CLA-2-90:RR:E:NC:N1:105
Mr. Len Edward Chamberlain
FEI Company
5350 NE Dawson Creek
Hillsboro, OR 97124-5793
RE: The tariff classification of Expida Dual Beam Semiconductor Apparatus from the Netherlands
Dear Mr. Chamberlain:
In your letter dated June 29, 2007, you requested a tariff classification ruling. No sample was provided.
You are requesting the classification of the “Expida 1255, Expida 1285, and Defect Analyzer 300…”
You indicate that all three consist of:
“1) A scanning electron microscope (SEM)
A focused ion beam (FIB)
Dependent on the model, either a ‘load lock’, or a fully automated industrial wafer handler (FOUP wafer handling system, or cassette wafer handling system). Both the ‘load lock’, FOUP, and cassette system are specially designed for the handling and transport of semiconductor wafers to the stage in the system for analysis.”
You have attached a copy of Headquarters Ruling Letter 966185 TPB, 2-18-04, which classified the FEI Altura 835 Dual Beam System in HTSUS 9031.80.40.
We agree that the applicable subheading for the Expida 1255, Expida 1285 and the Defect Analyzer 300 will be 9031.80.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Electron beam microscopes fitted with equipment specifically designed for the handling and transport of semiconductor wafers or reticles. The rate of duty will be 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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 J. Sheridan at 646-733-3012.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division