CLA-2-84:OT:RR:NC:1:104
Ms. Maria E. Celis
Neville Peterson LLP
Counsellors at Law
17 State Street 19th Floor
New York, NY 10004
RE: The tariff classification of tweezers from an unknown country
Dear Ms. Celis:
In your letter dated May 21, 2013 on behalf of Kureha America LLC, you requested a tariff classification ruling.
The items under consideration are articles used in the production of hard disk drives (“HDDs”). They are as follows:
Slider Trays which are trays used to convey and wash individual sliders ,
Molded Connector Gryphics which are housings that check the position of the magnetic head installed onto the arm and slider in a HDD and
Tweezers for handling semiconductor devices during the HDD manufacturing process.
Samples of two styles of tweezers were provided with your request. As per your request, these tweezers will be returned to your office. The tweezers are used to lift and handle sliders, circuitry and other electronically sensitive parts used in the production of hard disc drives. The handles are made of either plastic or stainless steel. The tip portions, which constitute the working part of the tweezers, are made of PEEK, a semicrystalline thermoplastic resin.
You suggest classification of the tweezers in subheading 8486.40.0030, 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 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 tweezers cannot be classified in that provision because they have no mechanical functions and are not considered to be machines. Even if used in the production and handling of semiconductors and integrated circuits, they do not answer to the description of heading 8486. This office agrees with your proposed alternate classification as other articles of plastics in heading 3926.
The applicable subheading for the two styles of tweezers will be 3926.90.9980, HTSUS, which provides for other articles of plastics, other. The general rate of duty will be 5.3 percent ad valorem.
You have suggested that the PEEK trays and connector gryphics be classified 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 … : Parts and accessories”. In your letter, you state that the trays are “involved in the manufacture of electronic circuits within a HDD”. However, submitted information also states that the trays and connector gryphics are (1) “used in making the circuitry within an HDD” and (2) “not used in the HDDs themselves”.
Heading 8486, HTSUS, is limited to machines which actually produce or assemble the diodes, transistors and similar semiconductor devices and electronic integrated circuits themselves. The HDD manufacturing process does not produce or assemble these items, but rather assembles diodes, transistors, etc. which have already been produced into the circuitry of the HDD. Accordingly, the PEEK trays and connector gryphics do not fall within the parameters of heading 8486, HTSUS.
Your inquiry does not provide enough information for this office to give a classification ruling on the PEEK trays and connector gryphics. Information needed as to how each item is used in the HDD manufacturing process. Are the trays used internally or externally? Are they affixed to a transport system such as a belt conveyor? What process is used to wash the sliders, e.g., spray, ultrasonics, etc.? Explain how the connector gryphics checks the position of the magnetic head. Information is needed on the machines with which the trays and connector gryphics are used. Please provide a sample of each item, if feasible (i.e., under U.S. $50 and 5 pounds). When this information is available, you may wish to consider resubmission of your request.
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