CLA-2-90:RR:NC:MM:114 E80052
Mr. Bill Brady
Oregon International Airfreight
8520 NE Alderwood Rd.
Suite A
Portland, OR 97220
RE: The tariff classification of Wafer Auto Loaders from Japan
Dear Mr. Brady:
In your letter dated January 21, 1999, on behalf of Daitron Incorporated, you requested a tariff classification ruling.
The wafer auto loaders, manufactured by Nidek Co., Ltd., Japan, are used in semiconductor manufacturing facilities to transfer semiconductor wafers from a cassette to an optical microscope for inspection. The wafer auto loaders may also be used as a stand-alone macro inspection station. When used as a macro inspection station, the operator views the wafer using a bright light while the wafer is situated on the wafer auto loader.
There are two models which are imported with microscopes, models IM-15 and IM-80. Models IM-11, IM-14, IM140CE-1, IM140DE-1, IM-80 and IM-8000 are imported without microscopes. According to your letter, the use of the wafer auto loaders with microscopes is very common in the industry; however, the way in which the wafer auto loader is used depends on the customer’s application.
The applicable subheading for the wafer auto loaders, models IM-15, IM-80, IM-11, IM-14, IM140CE-1, IM140DE-1, IM-80, and IM-8000 will be 9031.41.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for other optical instruments and appliances; for inspecting semiconductor wafers or devices or for inspecting photomasks or reticles for use in manufacturing semiconductor devices; for inspecting semiconductor wafers or devices; for wafers. 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 Barbara Kiefer at 212-637-7058.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division