CLA-2-84:OT:RR:NC:1:104
Mr. Robert L. Eisen
Ms. Lindsay A. Minnis
Baker & McKenzie LLP
1114 Avenue of the Americas
New York, NY 10036
RE: The tariff classification of a Subassembly of a Step and Repeat Semiconductor Manufacturing Machine from an Unknown Country
Dear Mr. Eisen and Ms. Minnis:
In your letter dated December 4, 2009 on behalf of your client Nikon Precision Inc. (“NPI”), you requested a tariff classification ruling.
The imported article is a subassembly of a step and repeat semiconductor manufacturing machine. It consists of a Beam Matching Unit (“BMU”), an excimer laser, and fluorine traps. The components of this subassembly will be packed separately, but shipped together. All of the components will be assembled together after importation and will be integrated into a complete semiconductor manufacturing machine. When completed, the step and repeat semiconductor manufacturing machine will function to create integrated circuits on silicon wafers.
The excimer laser provides the light source and power for the semiconductor manufacturing machine. The excimer laser consists of a laser exciter unit, a resonator unit, an optical system, a laser chamber, monitor module, automatic and manual shutters, a gas supply module, a vacuum pump module, various controllers, and fluorine traps.
The “BMU” consists of the following components: motors, optics, internal housing units, Camera Coupled Device (“CCD”), Neutral Density (“ND”) Filters, interlocks and an external housing. The purpose of the BMU is to deliver the beam from the excimer laser to the illumination unit (“IU”) of the step and repeat semiconductor manufacturing machine. The
BMU controls the feeding and positioning of the laser beam through the use of optics, motors, and ND filters. The BMU positions and directs the beam precisely centered on the IU while maintaining the proper configured size and shape of the beam. The BMU connects to the excimer laser and the IU. The laser is bolted to the BMU. The BMU contains support brackets that run along the floor and are bolted directly to the laser. The complete semiconductor manufacturing machine will not function without the BMU/laser subassembly.
The fluorine traps are housed together with the laser and adjust the laser to trap the fluorine gas that escapes during operation of the semiconductor manufacturing machine.
In your letter, you made reference to heading 9013, Harmonized Tariff Schedule of the United States (HTSUS), which provides, in part, for lasers, other than laser diodes. The National Import Specialist (NIS) for heading 9013, HTSUS, agrees that this heading would not be applicable, because of the inclusion in the importation of the BMU and the fluorine traps.
The applicable subheading for the subassembly of a step and repeat semiconductor manufacturing machine as described above 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