CLA-2-84:RR:NC:1:103 D81539
Ms. Peg Verranault
Balzers Process Systems, Inc.
25 Sagamore Park Road
Hudson, NH 03051
RE: The tariff classification of an IBD System from Germany
Dear Ms. Verranault:
In your letters dated June 4, 1998 and Aug. 7, 1998 you
requested a tariff classification ruling.
The IBD (Ion Beam Deposition) System is designed to deposit
thin films onto semiconductor wafers for the production of thin
film heads and MRAM memory. The ion beam process, which is
similar to a sputtering process, utilizes an ion source ignited
by an electromagnetic current to accelerate ions through a grid
and toward a metal target. When the ions hit the metal target,
molecules of the target are knocked off and get deposited onto
the wafer. This process can also be used to perform etching.
The IBD System contains two process modules which are
connected to a transport module for either cluster or parallel
mode operations. Each process module is fitted with an ion
source for deposition and an ion source for etching/ion assist.
A maximum of six targets can be mounted on a six-sided target
drum. To avoid contamination, the modules also contain a target
shield and shutter. A motorized shaper is individually
positioned for each target to improve film thickness uniformity.
The transport module can accommodate two cassettes, with each
cassette holding 12 wafers. All system operations are controlled
by means of programmable logic controllers.
The applicable subheading for the IBD System will be
8479.89.8578, Harmonized Tariff Schedule of the United States
(HTS), which provides for machines and mechanical appliances
having individual functions, not specified or included elsewhere
(in chapter 84): other machines and mechanical appliances: other:
other: machines for production and assembly of diodes,
transistors and similar semiconductor devices and electronic
integrated circuits: physical deposition apparatus including
sputtering and E-beam apparatus. 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 Alan
Horowitz at 212-466-5494.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division