The tariff classification of polishing pads from Japan

N084635 December 11, 2009 CLA-2-84:OT:RR:NC:1:104 CATEGORY: Classification TARIFF NO.: 8486.90.0000 Ms. Anita Lee Marubeni America Corporation 375 Lexington Avenue New York, NY 10017-5644 RE: The tariff classification of polishing pads from Japan Dear Ms. Lee: In your letter dated November 16, 2009 you requested a tariff classification ruling. Submitted samples being returned as per your request. Polishing pads, model numbers RHB66, RHB666-V2 and RHB666CB-OM, are used in the chemical mechanical planarization (“CMP”) process. You state that the polishing pads in question are designed exclusively for use in the semiconductor manufacturing industry. The CMP process, also known as chemical mechanical polishing, is a process of smoothing/flattening and polishing the surfaces of semiconductor wafers by combining chemical removal with mechanical buffing. While the average size of the non-abrasive pads is 400mm to 1100mm, size varies to conform with customer specifications. At time of importation, the pads are in the form of a circle, have heat embossed lattice pattern surface finishes and may or may not include polishing slurry feeding holes. The pads are referred to as “suede”. However, their actual composition is as follows: (1) surface layer – 100% polyurethane resin, (2) middle layer -- 100% polyethylene terephthalate fiber impregnated with butadiene rubber and (3) base layer – polypropylene film (i.e., PET sheet and noncellular). The surface and middle layers adhere by acrylic adhesive. The base layer adheres to the surface/middle layer by NBR adhesive which sticks onto the platen of the polishing machine. When not in use, the polishing pad is protected by a release paper. The applicable subheading for the polishing pads, model numbers RHB66, RHB666-V2 and RHB666CB-OM will be 8486.90.0000, 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: Parts and accessories. The 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