CLA-2-84:OT:RR:NC:N1:104
Edward Juliano, Jr.
Edward F. Juliano, Jr. - Attorney at Law
303 Wyman Street, Suite 300
Waltham, MA 02451
RE: The tariff classification of a pre-installation kit from the Netherlands
Dear Mr. Juliano:
In your letter dated February 4, 2026, you requested a tariff classification ruling.
The product in question is a Pre-Install Kit, part number 3800E PRE-INS-SETS, designed specifically for
ASML’s NXE 3800E EUV (extreme ultraviolet) semiconductor photolithography system (EUV). The main
components of the EUV, not imported with the Pre-Install Kit, are comprised of large modular assemblies,
including the wafer stage, wafer handler, reticle stage, reticle handler, and light source, housed in a “Main
Cabinet” located in the clean room of a semiconductor manufacturing plant (or “fab”), plus a number of
cabinets, machines, and equipment in the sub-fab, i.e., the floor below the clean room.
The Pre-Install Kit consists of (1) the Service Floor which includes mounting brackets, plates, nuts, bolts,
mechanical and electrical connectors, seismic anchors, smoke detector, pressure measurement assembly, and
(2) subassemblies of metal valves and pipes, and metal and flexible hoses. The Service Floor is a large, rigid,
rectangular platform which provides structural support for the Main Cabinet and serves as the base to which
the Main Cabinet will be attached and secured. The Service Floor also incorporates channels, conduits, holes,
and attachment points for the cables, hoses, and pipes that are fed through the floor of the clean room from
the sub-fab. It provides connections for power, air and water cooling, vacuum, sensor data, laser pulses, etc.,
between the Main Cabinet and other parts of the EUV system. Finally, the Service Floor maintains the proper
alignment of the EUV equipment and dampens vibrations. The Pre-Install Kit will be imported complete but
unassembled.
In your submission, you suggest that the Pre-Install Kit is properly classifiable as a part of the EUV, under
subheading 8486.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for
parts of machines and apparatus for the manufacture of semiconductor devices or of electronic circuits. We
agree.
Based on the provided description of the merchandise and the manner which it is used, we consider the
Pre-Install Kit to be a set for classification purposes, by application of General Rule of Interpretation (GRI) 3.
GRI 3 applies when goods are put up for sale collectively and are classifiable under two or more headings of
the tariff. GRI 3(b) covers goods put up in sets for retail sale. Explanatory Note X to GRI 3(b) defines “goods
put up in sets for retail sale.” Such goods: (a) consist of at least two different articles that are classifiable in
different headings, (b) consist of products put up together to meet a particular need or carry out a specific
activity, and (c) are put up in a manner suitable for sale directly to users without repacking. CBP has
repeatedly determined that there is no requirement that GRI 3 sets be sold at retail. See, e.g., Headquarters
Ruling Letter HQ H011015, dated July 28, 2008 (and citations therein).
The Pre-Install Kit satisfies the requirements of GRI 3(b) for classification as a set. It contains components
classifiable under different headings of the tariff. The components in the set meet the criteria for products put
up together to carry out a specific activity, i.e., providing a structural floor or foundation for the EUV Main
Cabinet and connecting it to other EUV systems to provide necessary power, air and water cooling, vacuum,
sensor data, and laser pulses so that the machine can operate as intended.
GRI 3(b) provides that a set of components is classified as if it consists of the material or component which
imparts the set’s essential character, assuming the essential character can be discerned. According to the
Explanatory Note VIII to GRI 3(b), essential character may be determined by the nature of the material or
component, its bulk, quantity, weight or value, or by the role of the constituent material in relation to the use
of the goods. In this case, the Service Floor, i.e., the foundational base that forms the bottom of and
structurally supports the Main Cabinet, imparts the essential character to the Pre-Install Kit.
The applicable subheading for the Pre-Install Kit, part number 3800E PRE-INST-SETS, imported complete
in one shipment, will be 8486.90.0000, HTSUS, which provides for parts of 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. The general rate of duty will be free.
The duties cited above are current as of this ruling’s issuance. 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/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and Frequently Asked Questions on
the Trade Remedy/IEEPA page at
https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ.
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 (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,
(for)
Denise Faingar
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division