The tariff classification of semiconductor manufacturing machines from Japan.
Issued February 20, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8514.30.2000, 8479.89.8576
Product description
You have submitted a brochure for the ALPHA-8 Vertical Furnace/LP-CVD System. There are two versions which cannot be used interchangeably. The ALPHA-8D is a furnace for the oxidation of semiconductor wafers at atmospheric pressure with a normal operating temperature range of 850 to 1200 degrees C. The ALPHA-8C is an LPCVD unit (low pressure chemical vapor deposition) with a vacuum system and a temperature range of 500 to 850 degrees C.
CBP rationale
The applicable subheading for the ALPHA-8D Vertical Furnace will be 8514.30.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for industrial or laboratory electric furnaces and ovens; other furnaces and ovens: for diffusion, oxidation or annealing of semiconductor wafers. The applicable subheading for the ALPHA-8C LP-CVD will be 8479.89.8576, HTS, which provides for machines for processing of semiconductor materials; machines for production and assembly of diodes, transistors and similar semiconductor devices and electronic integrated circuits: chemical vapor deposition (CVD) apparatus including low pressure and plasma enhanced systems.
Full text
NY 818472 February 20, 1996 CLA-2-85:RR:NC:MA:104 818472 CATEGORY: Classification TARIFF NO.: 8514.30.2000; 8479.89.8576 Mr. Darrell Sekin Jr. DJS International Services, Inc. P.O. Box 612785 DFW Airport, Texas 75261 RE: The tariff classification of semiconductor manufacturing machines from Japan. Dear Mr. Sekin: In your letter dated January 19, 1996 on behalf of Tokyo Electron Oregon you requested a tariff classification ruling. You have submitted a brochure for the ALPHA-8 Vertical Furnace/LP-CVD System. There are two versions which cannot be used interchangeably. The ALPHA-8D is a furnace for the oxidation of semiconductor wafers at atmospheric pressure with a normal operating temperature range of 850 to 1200 degrees C. The ALPHA-8C is an LPCVD unit (low pressure chemical vapor deposition) with a vacuum system and a temperature range of 500 to 850 degrees C. The applicable subheading for the ALPHA-8D Vertical Furnace will be 8514.30.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for industrial or laboratory electric furnaces and ovens; other furnaces and ovens: for diffusion, oxidation or annealing of semiconductor wafers. The applicable subheading for the ALPHA-8C LP-CVD will be 8479.89.8576, HTS, which provides for machines for processing of semiconductor materials; machines for production and assembly of diodes, transistors and similar semiconductor devices and electronic integrated circuits: chemical vapor deposition (CVD) apparatus including low pressure and plasma enhanced systems. The rate of duty for both of these subheadings will be free. This ruling is being issued under the provisions of Section 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 212-466-5670. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division
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