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 D87400

Previous Ruling Next Ruling

February 25, 1999

CLA-2-84:RR:NC:1:104 D87400


TARIFF NO.: 8464.20.1000; 8421.19.3000; 8422.30.9040

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

RE: The tariff classification of semiconductor wafer polishers, spin dryers and wafer packing machines from Japan.

Dear Mr. Brady:

In your letter dated January 25, 1999 on behalf of Daitron Inc. of Wilsonville, Oregon you requested a tariff classification ruling.

The Fujikoshi Back Side Polisher MCP-200 polishes the backside of the wafer while the SPM-19 and SPM-23 models polish the top side of the wafers.

The Kokusan Spin Dryer Models H840 and H840A-900 are used in the semiconductor manufacturing process to remove moisture off of the wafers after the etching and lapping process. The wafer cassette is loaded into the spin dryer, the dryer spins the cassettes, causing any moisture to be removed by centrifugal force.

The Automatic Wafer Packing/Unpacking Machine WT-8000 transfers wafers from the wafer cassette to a wafer jar. The jar is used as a shipping container and is then placed into other packing materials, such as cardboard cartons. The WT-8000 can also reverse the process by removing wafers from the wafer jar and inserting them into the cassette. This machine also can locate the orientation mark on a wafer using an optical sensor and add or remove any packing material from the wafer jar. An added option allows it to identify the optical character recognition mark using a camera. The applicable subheading for the polishers 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.

The applicable subheading for the spin dryer will be 8421.19.3000, HTS, which provides for centrifuges, including centrifugal dryers: other: spin dryers for semiconductor wafer processing. The rate of duty will be 0.5 percent.

The applicable subheading for the Himec Wafer Packing Machine Model WT-8000 will be 8422.30.9040, HTS which provides for machinery for filling, closing, sealing or labeling bottles, cans, boxes, bags or other containers: other. 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: