CLA-2-84:OT:RR:NC:1:104
Mr. Edward F. Juliano, Jr.
Attorney At Law
303 Wyman Street, Suite 300
Waltham, MA 02451
RE: The tariff classification of an Extreme Ultraviolet Light Source from various countries
Dear Mr. Juliano, Jr.:
In your letter dated May 3, 2013 on behalf of Cymer, Inc. (“Cymer”), you requested a tariff classification ruling.
The Extreme Ultraviolet (“EUV”) Light Source Model HVM II (“EUV Light Source”) is said to be “designed, manufactured and used exclusively with an EUV Scanner for semiconductor photolithography”. The function of the EUV Light Source is to generate light at 13.5 nanometers in order to expose patterns on semiconductor wafers within the EUV Scanner. The components of the EUV Light Source are described as follows:
The Drive Laser, which includes subsystems such as control cabinets, RF cabinets and a heat exchanger unit, generates pulses of amplified infrared light using radiofrequency energy to excite carbon dioxide gas. The infrared light generated by the Drive Laser is amplified and then enters the Beam Transport System.
The Beam Transport System consists of sealed beam tubes and turning mirrors that transmit pulses of infrared light to the Vacuum Vessel.
The EUV Light Source contains two Laser Metrology Systems. One system is located inside the laser for measuring beam properties exiting the laser. The second system is at the Vacuum Vessel to measure beam properties entering the Vacuum Vessel. and
The Vacuum Vessel which maintains the necessary vacuum so that useable light from the plasma emissions can be collected and passed on to the rest of the scanner.
The Vacuum Vessel assembly is manufactured by Cymer in the United States. The Drive Laser, the Laser Metrology System and the Beam Transport System are manufactured by an unrelated company in Germany. You have requested a ruling as to the tariff classification of this merchandise under the following two scenarios:
A complete light source, i.e., the Vacuum Vessel, the Drive Laser, the Beam Transport
System and the Laser Metrology System, is imported in one shipment from a customer’s
site in a third country.
An incomplete light source consisting of the Drive Laser, the Beam Transport System and the Laser Metrology System, imported together from Germany. These components will be assembled with the Vacuum Vessel at Cymer, Inc.’s facility in California to form a complete EUV Light Source. The complete Light Source will then be shipped to ASML in the Netherlands for integration with the balance of the 3300B EUV Scanner.
In your request, you suggest that the EUV Light Source, as described in both scenarios (A) and (B), be classified in subheading 8486.20.0000, 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: Machines and apparatus for the manufacture of semiconductor devices or of electronic integrated circuits”. In the alternative, you suggest classification in subheading 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”. Despite its size and complexity, the EUV Light Source is neither a machine in and of itself nor do the components, as imported in either scenario (A) or (B), comprise an incomplete machine having the essential character of a complete scanner. The submitted data contains no indication that the EUV Light Source is (1) commonly or commercially known as a machine or (2) advertised/marketed or sold as a machine. Thus, classification in subheading 8486.20.0000, HTSUS, would not be appropriate.
The applicable subheading for the Extreme Ultraviolet Light Source Model HVM II, as described above in scenarios (A) and (B), will be 8486.90.0000, 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: 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,
Thomas J. Russo
Director
National Commodity Specialist Division