CLA-2-84:OT:RR:NC:N1:104
Ms. Paula M. Connelly
Law Office of Paula M. Connelly
67 South Bedford Street, Suite 400W
Burlington, MA 01803
RE: The tariff classification of valves for semiconductor manufacturing from Switzerland.
Dear Ms. Connelly:
In your letter dated January 16, 2017 on behalf of VAT Incorporated, you requested a tariff classification ruling.
The importation consists of three valves used exclusively in semiconductor manufacturing. You state that these valves are all designed and manufactured specifically for customers in the semiconductor industry.
Part Number 09040-PE44-AB01, an isolation gate valve, is used exclusively on semiconductor abatement tools to neutralize/dissipate toxic gases. The valve is installed inside the gas abatement cabinet and over an oil-free vacuum roughing pump. This valve is used on the Atlas TPU gas abatement system, which is considered the semiconductor industry’s standard abatement system for chemical vapor deposition (CVD).
Part Number 12150-PA24-AEI2, a vaccum gate valve, is used to isolate a cryo-pump during regeneration. The valve isolates the process chamber from the cryo-pump to prevent the gas molecules from re-entering the process chamber during regeneration. It is also specifically designed for and sold to a customer for use in an ion implanter system.
Part Number 02110-BA24-0001, a sub-atmospheric isolation transfer valve, is used in wafer transfer applications and in wafer lifting and handling machinery. It is made to SEMI E-21-94 specifications. This transfer valve has a well defined opening size of 46mm high and 236 mm wide, with a depth of 50mm.
Noting your statements that these valves are used exclusively in the manufacture of semiconductor wafers and devices, these specific valves are classifiable in accordance with Note 9(D) to Chapter 84.
The applicable subheading for the isolation gate valve, part number 09040-PE44-AB01, and the vaccum gate valve, part number 12150-PA24-AEI2, will be 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”. The rate of duty will be free.
The applicable subheading for the sub-atmospheric isolation transfer valve, part number 02110-BA24-0001 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 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 https://hts.usitc.gov/current.
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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division