CLA-2-84:OT:RR:NC:N:104
Kristi Culbertson
Raith America, Inc.
300 Jordan Road
Troy, NY 12180
RE: The tariff classification of a focused ion beam nanofabrication system from Germany
Dear Ms. Culbertson:
In your letter dated April 16, 2025, you requested a tariff classification ruling.
The VELION system is a focused ion beam (FIB) lithography and patterning/milling tool designed primarily
for use in semiconductor manufacturing, as well as other applications requiring unique patterning techniques.
It is capable of processing full 4-inch wafers and is used in semiconductor development and production
processes. The machine employs a focused ion beam to directly draw patterns on the nanometer scale onto
semiconductor devices and other substrates. It is also used for direct thin-film patterning by milling
functional layers, as well as ion beam fabrication of nanostructures by milling, ion-induced etching,
implantation, and deposition. Within the same housing, the VELION includes a scanning electron
microscope (SEM) column with a detector for cross-section analysis of semiconductors.
The key components of the VELION system include: (1) a vertical NanoFIB ion beam column with liquid
metal ion source (LMIS), the FIB column being the principal component for direct patterning of
semiconductor materials; (2) high-precision X-Y-Z stage with laser interferometer for X-Y positioning,
enabling true manufacturing-grade pattern placement over large areas (100 mm travel range with 1 nm
resolution); (3) insulated system shield; (4) enhanced high vacuum system with dry pumps and fast load lock;
(5) FPGA-based 50 MHz and 20-bit pattern generator; (6) Everhart-Thornley type SE (secondary electron)
detector; (7) multi-port vacuum chamber for configurable setups; and (8) control electronics and software
system. The VELION will be imported with a connected, dedicated wafer/substrate handling system that
includes an airlock, dedicated wafer holders, an automatic laser-based wafer height detection system, and
wafer mapping capabilities for automated, CAD-based wafer processing.
As imported the VELION system is effectively two machines: a single machine combining the FIB and SEM,
and a connected wafer/substrate handling system. Pursuant to Section XVI, Note 4, Harmonized Tariff
Schedule of the United States (HTSUS), “[w]here a machine (including a combination of machines) consists
of individual components (whether separate or interconnected by piping, by transmission devices, by electric
cables or by other devices) intended to contribute together to a clearly defined function covered by one of the
headings in chapter 84 or chapter 85, then the whole falls to be classified in the heading appropriate to that
function.”
The VELION system is a functional unit; its machines and components work together to draw patterns onto
semiconductor devices and other substrates, which we determine to constitute the system’s clearly defined
function. Although the VELION performs SEM inspection and analysis along with FIB patterning and
nanofabrication, you explain that the SEM’s inspection and analysis functionality is secondary to the
patterning and milling functions for semiconductor lithography and nanofabrication. The SEM aids in the
process development, i.e., it focuses an electron beam onto a sample to assist in determining the correct FIB
machining parameters for device fabrication that can then be applied to full wafer manufacturing. Once the
parameters are established, the VELION performs actual, automated production-scale nanofabrication across
entire wafers without requiring the SEM for operations.
The applicable subheading for the VELION focused ion beam nanofabrication system, will be 8486.20.0000,
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.” The 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 (including Germany) will be subject to an additional 10 percent ad valorem rate of duty. Your
product falls within an excepted subheading. At the time of entry, you must report the Chapter 99 heading
applicable to your product classification, i.e. 9903.01.32, in addition to subheading 8486.20.0000, 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 the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. If 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 (CBP) 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 Arthur Purcell at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division