CLA-2-90:RR:NC:MM:114 R03296

Mr. Marshall Oh
New World Freight
1071 Sneath Lane #A
San Bruno, CA 94066

RE: The tariff classification of the Nova 200 NanoLab

Dear Mr. Oh:

In your letter dated February 13, 2006, on behalf of Hynix Semiconductor, you requested a tariff classification ruling. Descriptive literature on the FEI Company’s Nova 200 NanoLab was submitted with the ruling request.

The Nova 200 NanoLab (Nova 200) is described as a dual beam Scanning Electron Microscope (SEM)/Focused Ion Beam (FIB) instrument for nanoscale prototyping, machining, characterization, and analysis of structures below 100 nanometers. The SEM and FIB are in a single housing with a common base. The structures that are prototyped and analyzed by Nova can be either the structures of semiconductor wafers or the structures of reticles. The Nova 200 combines ultra-high resolution field emission SEM and FIB etch and deposition to complement existing nanotechnology laboratory tools and to extend the applications range for nanoscale prototyping, machining, 2D and 3D-characterization and analysis. The Nova 200 features integrated 3D-characterization, nano-machining and nano-analysis capabilities. It is described as a complete nanotechnology laboratory in one tool.

The literature for the Nova 200 indicates that the beam chemistries provide for deposition and etch, and creation of structures. The Nova 200 enables characterization of these structures via methods including slice and view for 3D-reconstruction, high resolution in-lens backscattered electron imaging for phase contrast characterization, secondary ion imaging for grain contrast, and simultaneous patterning and imaging mode for real-time imaging feedback on the milling process. The dual beam geometry is designed to provide optimal ion and electron milling and imaging resolution at the beam coincident point.

In NY R02833 dated December 1, 2005, we requested additional information regarding whether the Nova 200 is fitted with equipment specifically designed for the handling and transport of semiconductor wafers or semiconductor reticles. In your letter of February 13, 2006, you replied that this system contains no transporting device.

You proposed classification under subheading 9031.80.4000, Harmonized Tariff Schedule of the United States (HTSUS) for the Nova 200. The National Import Specialist responsible for subheading 9031.80.40, HTSUS, reviewed your ruling request and states that the Nova 200 is not classifiable in subheading 9031.80.40, HTSUS, because the system is not fitted with equipment specifically designed for handling and transporting wafers or reticles. The applicable subheading for the Nova 200 NanoLab will be 9012.10.0000, HTSUS, which provides for microscopes other than optical microscopes. The rate of duty will be 3.5 percent ad valorem.

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 http://www.usitc.gov/tata/hts/.

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 Barbara Kiefer at 646-733-3019.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division