CLA-2-84:S:N:N1:103 855845

Mr. Shumei Nagaya
Kokusai Electric Co., Ltd. America
3000 Marcus Avenue, Suite 3E11
Lake Success, N.Y. 11042

RE: The tariff classification of semiconductor manufacturing machines from Japan

Dear Mr. Nagaya:

In your letter dated August 20, 1990 you requested a tariff classification ruling.

With your inquiry you submitted a brochure describing the Vertron Model DD802V oxidation/diffusion system and the Vertron Model DJ802V low pressure chemical vapor deposition (LPCVD) system. The Model DD802V is a furnace designed to oxidize and/or diffuse silicon wafers. The wafers are initially placed in a reactor tube within the unit by means of an automatic wafer cassette transfer mechanism, and the tube is heated to a temperature of approximately 1000 degrees Centigrade. To accomplish oxidation, the tube is filled with oxygen at atmospheric pressure. This results in thermal oxidation of the wafer and the formation of a layer of silicon dioxide on the wafer surface. To accomplish diffusion, which requires that chemical impurities known as dopants be placed into specific regions of the wafer, the wafer is exposed to a gaseous concentration of the dopant within the tube, causing the dopant to diffuse into the wafer. Diffusion masks are used to prevent the dopant from entering adjacent regions of the wafer.

The Model DJ802V LPCVD system is used to deposit thin films onto the surface of the silicon wafer. The reaction tube is heated to a temperature of approximately 800 degrees centigrade and air is evacuated from the tube by means of vacuum pumps. The wafer is then exposed to the appropriate gases which have been combined in the partially evacuated reaction tube. The resulting reaction causes the gases to be uniformly deposited onto the surface of the wafer, thus producing a thin film.

You have stated in your letter that the Model DD802V is specifically designed for oxidation/diffusion, and the Model DJ802V is specifically designed for low pressure chemical vapor deposition. You have further stated that they cannot be used interchangeably, and that the LPCVD system cannot be converted into an oxidation/diffusion system and vice versa. While the Model DD802V is similar to the Model DJ802V, the latter contains vacuum pumps and the chamber and associated equipment are constructed to vacuum specifications. In addition, the operating temperatures, heater construction and power requirements for the two models are different. The applicable subheading for the Model DD802V oxidation/diffusion system will be 8514.30.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for other industrial or laboratory electric furnaces for diffusion, oxidation or annealing of semiconductor wafers. The rate of duty will be 2.5 percent ad valorem.

The applicable subheading for the Model DJ802V low pressure chemical vapor deposition system will be 8479.89.9076, HTS, which provides for other machines and mechanical appliances having individual functions, not specified or included elsewhere: chemical vapor deposition apparatus including low pressure and plasma enhanced systems. The rate of duty will be 3.7 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport