CLA-2-85:RR:NC:MA:104 A81746
Mr. Darrell Sekin Jr.
DJS International Services, Inc.
P.O. Box 612785
DFW Airport, Texas 75261
RE: The tariff classification of diffusion furnaces from Japan
Dear Mr. Sekin Jr.:
In your letter dated March 11, 1996 on behalf of Tokyo Electron Oregon you requested a tariff classification ruling.
The ALPHA-8 furnaces are vertical diffusion furnaces. The ALPHA-8C furnace unit which has a normal operating temperature of 500 to 850 degrees C is used in the production of semiconductor wafers by the LPCVD (low pressure chemical vapor deposition) method. The ALPHA-8D furnace unit which has a normal operating temperature range of 850 to 1200 degrees C is used in the production of semiconductor wafers by the oxidation method. In your letter, you stress that the merchandise to be imported will be the furnace units only, not the entire semiconductor processing systems.
The applicable subheading for the ALPHA-8C and ALPHA-8D furnace units will be 8514.30.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for industrial or laboratory electric furnaces and ovens; ...: other furnaces and ovens: for diffusion, oxidation or annealing of semiconductor wafers. The rate of duty will be free.
This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Robert Losche at 212-466-5670.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division