CLA-2-84:RR:NC:1:104 A89407
9030.82.0000
Mr. David Kirby
Tokyo Electron America, Inc.
2400 Grove Boulevard
Austin, Texas 78741
RE: The tariff classification of semiconductor production and test equipment
from Japan.
Dear Mr. Kirby:
In your letter dated October 31, 1996 you requested a tariff classification
ruling.
The Clean Track Mark 7 and Mark 8 coater/developer machines are capable of
processing semiconductor wafers 6 inches to 8 incles in diameter. They basically
consist of a spinner unit in which a photosensitive resist material is coated
onto the surface of the wafer, ovens or hot plates where a "soft" bake of the
photoresist is performed, a spray developer unit for developing the resist after
exposure, and additional ovens for "hard" baking the photoresist. In between the
coating and developing processes, circuit pattern exposure is performed by means
of separate exposure equipment which is not shipped with the Clean Track
machines. The Mark 7 and Mark 8 also incorporate a vacuum-less, low contact
wafer handler for transporting the wafers through the various process modules.
The entire coater/developer system resides in an enclosed housing which controls
airflow within the system to ensure wafer cleanliness.
You indicate that TEL's vertical furnaces are used for diffusion,
oxidation, annealing, or low pressure chemical vapor deposition (LPCVD) on
silicon wafers. All machine configurations use high temperatures (500 - 1200
degrees centigrade) and process gases to effect a change to the silicon wafer -
either modification of the atomic structure, growing a layer of silicon dioxide,
or deposition of a new layer. The LPCVD furnace primarily differs from the
others only by the addition of a vacuum system. Neither system makes use of
plasma.
TEL's etchers create electrically active features on a semiconductor wafer
through the chemical and physical removal of substrate material by the
application of magnetically confined plasma or enhanced plasma (dry etch). The
plasma, excited by a 380 Khz or 13,56 Mhz radio frequency source, confined by a
gradient field dipole ring magnet assembly, and at pressure between 20 - 1,500
milliTorr, is used to etch features into the dielectric film such as transistor
junctions, gates, capacitors, etc. The machine features simultaneous wafer
handling, multiple processing chambers, and can be configured for multiple
simultaneous wafer processing.
TEL's probers are used to test the electrical properties and integrity of
processed silicon wafers or individual integrated circuits. The prober
interfaces with a separate tester (not sold or shipped by TEL) which performs
the actual analysis of the electrical signals. The prober holds the device to be
tested, handles the precise alignment of the electrical contacts, steps through
each device to be tested, automates the wafer handling, and acts as an interface
between the tester and the device to be tested. Optionally, the prober may
include a recording device.
The applicable subheading for the Clean Track will be 8479.89.8590,
Harmonized Tariff Schedule of the United States (HTS), which provides for
machines for processing of semiconductor materials; machines for production and
assembly of diodes, transistors and similar semiconductor devices and electronic
integrated circuits: other. The rate of duty will be free.
The applicable subheading for the vertical furnaces for diffusion,
oxidation or annealing (without the vacuum system) will be 8514.30.2000, 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.
The LPCVD furnace (with the vacuum system) is classified under HTS
subheading 8479.89.8576 which provides for machines for processing of
semiconductor materials; machines for production and assembly of diodes,
transistors and similar semiconductor devices and electronic integrated
circuits: chemical vapor deposition (CVD) apparatus including low pressure and
plasma enhanced systems. The rate of duty will be free.
You have stated that this classification of the LPCVD furnace is consistent
with NY ruling 818472 of February 20, 1996. You believe however that it
conflicts with NY ruling A81746 of April 17, 1996 which classified a LPCVD
furnace under 8514.30.2000. The latter ruling addressed the classification of
only the furnace portion of an LPCVD system (imported without the vacuum
system). It is our understanding that the LPCVD process can only be accomplished
in a unit which incorporates a vacuum system.
The applicable subheading for the etchers will be 8456.91.0000, HTS, which
provides for machine tools for working any material by removal of material by
laser ... or plasma arc processes: other: for dry etching patterns on
semiconductor materials. The rate of duty will be free.
The applicable subheading for the probers will be 9030.82.0000, HTS, which
provides for other instruments and apparatus for measuring or checking
electrical quantities: for measuring or checking semiconductor wafers or
devices. 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