CLA-2 CO:R:C:M 954221 LTO
Ms. Rosemarie Smallcombe
Varian Associates, Inc.
P.O. Box 10800
Palo Alto, California 94304-0883
RE: Sputtering equipment; chapter 84, note 7; section XVI, statistical note 1(c); NY 829284; heading 8514
Dear Ms. Smallcombe:
This is in response to your letter of May 19, 1993,
requesting the classification of Varian's sputtering equipment
under the Harmonized Tariff Schedule of the United States
(HTSUS).
FACTS:
The articles in question are the Model 3180, Model 3190 and
the M-2000 series, sputtering equipment. Sputtering is a process
used to deposit thin films onto a substrate under very high
vacuum conditions. The material to be deposited, known as the
target, is bombarded by ions. These ions knock atoms off the
target, and the atoms are directed onto the substrate by electric
and magnetic fields.
Models 3180 and 3190 can be configured with up to three
magnetron sputtering stations, each equipped with the same or
different target materials. In addition, these models may
contain an RF sputter etch module for substrate cleaning prior to
deposition or a substrate pre-heater for use before or during
deposition. Cassettes containing a number of wafers are manually
placed onto the machine's cassette track. Each wafer is
automatically removed from the cassette, transferred into the
vacuum chamber through a load lock, indexed through the process
stations, and then reloaded into the cassette. A programmable
controller enables the operator to control all machine - 2 -
operations. Model 3180 can apply an aluminum alloy film one
micron in thickness at a rate of 60 wafers per hour. Model 3190
is capable of depositing such a film on 90 wafers per hour. The
M-2000 sputtering machine is similar to the foregoing models. In
addition to the transfer and wafer load modules, it utilizes up
to three process modules.
ISSUE:
Whether the sputtering equipment is classifiable under
heading 8479, HTSUS, which provides for machines and mechanical
appliances having individual functions, not specified or included
elsewhere in this chapter.
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) to the HTSUS
govern the classification of goods in the tariff schedule. GRI 1
states in pertinent part that "for legal purposes, classification
shall be determined according to the terms of the headings and
any relative section or chapter notes . . . ."
Statistical note 1(c) to section XVI indicates that wafer
fabrication equipment includes physical vapor deposition (PVD)
equipment used to deposit various types of films which are
obtained by vaporizing a solid. The note states that PVD
equipment includes sputtering equipment "in which the film is
generated by bombarding the source material (target) with ions."
In NY 829284, dated May 13, 1988, similar sputtering systems
were held to be classifiable under subheading 8479.89.90, HTSUS,
which provides for other machines and mechanical appliances
having individual functions, not specified or included elsewhere
in this chapter. In that ruling, the proposed classification for
the systems under heading 8514, HTSUS (industrial or laboratory
induction or dielectric heating equipment), was rejected because
the heat generated in the sputtering chamber was the result of a
low pressure electric discharge of ions, not by induction or
dielectrics.
With regard to the classification of machines and mechanical
appliances under heading 8479, HTSUS, note 7 to chapter 84
provides as follows:
Subject to note 2 to this chapter and note 3 to
section XVI, a machine the principal purpose of
which is not described in any heading or for which
no one purpose is the principal purpose is, unless
the context otherwise requires, to be classified
in heading 8479.
- 3 -
Because the principal purpose of the equipment in question is not
described in any heading, the sputtering equipment is
classifiable under heading 8479, HTSUS, specifically under
subheading 8479.89.90, HTSUS.
HOLDING:
The sputtering equipment is classifiable under subheading
8479.89.90, HTSUS, which provides for "[m]achines and mechanical
appliances having individual functions, not specified or included
elsewhere in this chapter . . . [o]ther machines and mechanical
appliances . . . [o]ther . . . [o]ther." The corresponding
column 1 rate of duty for articles of this subheading is 3.7% ad
valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division