CLA-2-84:OT:RR:NC:1:104
Mr. Glenn L. Overstreet
KSI Corporation
839 Mitten Road
Burlingame, CA 94010
RE: The tariff classification of Coaxial Vacuum Drive Robot Assembly from an unknown country
Dear Mr. Overstreet:
In your letter dated August 20, 2012, on behalf of your client, Applied Materials Inc., you requested a tariff classification ruling.
The Coaxial Vacuum Drive Robot Assembly (“assembly”), Part Number 0190-32011, was manufactured in the United States and is being returned to the United States from Southeast Asia for repair purposes. The unit is manufactured to Applied Materials Inc.’s specifications for its sole use in the wafer handling mainframe assembly designed for the transfer of semiconductor wafers at sub-atmospheric pressure between loadlock chambers and wafer processing chambers. The processing chambers may be performing CVD (Chemical Vapor Deposition), PVD (Physical Vapor Deposition), or Etch processes for semiconductor wafers.
The assembly is an over and under 2 axis (radial and horizontal) robot assembly consisting of a motor assembly with drive spindle assembly, ferrofluidic seals, an I/O (input/output) printed circuit board assembly, and an electrical wiring harnesses. They are located all with a specially designed housing base assembly. Also included in the assembly is a specially designed mainframe transfer chamber adapter mounting flange for mounting the Robot Drive Assembly to the mainframe transfer chamber.
In your letter, you indicate that the arm and end effect assemblies are not included in the configuration represented by Part Number 0190-32011. General Rule of Interpretation 2(a), Harmonized Tariff Schedule of the United States (HTSUS), states that any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. Under GRI 2(a), the factor or factors which determine essential character will vary with the goods. It may, for example, be determined by the nature of a component or components, their bulk, quantity, weight or value, or the role of a component or components in relation to the use of the good. In your letter, you indicate that Part Number 0190-32011 represents approximately 75 percent of the cost of the complete robot. It is this office’s opinion that Part Number 0190-32011 imported without arm and end effect assemblies has the essential character of an industrial robot.
The applicable subheading for the Coaxial Vacuum Drive Robot Assembly, Part Number 0190-32011, will be 8486.40.0030, 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: Machines and apparatus specified in note 9(C) to this chapter: For lifting, handling, loading or unloading of boules, wafers, semiconductor devices, electronic integrated circuits and flat panel displays”. The general rate of duty will be free.
As stated above, this merchandise is of United States origin and is being returned, from unspecified countries, to the United States for refurbishment purposes. Please note that United States manufactured products are entitled to enter free of duty as American goods returned, upon compliance with Section 10.1, Customs Regulations (19 C.F.R. §10.1). Heading 9801, HTSUS, allows products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad, to be entered free of duty. Regarding the applicability of heading 9801, HTSUS, if the Coaxial Vacuum Drive Robot Assembly, Part Number 0190-32011 meets the criteria listed above, the merchandise may be eligible for duty exemption under subheading 9801.00.10, HTSUS.
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,
Thomas J. Russo
Director
National Commodity Specialist Division