CLA-2-39:OT:RR:NC:N4:421
Mr. Bill Brady
Oregon International Air Freight Co.
d.b.a. OIA Global Logistics
17230 NE Sacramento St.
Portland, OR 97230
RE: The tariff classification of silicon wafer cassette carriers from Japan
Dear Mr. Brady:
In your letter dated August 1, 2011, on behalf of Shin-Etsu Polymer Co., LTD, you requested a tariff classification ruling. A brochure for the cassette carriers was submitted with your letter.
The merchandise under consideration is identified as silicon wafer cassette carrier models number MW300F, MW300G, MW300GT and MW200N. Models number MW300F, MW300G and MW300GT, which are designed for 300 millimeter silicon wafers constructed as one unit. Model MW200N, which is designed for 200 millimeter silicon wafers are constructed as two distinct plastic components: an inner carrier which is used during the production process and an outer box which the inner box is placed into. The components are then placed in a corrugated box and shipped to the final customer.
In your letter, you propose classifying the carriers in heading 8486, Harmonized Tariff Schedule of the United States (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. While the carriers can be used in semiconductor processing machinery, they are not designed to be principally used in the semiconductor manufacturing facilities. Your submitted literature shows these carriers being marketed and sold as shipping boxes. The MW300F and MW300GT are referred to as Front Opening Shipping Boxes (“FOSBs”). In view of the above, classification in heading 8486, HTSUS, would not be appropriate.
The applicable subheading for the silicon wafer cassette carriers will be 3923.10.000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for the conveyance or packing of goods, of plastics…boxes, cases, crates and similar articles. The rate of duty will be 3 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 Joan Mazzola at (646) 733-3023.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division