CLA-2 OT:RR:CTF:TCM H011054 RM
Ms. Bari Wolfson
Manager, U.S. Trade Compliance
Kulicke & Soffa
2101 Blair Mill Rd.
Willow Grove, PA 19090
RE: Revocation of New York Ruling Letter K89734, Classification of Wafer Probe Cards
Dear Ms. Wolfson:
This is in reference to New York Ruling Letter (“NY”) K89734, dated September 20, 2004, issued to you on behalf of K&S Interconnect, Inc. (“K&S”). In that ruling, U.S. Customs and Border Protection (“CBP”) determined that a certain wafer probe cards were classified under heading 8536, Harmonized Tariff Schedule of the United States (“HTSUS”), specifically in subheading 8536.90.80, which provides in relevant part for “Electrical apparatus … for making connections to or in electrical circuits … for a voltage not exceeding 1,000 V: Other apparatus: Other.” For the reasons set forth below, CBP is revoking K89734.
Pursuant to section 625(c), Tariff Act of 1930 (19 U.S.C. §1625(c)), 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 revocation was published on July 7, 2010, in the Customs Bulletin, Volume 44, No. 28. No comments were received in response to this notice.
FACTS:
At issue are the K&S Cantilever (part No. 145), DuraPlus (part No. 121), and Vertical (part No. 124) probe cards; hardware devices used to test the electrical properties of the integrated circuits (“ICs”) etched on a semiconductor wafer. They consist of a printed circuit board, probe needles, and a ring to which the probe needles are attached.
The probe cards provide an interface between automatic test equipment (“ATE”), which sends electrical signals to the ICs and analyzes their response, and the wafer. When in use, the cards’ probes make contact with the bonding pads of the wafer to measure the electric characteristics of the ICs.
ISSUE:
Are the probe cards classified in subheading 8536.90.40, HTSUS, as wafer probers, or in subheading 8536.90.80, HTSUS, as other apparatus for making connections to or in electrical circuits?
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (“GRIs”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order.
The 2010 HTSUS provisions under consideration are as follows:
8536 Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders and other connectors, junction boxes) for a voltage not exceeding 1,000 V; connectors for optical fibers, optical fiber bundles or cables:
8536.90 Other apparatus:
8536.90.40 Terminals, electrical splices and electrical couplings; wafer probers …
8536.90.80 Other …
At issue is the classification of the probe cards at the eight-digit national tariff rate subheading level. GRI 6 provides, in pertinent part:
For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable.
The tariff does not define the term “wafer probers.” When, as in this instance, a tariff term is not defined by the HTSUS or the legislative history, its correct meaning is its common, or commercial, meaning. Rocknel Fastener, Inc. v. United States, 267 F.3d 1354, 1356 (Fed. Cir. 2001). (“To ascertain the common meaning of a term, a court may consult 'dictionaries, scientific authorities, and other reliable information sources' and 'lexicographic and other materials” (quoting C.J. Tower & Sons of Buffalo, Inc. v. United States, 673 F.2d 1268, 1271 (Fed. Cir. 1982))).
The Oxford English Dictionary defines the term “wafer” in relevant part as “4: a very thin slice of semiconductor crystal used in solid-state circuitry,” and the term “probe” (verb) as “1: to physically explore or examine. 2: to enquire into closely.” Similarly, the SEMATECH Dictionary of Semiconductor Terms defines the term “wafer” as “in semiconductor technology, a thin slice with parallel faces cut from a semiconductor crystal.” The term “prober” is defined as “a piece of hardware that allows a collection of probes to be brought into contact with the die on a wafer for the purpose of testing an integrated circuit.”
Based on the foregoing, and in keeping with the text of heading 8536, HTSUS, we conclude that “wafer probers” are devices which enable an electric connection between a machine that tests semiconductor wafers, and a wafer, by way of probing (i.e., physically exploring or examining) the wafer. As explained above, the instant probe cards function as electrical interconnects between the ATE and the ICs on a wafer. The electrical connection is established when the cards’ probe needles make contact with the wafer’s ICs. We conclude, therefore, that the cards are classified under heading 8536, HTSUS, specifically in subheading 8536.90.40, as wafer probers.
HOLDING:
By application of GRIs 1 and 6, the probe cards are classified under heading 8536, HTSUS, specifically in subheading 8536.90.40, which provides for “Electrical apparatus … for making connections to or in electrical circuits … for a voltage not exceeding 1,000 V: Other apparatus: … wafer probers.” The 2010 column one, general rate of duty is: Free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the Internet at www.usits.gov/tata/hts/.
EFFECT ON OTHER RULINGS:
NY K89734, dated October 12, 2004, is hereby revoked. In accordance with 19 U.S.C. § 1625(c), this action will become effective 60 days after publication in the Customs Bulletin.
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division