CLA-2-84:OT:RR:NC:N1:103
Uppili Sridhar
Himet Materials
16433 Monterey St., Suite 120
Morgan Hill, CA 95037
RE: The tariff classification of thermal evaporation coaters and sputtering coaters from China
Dear Mr. Sridhar:
In your letter dated September 22, 2022, you requested a tariff classification ruling.
The first item under consideration is a Thermal Evaporation Carbon Coater, model numbers SD-980 and SD-800C. The evaporator coating machine is a dedicated unit for coating scanning electron microscope and microprobe samples. It is designed for thermally evaporating carbon and depositing a thin conductive carbon coating onto organic or inorganic samples. In its operation, a sample is loaded on a stage inside a vacuum chamber. A carbon filament is heated, causing the carbon atoms to evaporate from the filament and deposit onto the sample. Model SD-980 features automated touch screen controls and a pulsed system that can be programmed to periodically turn ON and OFF, which minimizes the amount of heat emitted by the evaporating carbon filament and keeps the coated sample cool. The SD-800C is a basic thermal evaporator that lacks automated pulsing capability, is manually operated, and can only perform timed evaporations.
The next items are identified as the SD800 Portable Auto Ion Sputtering Coater and the SD900 Magnetron Ion Sputtering Coater. The subject devices each consist of a vacuum chamber, magnetron, pumps, and power supplies. The units use magnetron sputtering technology in order to apply target materials with a desired coating. This process is completed when an electric arc is used within the vacuum chamber to vaporize a material. This vaporized material then condenses onto the target item, forming the desired coating.
The applicable subheading for the Thermal Evaporation Carbon Coater, model numbers SD-980 and SD-800C will be 8419.89.9585, Harmonized Tariff Schedule of the United States (“HTSUS”), which provides for “Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilizing, pasteurizing, steaming, drying, evaporating, vaporizing, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, nonelectric; parts thereof: Other machinery, plant or equipment: Other: Other: Other: Other: For other materials.” The rate of duty will be 4.2 percent ad valorem.
The applicable subheading for the SD800 Portable Auto Ion Sputtering Coater and the SD900 Magnetron Ion Sputtering Coater will be 8543.70.2000, HTSUS, which provides for “Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and apparatus: Physical vapor deposition apparatus.” The general rate of duty will be 2.5% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8419.89.9585, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.02, in addition to subheading 8419.89.9585, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8543.70.2000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.01, in addition to subheading 8543.70.2000, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 Paul Huang at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division