CLA-2-84:OT:RR:NC:1:104
Ms. Anita Lee
Marubeni America Corporation
375 Lexington Avenue
New York, NY 10017-5644
RE: The tariff classification of polishing pads from Japan
Dear Ms. Lee:
In your letter dated November 16, 2009 you requested a tariff classification ruling. Submitted samples being returned as per your request.
Polishing pads, model numbers FK1-N, FK1-N(HD8) and KZ-25N, are said to be designed for use exclusively for computer hard disk polishing under NiP planarization. While the average size of the non-abrasive pads is (1) donut 1300mm to 1500mm and (2) diameter 300mm to 900mm (cut out in the center), size varies to conform to customer specifications. The pads have a plain surface finish.
Polishing pads, model numbers H7000HN-PET(3-1S) and H800-Type1(3-1S), are used in the chemical mechanical planarization (“CMP”) process. You state that the polishing pads in question are designed exclusively for use in the semiconductor manufacturing industry. The CMP process, also known as chemical mechanical polishing, is a process of smoothing/flattening and polishing the surfaces of semiconductor wafers by combining chemical removal with mechanical buffing. While the average size of the non-abrasive pads is 400mm to 1100mm, size varies to conform to customer specifications. At time of importation, the pads are in the form of a circle, have heat embossed lattice pattern surface finishes and may or may not include polishing slurry feeding holes.
All five models are referred to as “suede”. However, their actual composition is as follows: (1) surface layer – 100% polyurethane resin, (2) middle layer -- 100% polyethylene terephthalate which is made up of PET plastic sheet and noncellular and (3) base layer – polypropylene film (sheet, noncellular). The surface and middle layers adhere by acrylic adhesive. The base layer adheres to the surface/middle layer by NBR adhesive which sticks onto the platen of the polishing machine. When not in use, the polishing pad is protected by a release paper.
The applicable subheading for the polishing pads, model numbers FK1-N, FK1-N(HD8) and KZ-25N, will be 8466.93.5385, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Parts and accessories suitable for use solely or principally with the machines of headings 8456 to 8465, including work or tool holders, self-opening dieheads, dividing heads and other special attachments for machine tools; tool holders for any type of tool for working in the hand: Other: For machines of headings 8456 to 8461: Other: Other …Other. The rate of duty will be 4.7 percent ad valorem.
The applicable subheading for the polishing pads, model numbers H7000HN-PET(3-1S) and H800-Type1(3-1S), will be 8486.90.0000, 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: Parts and accessories. 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 Patricia O’Donnell at (646) 733-3011.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division