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NY D81539

September 8, 1998

CLA-2-84:RR:NC:1:103 D81539


TARIFF NO.: 8479.89.8578

Ms. Peg Verranault
Balzers Process Systems, Inc.
25 Sagamore Park Road
Hudson, NH 03051

RE: The tariff classification of an IBD System from Germany

Dear Ms. Verranault:

In your letters dated June 4, 1998 and Aug. 7, 1998 you requested a tariff classification ruling.

The IBD (Ion Beam Deposition) System is designed to deposit thin films onto semiconductor wafers for the production of thin film heads and MRAM memory. The ion beam process, which is similar to a sputtering process, utilizes an ion source ignited by an electromagnetic current to accelerate ions through a grid and toward a metal target. When the ions hit the metal target, molecules of the target are knocked off and get deposited onto the wafer. This process can also be used to perform etching.

The IBD System contains two process modules which are connected to a transport module for either cluster or parallel mode operations. Each process module is fitted with an ion source for deposition and an ion source for etching/ion assist. A maximum of six targets can be mounted on a six-sided target drum. To avoid contamination, the modules also contain a target shield and shutter. A motorized shaper is individually positioned for each target to improve film thickness uniformity. The transport module can accommodate two cassettes, with each cassette holding 12 wafers. All system operations are controlled by means of programmable logic controllers.

The applicable subheading for the IBD System will be 8479.89.8578, Harmonized Tariff Schedule of the United States (HTS), which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere (in chapter 84): other machines and mechanical appliances: other: other: machines for production and assembly of diodes, transistors and similar semiconductor devices and electronic integrated circuits: physical deposition apparatus including sputtering and E-beam apparatus. The rate of duty will be free.

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 Alan Horowitz at 212-466-5494.


Robert B. Swierupski

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