Mean Time between Cleans (MTBC) and reduces cost of ownership.
In your ruling request, you are requesting a tariff classification regrading two scenarios. In the first scenario, Applied Materials will manufacture the SiC Plates off-shore and then import the plates into the United States for use in manufacturing and stock replenishment in addition to client analysis. In the second scenario, the SiC Plates are installed in the semiconductor wafer dielectric etch tools and then the complete tools are exported to overseas customers. Customers using plasma based processes will periodically remove the plasma exposed components and ship them back to Applied Materials for analysis of their etch process parameters and attributes. The SiC Plates may be returned to the United States for analysis.
The applicable subheading for the SiC Plates in the first scenario will be 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”. The rate of duty will be free.
In the second scenario, you state that this merchandise is of United States origin and may be periodically returned, from unspecified countries, to the United States for analysis purposes. Please note that United States manufactured products are entitled to enter free of duty as American goods returned, upon compliance with Section 10.1, Customs Regulations (19 C.F.R. §10.1). Heading 9801, HTSUS, allows products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad, to be entered free of duty. Regarding the applicability of heading 9801, HTSUS, if the importation of the SiC Plates meets the criteria set forth in the cited regulation, the merchandise may be eligible for duty exemption under subheading 9801.00.10, HTSUS.
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