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N024651 N0 Ruling Active

The tariff classification of an ion implanter from an unknown country

Issued March 19, 2008 by U.S. Customs and Border Protection.

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N0 N024651 (March 19, 2008)

Tariff classification

HTS codes: 8486.20.0000

Headings: 8486

Product description

The HE3 300mm High Energy Series Ion Implanter (“HE3”) is used in the manufacture of semiconductor devices. The model is comprised of a series of different modules such as (1) the Process Chamber, (2) the Resonator Linac (12 RF generators), (3) the Gas Box, (4) the 4 Pod Door Openers (“PDOs”), (5) the Eterna ELS Source, (6) the Dual End Effector Edge Grip Sliding Rail Robot, (7) the Final Energy Magnet, (8) the In Air Wafer Handling, (9) the Mass Analysis Magnet and (10) the Operator Interface. You indicate that all the modules are contained within one frame and that the HE3 is manufactured, sold, shipped and installed as one machine. While presently manufactured in the United States, you indicate in your letter that it may be manufactured abroad in the future, possibly in Taiwan.

CBP rationale

The applicable subheading for the HE3 300mm High Energy Series Ion Implanter will be 8486.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays; machines and apparatus specified in Note 9(C) to this chapter; parts and accessories: Machines and apparatus for the manufacture of semiconductor devices or of electronic integrated circuits.

Full text

N024651 March 19, 2008 CLA-2-84:OT:RR:E:NC:1:104 CATEGORY: Classification TARIFF NO.: 8486.20.0000 Mr. John Wicker Axcelis Technologies Corp. 108 Cherry Hill Drive Beverly, MA 01915 RE: The tariff classification of an ion implanter from an unknown country Dear Mr. Wicker: In your letter dated March 12, 2008, you requested a tariff classification ruling. The HE3 300mm High Energy Series Ion Implanter (“HE3”) is used in the manufacture of semiconductor devices. The model is comprised of a series of different modules such as (1) the Process Chamber, (2) the Resonator Linac (12 RF generators), (3) the Gas Box, (4) the 4 Pod Door Openers (“PDOs”), (5) the Eterna ELS Source, (6) the Dual End Effector Edge Grip Sliding Rail Robot, (7) the Final Energy Magnet, (8) the In Air Wafer Handling, (9) the Mass Analysis Magnet and (10) the Operator Interface. You indicate that all the modules are contained within one frame and that the HE3 is manufactured, sold, shipped and installed as one machine. While presently manufactured in the United States, you indicate in your letter that it may be manufactured abroad in the future, possibly in Taiwan. The applicable subheading for the HE3 300mm High Energy Series Ion Implanter will be 8486.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays; machines and apparatus specified in Note 9(C) to this chapter; parts and accessories: Machines and apparatus for the manufacture of semiconductor devices or of electronic integrated circuits. The general rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Patricia O’Donnell at 646-733-3011. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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