CLA-2-84:OT:RR:NC:N1:104
Edward F. Juliano, Jr.
Edward F. Juliano, Jr. - Attorney at Law
303 Wyman Street, Suite 300 Waltham, MA 02451
RE: The tariff classification of an air control cabinet and water control cabinet from Germany
Dear Mr. Juliano:
In your letter dated November 14, 2023, on behalf of your client ASML US, LLC, you requested a tariff classification ruling on two machines. Both machines are said to be units of ASML’s High NA TWINSCAN Extreme Ultraviolet (EUV) EXE 5000 semiconductor photolithography systems (EXE 5000), which are scanners used for making integrated circuits. The EXE 5000 uses UV light waves to transfer a circuit pattern onto a silicon wafer. The EXE 5000 will be situated in the cleanroom of a semiconductor fabrication plant (Fab), which is a factory for manufacturing semiconductor devices from raw silicon wafers.
The first machine is the air control cabinet (ACC). It is installed below the main EXE cabinet and connected through the floor directly to the rest of the lithography system by multiple mechanical and electrical conduits and cables. The ACC provides temperature controlled, ultra clean air to various air showers in the exposure module of the EXE lithography system to ensure all components and air are kept at exactly the same stable temperature. The ACC receives temperature data many times per second from the EXE 5000 cabinet. The ACC contains electronic controllers/microprocessors that continuously process data from temperature sensors as well as data received from other units in the system. The unit extracts already clean air from the cleanroom, and using a heat exchange unit, cools the air to a set temperature. Any remaining contaminants in the air are removed by a particle extraction unit, which employs an activated carbon system. The ACC also maintains precise air pressure within the EXE 5000. Positive air pressure is used to force any contaminants out of the EXE 5000. The cleaned, pressurized, and conditioned air is then sent through metal conduits to the exposure module of the lithography system.
The second machine is the water control cabinet (WCC), which is a modular heat exchanger cabinet for the EXE 5000. It will be installed below the main EXE 5000 cabinet and connected through the floor directly to the rest of the lithography system by multiple mechanical and electrical conduits, cables, and hoses. Its main function is to provide cooling water to the EXE 5000 scanner which is stable in temperature and pressure. The unit is able to supply cooling water within 1/1000-degree Kelvin of the supply temperature setpoint and to remove heat load up to 430 kW. The WCC is compatible for delivering oxygen-free water. The WCC contains electronic controllers/microprocessors that continuously process data from temperature sensors as well as data received from other units in the photolithography system. The WCC operates using ASML’s proprietary software that controls and operates all functions within the EXE 5000.
The two units at issue are required to keep specific parts of the lithography system thermally stable and free of contaminants. Thermal stability is required in the lithography system as temperature changes can distort mirrors, masks, wafers, and other parts of this system, which would distort the exposure of devices on each semiconductor chip. Both units, which are specifically optimized for the EXE 5000 lithography requirements, help to maintain stable temperatures of specific parts of the system with extremely tight parameters. Both machines are designed to directly support the EXE 5000 semiconductor photolithography system and are necessary in order to create the unique operating conditions for semiconductor manufacturing.
The applicable subheading for both the ACC and the WCC will be 8486.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), providing 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 11(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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Arthur Purcell at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division