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NY 862517

May 8, 1991

CLA-2-84:S:N:N1:103 862517


TARIFF NO.: 8479.89.9076; 8514.30.0040

Mr. Michael Morgan
Kokusai Electric Co., Ltd. America
1961 Concourse Drive, Suite C
San Jose, CA 95131-1729

RE: The tariff classification of semiconductor manufacturing machines from Japan

Dear Mr. Morgan:

In your letter dated April 5, 1991 you requested a tariff classification ruling.

Your inquiry concerns the Vertron-III vertical diffusion/LPCVD system. The Vertron-III is available in two models: Model DJ803V, which is used to deposit thin films onto the surface of a silicon wafer, and Model DD803V, which is a furnace used to oxidize or diffuse silicon wafers. These models are essentially the same as the Models DJ802V and DD802V which were the subject of a previous ruling letter, file number 855845 dated September 14, 1990. Whereas the older models were able to process wafers up to six inches in diameter, the DJ803V and DD803V can handle eight inch diameter wafers. The applicable subheading for the Model DJ803V LPCVD machine will be 8479.89.9076, Harmonized Tariff Schedule of the United States (HTS), which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere: Chemical vapor deposition (CVD) apparatus including low pressure and plasma enhanced systems. The rate of duty will be 3.7 percent ad valorem.

The applicable subheading for the Model DD803V oxidation/diffusion furnace will be 8514.30.0040, HTS, which provides for other furnaces and ovens for diffusion, oxidation or annealing of semiconductor wafers. The rate of duty will be 2.5 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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