The tariff classification of wet stations for processingsemiconductor wafers from Japan.

NY 860940 MAR 08, 1991 CLA-2-84:S:N:N1:104 860940 CATEGORY: Classification TARIFF NO.: 8464.90.0060 Mr. Leon Pauksta Nichimen America Inc. 225 North Michigan Avenue - Suite 2322 Chicago, Illinois 60601-5983 RE: The tariff classification of wet stations for processing semiconductor wafers from Japan. Dear Mr. Pauksta: In your letter dated February 22, 1991 you requested a tariff classification ruling. The NU-100 and the NU-101 Automatic Pre-Diffusion Wet Stations are immersion etch systems used in the fabrication of semiconductor wafers. The process is basically the dunking of a cassette of wafers into a tank of heated chemicals followed by a rinse and a dry. The NU-100 includes seven processing tanks (four for rinsing), a loader and an unloader (each holds eight 6" cassettes), a carrier and a spin dry system. The NU-101 has three processing tanks (two for rinsing) and an IPA vapor dry system in addition to the loader, unloader and carrier. The applicable subheading for the NU-100 and the NU-101 Automatic Pre-Diffusion Wet Stations will be 8464.90.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for machine tools for working stone, ceramics, ... or like mineral materials or for cold working glass: other. The rate of duty will be 3 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport