CLA-2-90:OT:RR:NC:N1:105
Kristi Culbertson
RAITH America, Inc.
300 Jordan Road
Troy, NY 12180
RE: The tariff classification of the CHIPSCANNER 150 Two-HS from Germany
Dear Ms. Culbertson:
In your letter dated April 16, 2025, you requested a tariff classification ruling. Descriptive literature was
provided for our review.
The item under consideration is the CHIPSCANNER 150 Two-HS, which is an advanced,
ultra-high-precision, large-area Scanning Electron Microscope (SEM) imaging system specifically designed
for semiconductor metrology, inspection, and design verification/reverse engineering applications. It is a
complete, fully integrated system comprising a specialized electron optical column, laser interferometer
stage, high-vacuum system, control electronics, and sophisticated software for image acquisition and
analysis.
The electron optical column has a Schottky thermionic field emission electron source (ZrO/W filament), an
electromagnetic/electrostatic objective lens system with beam booster, a stigmator and aperture system, and a
digital beam deflection system. The secondary electron detectors include an in-lens secondary electron
detector for imaging up to 20 kV, an off-axis Everhart-Thornley secondary electron detector (SE2) with 20 ns
pixel response, and an optional backscattered electron detector. The laser interferometer stage system
includes a high precision X-Y-Z stage with 150mm by 150mm travel range, a laser interferometer position
sensing in X and Y planes with 1 nm resolution, and DC motors with piezo actuators for fine positioning.
The sample handling and chamber include an automated load-lock system for sample exchange, a universal
sample holder system capable of handling wafers up to 8-inch diameter, an internal infrared camera system
for sample navigation, and a three-point sample leveling mechanism with piezo actuators. The high vacuum
system includes an oil-free high vacuum system with turbo-molecular pump, a dry vacuum pre-pump, and an
ion getter pump for ultra-high vacuum (UHV) maintenance in gun region. Finally, the control electronics and
software include a 50 MHz field-programmable gate array (FPGA)-controlled high-speed scan generator,
Windows 10 64-bit control system with multi-user interface, and advanced imaging software with computer
aided design (CAD) navigation capabilities. The device measures 2100mm by 1400mm by 2100mm and
weighs approximately 1700 kg.
In your submission, you suggest the classification of the CHIPSCANNER 150 Two-HS in subheading
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 11(C) to this chapter; parts and accessories: Machines and apparatus for the manufacture of
semiconductor devices or of electronic integrated circuits.” We disagree. The purpose and function of the
CHIPSCANNER Two-HS is to inspect and perform metrology on semiconductor wafers and devices.
Apparatus for measuring, checking, inspecting, and performing measurements are classified in Chapter 90,
HTSUS. Per Legal Note 1(m) to Section XVI, goods of Chapter 90 are excluded from classification in
Section XVI, which covers goods of Chapters 84 and 85. Additionally, the Explanatory Notes to Heading
8486 provide that heading 8486 “excludes machines and apparatus for measuring, checking, inspecting,
chemical analysis, etc. (Chapter 90).” Accordingly, the CHIPSCANNER 150 Two-HS is precluded from
classification in subheading 8486, HTSUS.
We find the CHIPSCANNER 150 Two-HS to be very similar, albeit more advanced, than the CD
Measurement and Inspection Scanning Electron Microscope in Headquarters Ruling 966482 (dated August
19, 2003). In the ruling, Customs and Border Protection (CBP) determined that an electron microscope fitted
with auto loading equipment specifically designed for the handling and transport of semiconductor wafers
and reticles was classified in subheading 9031.80.40, HTSUS. While we agree that the CHIPSCANNER 150
Two-HS is classifiable in heading 9031, HTSUS, it has numerous additional capabilities that the CD
Measurement and Inspection Scanning Electron Microscope did not have. For example, additional optical
features including the laser interferometer stage and internal infrared camera system. Therefore, we find that
the functionality of the CHIPSCANNER 150 Two-HS goes beyond the scope of subheadings 9031.41,
HTSUS, and 9031.80.40, HTSUS.
Accordingly, the applicable subheading for the CHIPSCANNER 150 Two-HS will be 9031.80.8085,
HTSUS, which provides for “Measuring or checking instruments, appliances and machines, not specified or
included elsewhere in this chapter; profile projectors; parts and accessories thereof: Other instruments,
appliances and machines: Other: Other.” The general rate of duty will be free.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must
be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. Products of China, including Hong Kong
and Macau, will be assessed an additional ad valorem rate of duty of 125 percent. Products from all other
countries will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must
report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition to
subheading 9031.80.8085, HTSUS, listed above.
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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we
note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Jason Christie at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division