CLA-2-90:OT:RR:NC:1:114
Ms. Lisa C. DeVito
NNR Global Logistics USA Inc.
342 Allerton Avenue
South San Francisco, CA 94080
RE: The tariff classification of parts for Gigaphoton Lasers from Japan
Dear Ms. DeVito:
In your letter dated October 1, 2007 you requested a tariff classification ruling on behalf of your client, Ushio America Inc., Gigaphoton Division.
The merchandise under consideration consists of three subcomponents for Gigaphoton lasers. The Gigaphoton lasers are specifically designed for use in microlithography systems. The parts are identified as Type MS-Part Number (P/N) Series 7A2-23-32100H; Type SM-P/N Series 7A2-23; and Type SM-P/N 7A1-23-33102H. These parts are referred to as auto shutters in the photographs provided by Ushio-Gigaphoton and as air shutters in your letter.
According to your letter, there are four models of lasers for which you import parts. The four models of lasers vary in mainly two ways—their output power and their output wavelength. The lasers are part of a microlithography system comprised of three major machines—the laser, a coater and a scanner. The parts for which you are requesting a ruling will be used in the four models of Gigaphoton lasers. You indicate that the components are solely used in the laser portion of the microlithography system. The four models of Gigaphoton lasers are excimer lasers.
The air shutters are customized pneumatic (air activated) shutter mechanisms that open and close based on the air-pressure inputs. They also contain a sensor to determine if the shutter is in the open position or the closed position. When the shutter is in the open position, laser light is allowed to exit the laser and travel to the projection apparatus. When closed, the laser light is contained within the Gigaphoton laser itself. The shutter mechanisms are located on the laser.
In your letter you suggest that the subcomponents for the Gigaphoton lasers are classified under subheading 8486.90.0000, Harmonized Tariff Schedule of the United States, 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: Parts and accessories. Explanatory Note (E) Parts and Accessories to Section XVI, heading 8486 reads, in pertinent part,
Subject to the general provisions regarding the classification of parts (see the General Explanatory Note to Section XVI), the heading includes parts and accessories for the machines and apparatus of this heading. … (Emphasis in original)
General Explanatory Note (II) PARTS (Section Note 2) to Section XVI states that the classification of parts are subject to the exclusions mentioned in General Explanatory Note (I) to Section XVI. General Explanatory Note (I)(A)(f) states that Section XVI does not cover articles of Section XVIII. Lasers are articles of Section XVIII. Thus, the goods in question are excluded from Section XVI.
In addition, note 9 (D) to Chapter 84 reads “Subject to Note 1 to Section XVI and Note 1 to Chapter 84, machines and apparatus answering to the description in heading 8486 are to be classified in that heading and in no other heading of the tariff schedule.” Here, we are again directed to consider the exclusions to Section XVI. Note 1(m) to Section XVI states that Section XVI does not cover articles of chapter 90. Again, lasers are articles of chapter 90. In view of the above, your suggested classification of subheading 8486.90.0000, HTSUS, would not be applicable.
The applicable subheading for the Type MS-P/N Series: 7A2-23-32100H, Type SM-P/N Series: 7A2-23 and Type SM-P/N 7A1-23-33102H Air Shutters will be 9013.90.9000, HTSUS, which provides for Lasers, other than laser diodes, Parts and accessories, Other. The rate of duty will be 4.5 percent ad valorem.
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 Barbara Kiefer at 646-733-3019.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division