CLA-2 RR:CR:GC 961329 JAS
Mr. Shumei Nagaya
Kokusai Electric Co., Ltd. America
3000 Marcus Avenue, Suite 3E11
Lake Success, New York 11042
RE: NY 855845 Modified; Oxidation/Diffusion Furnace, Resistance Heated Furnace; Subheading 8514.30.20, Other Furnaces for Diffusion, Oxidation or Annealing of Semiconductor Wafers;
GRI 6
Dear Mr. Nagaya:
NY 855845, which the Area Director of Customs, New York
Seaport, issued to you on September 14, 1990, in part classified
a vertical diffusion furnace in subheading 8514.30.00, Harmonized
Tariff Schedule of the United States (HTSUS), as other furnaces
for diffusion, oxidation or annealing of semiconductor wafers.
Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C.
1625(c)(1)), as amended by section 623 of Title VI (Customs
Modernization) of the North American Free Trade Agreement
Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993),
notice of the proposed modification of NY 855845 was published on
February 25, 1998, in the Customs Bulletin, Volume 32, Number 8.
FACTS:
The merchandise in issue is the VERTRON model DD-802V
vertical diffusion furnace designed to oxidize/diffuse the
surface of silicon semiconductor wafers to prepare them for
further processing. It has a working temperature range of
between 400 to 1,200 degrees Centigrade and weighs between 1,300
and 1,700 kg. NY 855845 also addressed the VERTRON model DJ-802V
which combines a furnace unit with a vacuum pump into a low
pressure chemical vapor deposition (LPCVD) system. The
classification of the model DJ-802V is not in issue here. The
VERTRON model DD-802V furnace is, in fact, resistance heated,
that is, the heating element is a metal resistance wire that is
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wrapped around the outside of the furnace tube to provide even
heat throughout the zone. Alternating current from an element
transformer heats the wire. These facts were not known at the
time NY 855845 was issued.
The provisions under consideration are as follows:
8514 Industrial or laboratory electric...furnaces and ovens...; parts thereof:
8514.10 Resistance heated furnaces and ovens:
8514.10.40 For the manufacture of semiconductor devices on semiconductor wafers
8514.10.80 Other
8514.30 Other furnaces and ovens:
8514.30.20 For diffusion, oxidation or annealing of semiconductor wafers
ISSUE:
Whether the VERTRON model DD-802V vertical diffusion furnace
is resistance heated.
LAW AND ANALYSIS:
Merchandise is classifiable under the Harmonized Tariff
Schedule of the United States (HTSUS) in accordance with the
General Rules of Interpretation (GRIs). GRI 1 states in part
that for legal purposes, classification shall be determined
according to the terms of the headings and any relative section
or chapter notes, and provided the headings or notes do not
require otherwise, according to GRIs 2 through 6. GRI 6 states
in part that the classification of goods in the subheadings of a
heading shall be according to the terms of those subheadings and
any related subheading notes, and to Rules 1 through 5 applied by
appropriate substitution of terms. Only subheadings at the same
level are comparable.
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The Harmonized Commodity Description and Coding System
Explanatory Notes (ENs) constitute the official interpretation of
the Harmonized System. While not legally binding on the
contracting parties, and therefore not dispositive, the ENs
provide a commentary on the scope of each heading of the
Harmonized System and are thus useful in ascertaining the
classification of merchandise under the System. Customs believes
the ENs should always be consulted. See T.D. 89-80. 54 Fed. Reg.
35127, 35128 (Aug. 23, 1989).
Relevant ENs at p. 1463, state that electric furnaces and
ovens of heading 85.14 are of many types used for many purposes.
They are described as consisting essentially of a more or less
closed space or vessel in which a relatively high temperature is
obtained. Among the furnaces and ovens covered by heading 85.14
are (A) Resistance heated furnaces and ovens in which the heat is
produced by the passage of a current through heating resistors
(Emphasis original). The VERTRON model DD-802V furnace meets
this description.
For purposes of GRI 6, this furnace will be classified in
the subheading of heading 8514 that most narrowly and
specifically describes it, that is, the subheading having the
requirements that are the more difficult to satisfy. In this
case, subheading 8514.10 describes a particular group of furnaces
by their singular source of heat but without regard to any
specific function they may perform. Subheading 8514.30 on the
other hand, describes a residual group of furnaces but not those
that are resistance heated. It is apparent that no resistance
heated furnaces can be classified in subheading 8514.30 but that
furnaces designed to oxidize and/or diffuse silicon wafers can be
classified in subheading 8514.10 if they are resistance heated.
Therefore, we conclude that subheading 8514.10, HTSUS, is a more
specific provision for the instant furnace than is subheading
8514.30, HTSUS.
HOLDING:
Under the authority of GRI 1, made applicable at the
subheading level through GRI 6, the VERTRON model DD-802V
vertical diffusion furnace is provided for in heading 8514. It
is classifiable in subheadings 8514.10.40 or 8514.10.80, HTSUS,
as appropriate.
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NY 855845, dated September 14, 1990, is modified with
respect to the VERTRON model DD-802V vertical diffusion furnace.
In accordance with 19 U.S.C. 1625(c)(1), this ruling will become
effective 60 days after its publication in the Customs Bulletin.
Publication of rulings or decisions pursuant to 19 U.S.C.
1625(c)(1) does not constitute a change of practice or position
in accordance with section 177.10(c)(1), Customs Regulations (19
CFR 177.10(c)(1)).
Sincerely,
John Durant, Director
Commercial Rulings Division