The tariff classification of Polishing Pads from an undisclosed country

N094577 March 17, 2010 CLA-2-84:OT:RR:NC:1:104 CATEGORY: Classification TARIFF NO.: 8486.90.0000 Mr. Bernard Van Ham Cabot Microelectronics Corp. 870 N. Commons Drive Aurora, IL 60504 RE: The tariff classification of Polishing Pads from an undisclosed country Dear Mr. Van Ham: In your letter dated February 8, 2010, you requested a tariff classification ruling. Classification is being requested on circular polyurethane polishing pads marketed and sold under “EPIC® D100”. You state that the polishing pads are used principally in the manufacture of semiconductor wafers, semiconductor devices “microchips” and electronic integrated circuits used to store data, instructions, and control and operate various electronic products. You indicate that these imported pads will primarily be imported in a finished state with an occasional importation of semi-finished pads. Classification is not being sought on the raw materials used in the production of the pads. The imported polishing pads are circular-shaped, multi-layered, manufactured pads, which are constructed of several layers of polymeric materials and adhesives. These pads are used in the chemical planarization (CMP) process. They are principally used on specially designed semiconductor wafer CMP tools in combination with special abrasive dispersion chemical slurries to planarize layers of electronic materials present on or added to wafers. The planarizing steps will allow for increased levels of circuit integration. You indicate that your firm is currently involved in developing polishing pads for potential use in electronic and optical applications other than semiconductor production. You go on to state that these pads are still in the developmental stage and not currently commercially viable. In view of this fact, only the polishing pads currently being marketed will be considered in this ruling. The applicable subheading for the finished circular Polishing Pads 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/. Your inquiry does not provide enough information for us to give a classification ruling on the semi-finished pads. Your request for a classification ruling should include detailed information as to (1) the specific manufacturing operations that have been performed on the pads in their semi-finished state and (2) the manufacturing operations that must be performed in order to produce pads in a finished state. Is it a matter of (1) adding layers or grooves, (2) laminating or (3) cutting pads to specific sizes? How many layers are present in the semi-finished state? What materials comprise the semi-finished pads? Is the adhesive present? When this information is available, you may wish to consider resubmission of your request. We are returning any related exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you. 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