CLA-2-84:R:N1:104 816031

Mr. Walter J. Dolan, Jr.
Balzers
8 Sagamore park Road
Hudson, NH 03051

RE: The tariff classification of an ECR/Microwave Etching System from France.

Dear Mr. Dolan:

In your letter dated October 16, 1995 you requested a tariff classification ruling.

The Nextral NE 860 ECR (Electron Cyclotron Resonance) /Microwave Etching System is used primarily as a diagnostic tool for failure analysis. It is dedicated to removal of layers on wafers as well as packaged dice. It consists of an ECR/Microwave etching reactor, cathode, high conductance pumping system, electronic control for vacuum, gas handling and RF, high voltage power supplies, gas panel in a cabinet with 5 gas lines, RF and HF generator, temperature regulation system and Nextral automatic process controller. The ion energy between 5 to 50 V is accurately controlled to +- 0.1 V.

The applicable subheading for the Nextral NE 860 ECR/Microwave Etching System will be 8456.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for machine tools for working any material by removal of material, by laser or other light or photon beam, ultrasonic, electro-discharge, electro-chemical, electron-beam, ionic-beam or plasma arc processes: other: other: dry etching (including plasma) machines designed to process semiconductor wafers. The rate of duty will be Free.

This ruling is being issued under the provisions of Section 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