CLA-2-84:OT:RR:NC:N1:104
Edward Juliano, Jr.
Edward F. Juliano, Jr. - Attorney at Law
303 Wyman Street, Suite 300 Waltham, MA 01776
RE: The tariff classification of a wafer handling module from the Netherlands
Dear Mr. Juliano:
In your letter dated November 29, 2023, on behalf of your client ASML US, LLC, you requested a tariff classification ruling on a wafer handling module designed exclusively for use with ASML’s High NA TWINSCAN EXE 5000 semiconductor photolithography system (EXE 5000) that will be installed in a semiconductor fabrication plant (fab). In a teleconference with this office on December 15, 2023, you provided additional information, and supplementary documentation thereafter.
As imported, the wafer handling module will consist of three functional units: the FOUP (front opening unified pod) loading dock, the atmospheric wafer handler, and the vacuum wafer handler. The function of the subject wafer handling module is to deliver silicon wafers from outside of the EXE 5000 to the wafer tables of the wafer stage (a separate modular assembly not imported with the wafer handling module), and then to remove each wafer after exposure and return it to the FOUP. This process, which entails a circular flow of wafers through the lithography system, involves several steps:
First, silicon wafers arrive at the EXE 5000 in FOUPs using an overhead handling system in the semiconductor fab. The FOUP is then attached to the FOUP loading dock. The FOUP loading dock is a separate mechanical apparatus that employs mechanisms to grab the FOUP and hold it in a precise position so that the robotic arms within the atmospheric wafer handler can reach out and remove individual semiconductor wafers without touching (and potentially damaging) anything other than the target wafer.
Next, the atmospheric wafer handler removes each wafer from the FOUP. The atmospheric wafer handler includes two robotic arms. One of these arms initially unloads all the wafers from the FOUP and stacks them for temporary storage within the atmospheric wafer handler.
One of the robotic arms then passes a wafer from the atmospheric wafer handler through an airlock to the vacuum wafer handler, while a second robotic arm in the atmospheric wafer handler removes another wafer that has already been exposed and returns that wafer to the FOUP.
The vacuum wafer handler also has two robotic arms. One robotic arm accepts a wafer from the atmospheric wafer handler and places it on the EXE 5000’s wafer table, while a second robotic arm removes the wafer that has already been exposed from the wafer table and transfers the exposed wafer to the other robotic arm in the atmospheric wafer handler.
Imported with the wafer handling module will be a stainless-steel frame and platform to support the units, a vacuum system equipped with pipes and sensors for optimal conditions, seismic anchors for securing the module to the concrete floor, and cables, brackets, and cooling water hoses to connect the module to the rest of the EXE 5000 system. The vacuum system within the module consists of pipes and sensors used to maintain the vacuum during operation, a necessary requirement for the EUV lithography system.
The applicable subheading for the wafer handling module will be 8486.40.0030, 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: 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.
By operation of Note 4 to Section XVI, HTSUS, the stainless-steel frame and platform, vacuum system, seismic anchors, cables, brackets, and cooling water hoses, imported together with the wafer handling module, will also be classified in subheading 8486.40.0030, as these items connect the module’s components or otherwise contribute to its specific function and performance.
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