United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1999 NY Rulings > NY D87381 - NY D87427 > NY D87398

Previous Ruling Next Ruling

February 25, 1999

CLA-2-84:RR:NC:1:104 D87938


TARIFF NO.: 8464.20.1000

Mr. Bill Brady
Oregon International Airfreight
8520 NE Alderwood Rd., Suite A
Portland, OR 97220

RE: The tariff classification of semiconductor wafer edge grinders from Japan.

Dear Mr. Brady:

In your letter dated January 21, 1999 on behalf of Daitron Inc. Of Wilsonville, Oregon you requested a tariff classification ruling.

The Emtec Wafer Edge Grinders, Models DEP-200, DEP-250 and DENP-250A, all are principally used to grind the outer circumference of silicon wafers. The DEP-200, used with 2", 3", 4", 6" and 8" wafers, is not capable of grinding the notch. It contains one grinding station and one edge spindle. The DEP-250, used with 4", 5", 6" and 8" wafers, profiles the outer edge of the wafer in addition to grinding the outer circumference. It contains one grinding station and one edge spindle. The DENP-250A is for use with 8" wafers only. It also grinds the notch of 8" silicon wafers. It contains two grinding stations, two edge spindles, and two notch spindles.

The applicable subheading for the Emtec Wafer Edge Grinders will be 8464.20.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for machine tools for working stone, ceramics, ... or like mineral materials ...: grinding or polishing machines: for processing of semiconductor wafers. 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 Robert Losche at 212-637-7038.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: