CLA-2-84:OT:RR:NC:1:104
Mr. David Becker
Dachser Transport of America, Inc.
580 Chelsea Street
Suite 206
East Boston, MA 02128
RE: The tariff classification of a Molybdenum Crucible from Austria.
Dear Mr. Becker:
In your letter dated May 23, 2011, on behalf of Plansee Metall GMBH, you requested a tariff classification ruling.
You have described the item as a molybdenum crucible that is used as a melting pot within a sapphire growing furnace. It is located in the center of the furnace and its function is to melt sapphire feedstock at 3850 degrees Fahrenheit, then cool it down in a special way in order to form a single crystal. Molybdenum crucibles are used to contain initial melt feedstock and ultimately solidified, single crystal sapphire boules that are grown in specialty high temperature chambers.
In your letter, you propose classifying the molybdenum crucible in subheading 8514.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Industrial or laboratory electric furnaces and ovens (including those functioning by induction or dielectric loss); other industrial or laboratory equipment for the heat treatment of materials by induction or dielectric loss; parts thereof: Parts: Other. You state that the sapphire boules produced are subsequently sliced into wafers. While sapphire can be used in applications such as laser devices, oscillators and windows for instruments, you indicate that these sapphire wafers are used principally as substrates for semiconductor devices such as LEDs.
The language of heading 8486, HTSUS, encompasses 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. Note 9(D) to Chapter 84 reads as follows:
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.
Thus, by virtue of Note 9(D) to Chapter 84, the furnace in which the crucible is used is classified in heading 8486, HTSUS, not in heading 8514, HTSUS.
In accordance with Note 2 to Section XVI, the applicable subheading for the molybdenum crucible 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