The tariff classification of a Droplet Generator and a Tin Droplet Catcher from the United States

N214380 May 8, 2012 CLA-2-84:OT:RR:NC:1:104 CATEGORY: Classification TARIFF NO.: 8486.90.0000; 9801.00.10 Mr. Edward F. Juliano, Jr. 303 Wyman Street Suite 300 Waltham, MA 02451 RE: The tariff classification of a Droplet Generator and a Tin Droplet Catcher from the United States Dear Mr. Juliano: In your letter dated April 14, 2012 on behalf of Cymer, Inc. you requested a tariff classification ruling. The Droplet Generator and Tin Droplet Catcher are components of an Extreme Ultraviolet (“EUV”) Scanner designed for semiconductor lithography. The EUV Scanner uses light which is created by converting microscopic droplets of molten tin into a plasma which emits EUV light at 13.5 nanometers. Pulses of amplified infrared (“IR”) light are introduced into the scanner’s vacuum chamber and are focused upon a selected number of the tin droplets. This action creates the plasma and EUV light. The EUV light emitted from the plasma is then directed to expose EUV sensitive photoresist patterns on silicon wafers within the Scanner. The Droplet Generator consists of a titanium vessel, heaters, thermocouples, flange, nozzle connection, titanium gland, wiring and a handle. Its rods of tin are heated to specific temperatures to liquefy the tin. The liquid tin is then pressurized with an inert gas that expels droplets of the liquid tin through the nozzle. An electric voltage is applied to the nozzle to help form a stream of well defined droplets. The Droplet Generator emits 50,000 microscopic droplets of “fuel” into the vacuum chamber of the EUV Scanner per second. At present, the fuel is liquefied tin. The Tin Droplet Catcher collects excess tin droplets that enter the vacuum chamber from the Droplet Generator but which are not converted to plasma. It consists of two nested vessels, i.e., an inner vessel which captures the unused droplets and an outer vessel which captures droplets displaced from the droplet stream by the IR light. The Tin Droplet Catcher is generally located opposite to the Droplet Generator on the Vacuum Chamber. It operates at a high temperature in order to prevent the formation of tin residues on its interior surfaces. The applicable subheading for the Droplet Generator and Tin Droplet Catcher 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 general rate of duty will be free. In your letter you state that this merchandise is of United States origin and will periodically be returned, from unspecified countries, to the United States for refurbishment purposes. Please note that United States manufactured products are entitled to enter free of duty as American goods returned, upon compliance with Section 10.1, Customs Regulations (19 C.F.R. §10.1). Heading 9801, HTSUS, allows products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad, to be entered free of duty. Regarding the applicability of heading 9801, HTSUS, if the Droplet Generator and Tin Droplet Catcher meet the criteria listed above, the merchandise may be eligible for duty exemption under subheading 9801.00.10, HTSUS. 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, Thomas J. Russo Director National Commodity Specialist Division