CLA-2-90:OT:RR:NC:4:414
Ms. Shannon E. Fura
Page • Fura, P.C.
1 South Dearborn, Suite 2100
Chicago, IL 60603
RE: The tariff classification of scanning electron microscopes from Czech Republic
Dear Ms. Fura:
In your letter dated November 9, 2009, on behalf of FEI Company, you requested a tariff classification ruling.
The two items for which you are requesting a ruling are the scanning electron microscopes (SEM), models Magellan 400 and Magellan 400L. You described the Magellan 400 as a general purpose SEM utilized by materials science and semiconductor researchers to test and analyze the true surface of nanoscale structures. The Magellan 400L you described as a SEM fitted with specially designed “load lock” sub-assembly to allow for the rapid handling and transport of semiconductor wafers to the system for analysis.
The Magellan 400 SEM is capable of surface imaging at 15 kV and above. Its Extreme High Resolution (XHR) picture enables researchers to test and analyze the surface of nanoscale structures. The Magellan 400 provides researchers the ability to characterize bulk samples with subnanometer resolution, high contrast, and surface sensitivity. The Magellan 400 is recommended for use in government and university research as well as within the private industry, as testing and analytical equipment. It is also recommended for materials science researchers for investigating nanoscale materials such as nanoparticles, nanowires, nanotubes, and the interfaces between materials or details of surface processes. Semiconductor researchers and technologists may use the Magellan 400 to test semiconductor application in order to characterize the new process being introduced with ever smaller design rules.
The Magellan 400L is described as a SEM specifically designed for labs commonly located within a semiconductor fabrication plant. The system is primarily used for material characterization, process monitoring/control and failure analysis of semiconductor devices. The “load lock” sub-assembly feature was incorporated into the Magellan 400L to allow for the rapid handling and transport of wafer to the system stage for analysis. You state that FEI incorporated the “load lock” sub-assembly feature into the Magellan 400L in order to more effectively market the product to the semiconductor research community. The “load lock” sub-assembly is considered an added feature for the industry’s desire for rapid sample processing. You also stated that the sub-assembly does not constitute the Magellan 400L’s sole or principal use. Rather, the Magellan 400L is a XHR SEM that allows researchers to conduct surface sensitive imaging at the subnanometer level.
You cite several rulings regarding other Scanning Electron Microscopes fitted with equipment specifically designed for the handling and transport of semiconductor wafers. You did not cite Headquarters Ruling Letter 962435 HMC, 12-15-99, which applied HTSUS 9012.10.00 to the model therein, but, in fact, it was explicitly revoked by HRL 966482 DBS, 8-19-03, which classified that item in HTSUS 9031.80.40. Although other countries have a breakout for “Electron microscopes fitted with equipment specifically designed for the handling and transport of semiconductor wafers and reticles” only for Subheading 9012.10, e.g., the European Union per its current TARIC, the US has it only for Subheading 9031.80.
We find that the “load lock” sub-assembly of the 400L is sufficient to make it “fitted with equipment specifically designed…” as interpreted by HRL 966482 and the later rulings that have followed it.
We agree that the applicable subheading for the Magellan 400L will be 9031.80.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Measuring or checking instruments, appliances and machines, not specified or included elsewhere in HTSUS Chapter 90, which are 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.
The applicable subheading for the Magellan 400 will be 9012.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Microscopes other than optical microscopes. The rate of duty will be 3.5 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