The tariff classification of excimer lasers and parts

NY G86069 January 22, 2001 CLA-2-90:RR:NC:MM:114 G86069 CATEGORY: Classification TARIFF NO.: 9013.20.0000 Ms. Karen Azlin Cymer, Inc. 16750 Via Del Campo Court San Diego, CA 92127-1712 RE: The tariff classification of excimer lasers and parts Dear Ms. Azlin: In your letter dated December 20, 2000 you requested a tariff classification ruling on the ELS-6010 excimer lasers which you plan to export. The ELS-6010 excimer lasers are for use with stepper units designed for semiconductor wafer manufacturing. The excimer lasers are the light source for deep ultraviolet (DUV) photolithography systems. You state that these lasers are solely for the purpose of attachment to the stepper units, and that there are no work holders, worktables, positioning devices or similar equipment shipped with the laser units. You also export spare and replacement parts for the excimer lasers. The applicable subheading for the excimer lasers will be 9013.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for lasers, other than laser diodes. Subject to Note 2 of Chapter 90, the applicable subheading for the spare and replacement parts for the excimer lasers will be 9013.90.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts and accessories. A photocopy of the page from the Harmonized Tariff Schedule containing Note 2 of Chapter 90 is enclosed for your reference. 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 Barbara Kiefer at 212-637-7058. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division