CLA-2-84:RR:E:NC:1:104
Mr. Len Edward Chamberlain
FEI Company
5350 NE Dawson Creek Drive
Hillsboro, OR 97124
RE: The tariff classification of focused ion beam semiconductor manufacturing equipment from the United States
Dear Mr. Chamberlain:
In your letter dated August 14, 2007 you requested a tariff classification ruling.
The VectraVision System is a focused ion bean (FIB) system for advanced circuit editing on semiconductor wafers and devices. As noted in your submission, the “system is specifically designed for and solely used by the semiconductor industry”. There are no electron columns or electron microscopes in the system. Instead, a VisION ion column is utilized to perform the manufacturing operations. The system corrects or modifies any design problems on a semiconductor wafer or device by milling and/or deposition. The ion beam is focused on a selected region of a wafer or device in order to mill (remove) excess material or sever unnecessary connections. The ion beam can also be used to deposit new conductive lines on the surface of the wafer or device. Macro level imaging of the semiconductor wafers or devices is handled by a mounted optical microscope.
In your letter, you propose classification under subheading 9030.82.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other instruments or appliances for measuring or checking electrical quantities: for measuring or checking semiconductor wafers or devices. However, while you do indicate that the Focused Ion Beam produces imaging of the wafer or semiconductor device, you also state that its other two functions are milling (removing) and deposition (adding) of material, which go even further beyond the “Oscilloscopes, spectrum analyzers and other instruments and apparatus for measuring or checking electrical quantities...” as stated in the heading to HTSUS 9030.
The applicable subheading for the VectraVision System as described above will be 8486.20.0000, HTSUS, which provides for Machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays; machines and apparatus specified in Note 9(C) to this chapter; parts and accessories: Machines and apparatus for the manufacture of semiconductor devices or of electronic integrated circuits. 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/.
You state that the country of origin for the VectraVision System is the United States. This American-manufactured system will be sold and exported for use outside of the United States. The systems are periodically returned temporarily to the U.S. manufacturing facility for service. Upon completion of the work, the systems are reexported.
Subheading 9801.00.1012, HTSUS, provides for the duty-free entry of previously exported products of the United States being returned temporarily for repair, alteration, processing or the like, the foregoing to be reexported. These articles are returned without having been advanced in value or improved in condition by any process of manufacture or other means while abroad. Accordingly, the U.S.-origin VectaVision System would be eligible for classification in subheading 9801.00.1012, HTSUS, upon reimportation into the United States provided (1) the applicable documentary requirements of Section 10.1, Customs Regulations (19 CFR 10.1) are met and (2) the articles in question are imported in circumstances meeting the requirements of subheading 9801.00.1012, HTSUS.
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 Patricia O’Donnell at 646-733-3011.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division