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 lens manipulator module from Germany
Dear Mr. Juliano:
In your letter dated February 27, 2026, on behalf of your client, ASML US, LLC, you requested a tariff
classification ruling.
The product in question is the FlexWave Module, model FLEXWAVE MK2 19XYI (Module). Also referred
to as a lens manipulator, the Module will be imported as a replacement/upgrade for installation in an ASML
NXT model series deep ultraviolet (DUV) semiconductor photolithography system (scanner). The Module
will be contained in the projection lens apparatus of the scanner that transfers the image of semiconductor
patterns from the reticle (aka the mask or photomask) to the silicon wafer. The Module’s function is to
improve image quality by correcting and mitigating aberrations on the wavefront of the light wave used to
expose semiconductor wafers. It compensates for these aberrations by heating and cooling areas of glass
within the Module. The hardware and software for the Module is fully integrated into the DUV scanner.
The imported Module contains: (1) a lens manipulator consisting of glass components that flex when heated
or cooled in specific areas; (2) a valve that allows Ultra Clean Dry Air to cool specific areas of the glass; (3)
a pressure sensor to control the pressure of the Ultra Clean Dry Air; (4) heating elements; (5) multiple
temperature sensors, and (6) printed circuit boards (PCBs) with electronic components. The Module is
connected to the scanner’s lithography software which activates the heating and cooling functions of the
Module which in turn compensate for aberrations in the wavefront.
While we agree that the Module is classified in heading 8486, Harmonized Tariff Schedule of the United
States (HTSUS), we disagree with your suggestion that it is classifiable as a machine or apparatus of
subheading 8486.20.0000, covering machines and apparatus for the manufacture of semiconductor devices or
of electronic integrated circuits. The Module is not a machine or apparatus with “individual functions” within
the meaning of heading 8486 in that it plays an integral and inseparable part in the lens apparatus of the
scanner, a critical component which precisely transfers the circuit patterns from the reticle onto the silicon
wafer. Although the Module’s function (aberration correction) may be distinct from that of the scanner, the
operation of the integrated Module is inseparable from that of the DUV scanner, which requires a lens
manipulator to maintain accurate imaging.
The applicable subheading for the FlexWave Module, model FLEXWAVE MK2 19XYI, will be
8486.90.0000, 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:
Parts and accessories.” 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 the Trade Remedies page at
https://www.cbp.gov/trade/programs-administration/trade-remedies.
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)
James Forkan
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division