The tariff classification of a semi-conductor wafer from Taiwan

N302098 December 14, 2018 CLA-2-85:OT:RR:NC:N2:209 CATEGORY: Classification TARIFF NO.: 8542.39.0001 Toni Demirovic Gerlach & Co Internationale Expediteurs BV Van Heemskerckweg 6 Venlo, 5928LL Netherlands RE: The tariff classification of a semi-conductor wafer from Taiwan Dear Ms. Demirovic: In your letter dated December 6, 2018, you requested a tariff classification ruling on behalf of IMEC. The item concerned is a semi-conductor wafer. The silicon wafer starts out blank and pure. Then circuits are built in layers in clean rooms. First, photoresist patterns are photo-masked in micrometer detail onto the wafers' surface. The wafers are then exposed to short-wave ultraviolet light and the unexposed areas are thus etched away and cleaned. Hot chemical vapors are deposited on to the desired zones and baked in high heat, which permeate the vapors into the desired zones. In some cases, ions, are implanted in precise patterns and at a specific depth by using RF-driven ion sources. These steps are often repeated many hundreds of times, depending on the complexity of the desired circuit and its connections. You proposed classification of the item concerned under subheading 3818.00.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics: Other.” Based on the information supplied, the products concerned are processed beyond the point of being just a doped silicon wafer. They are integrated circuits (IC) in wafer form, prior to being separated into individual IC chips. The Explanatory Notes to heading 3818, HTSUS, exclude wafers that have been extensively worked (e.g. by selective diffusion). As such classification within subheading 3818.00.0090, HTSUS is inapplicable. The applicable subheading for the IC semi-conductor wafer will be 8542.39.0001, (HTSUS), which provides for “Electronic integrated circuits; parts thereof: Electronic integrated circuits: Other.” 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 the World Wide Web at https://hts.usitc.gov/current. 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 Steven Pollichino at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division