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March 26, 1999

CLA-2-90:RR:NC:MM:105 D89005


TARIFF NO.: 9027.80.4520

Ms. Florence Pindrys
Cameca Instruments Inc.
204 Spring Hill Road
Trumbull, CT 06611-1356

RE: The tariff classification of the IMS Wf Manufacturing SIMS System from France

Dear Ms. Pindrys:

In your letter, dated March 4, 1999, you requested a tariff classification ruling.

We understand the SIMS in its name to stand for “Secondary Ion Mass Spectrometer” and the Wf for Silicon Wafers. It is used to perform analyses of the composition of wafers used in manufacturing computers.

The device focuses high-velocity ions of cesium and oxygen at minuscule sub-areas on or near the surface of a small sample and, from measuring the masses of the secondary ions blasted off the sample, it can produce a map of the chemical composition of the surface of the sample.

Although it includes a wafer handling device, its major element are a high velocity, precision directed ion source, an ultrahigh vacuum chamber, and a sophisticated device to determine the masses of the secondary ions. These are the principal components of an operational mass spectrometer.

An optical microscope is used only to assist in viewing the sample. We understand that all other “lenses” and the “collection optical system” cited in your literature are not capable of affecting optical radiations, but are the analogous electro-magnetic devices used to focus and otherwise change the direction of ion and electron streams. If this is not the case, this ruling is void.

The applicable subheading for this item will be 9027.80.4520, Harmonized Tariff Schedule of the United States (HTS), which provides for mass spectrometers. The general 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 James Sheridan at 212-637-7037.


Robert B. Swierupski
National Commodity

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