CLA-2-84:OT:RR:NC:N1:104
Mr. Edward F. Juliano Jr.
Attorney at Law
303 Wyman Street
Suite 300
Waltham, MA 02451
RE: The tariff classification of Remote Plasma Sources from Mexico
Dear Mr. Juliano Jr.:
In your letter dated April 19, 2018, on behalf of your client, MKS Instruments, Inc. you requested a tariff classification ruling.
You are importing two models of remote plasma sources which are said to be used exclusively in semiconductor and flat panel display manufacturing. The first model is called the R*evolution® III and the second model is called the ASTRON® Paragon remote plasma sources. Both models are complete self-contained units.
The MKS R*evolution® III is a self–contained plasma source for semiconductor manufacturing tools used for (1) stripping photo resist mask layers from semiconductor wafers and (2) surface conditioning and cleaning of wafers. The unit has its own steel housing, power supply, electrical and electronic controls, liquid cooling apparatus, and quartz chamber. The unit is attached to the tool and connected to chilled water lines for cooling. Its common application is said to be for use in the photo resist stripping process which is also known as plasma ashing.
The MKS ASTRON® Paragon is a self-contained remote plasma source for semiconductor and flat panel display manufacturing tools. It is used for cleaning the chambers of chemical vapor deposition (“CVD”) tools. The MKS ASTRON® Paragon can also be used in the production of flat panel displays but the principal use is said to be in the manufacture of semiconductors. The unit has its own steel housing, power supply, electrical and electronic controls, liquid cooling apparatus, and a ceramic or hard anodized chamber. It is attached to a CVD tool and connected to chilled water lines lines for cooling.
The applicable subheading for the R*evolution® III and the ASTRON® Paragon 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.
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 the 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