CLA-2-90:RR:NC:MM:114 G88540
Mr. Ed Kwas
Expeditors Tradewin, LLC
1015 Third Avenue, 12th Floor
Seattle, WA 98104
RE: The tariff classification of pellicles from Japan
Dear Mr. Kwas:
In your letter dated March 19, 2001 on behalf of Dupont Phototmasks, Inc., you requested a tariff classification ruling.
The pellicle is an ultrathin piece of plastic film that is mounted on a plastic frame. The plastic film is composed of modified fluoropolymer, Teflon or nitrocellulose. The pellicle covers a photomask to provide a contaminant-free environment for the photomask. The photomask is a quartz or glass plate containing precision images of integrated circuits. The photomask and the pellicle are used in a photolithography process to transfer reduced-sized patterns from the photomask to sensitized semiconductor wafers and materials. Pellicles have optical properties that allow the pellicles to transmit and to reflect light. The main optical function of the pellicle is to transmit light. Pellicles are manufactured to various optical wavelengths required for semiconductor manufacturing. As examples, the G-line operates at 436 nanometers and the H-line operates at 365 nanometers. The pellicle is used in an optical application in the photolithography process by transmitting light from the stepper through the photomask onto the sensitized semiconductor wafer.
The applicable subheading for the pellicles will be 9002.90.9500, Harmonized Tariff Schedule of the United States (HTS), which provides for other optical elements, of any material, mounted, being parts of or fittings for instruments and apparatus. The rate of duty will be 3 percent ad valorem.
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 Barbara Kiefer at 212-637-7058.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division