The tariff classification of the e-LINE Plus 100 electron beam lithography and metrology system from Germany

N349449
June 13, 2025
CLA-2-84:OT:RR:NC:N1:104
CATEGORY: Classification
TARIFF NO.: 8486.20.0000; 9903.01.32
Kristi Culbertson Raith America, Inc. 300 Jordan Road Troy, NY 12180 RE: The tariff classification of the e-LINE Plus 100 electron beam lithography and metrology system from Germany Dear Ms. Culbertson: In your letter dated May 27, 2025, you requested a tariff classification ruling. The Raith e-LINE Plus 100 is an ultra-high-resolution direct write electron-beam (E-beam) lithography and metrology tool designed for high resolution direct write circuit patterning of semiconductor wafer and other resist coated semiconductor materials. It has a 4-inch wafer capability. The e-LINE Plus 100 is also capable of performing nanofabrication applications such as Electron Beam-Induced Deposition (EBID) and etching for direct writing with nanometer resolution. The tool includes scanning-electron-based imaging and metrology for process control. The applicable subheading for the Raith e-LINE Plus 100 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 11(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. Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from all countries will be subject to an additional 10 percent ad valorem rate of duty. Your product falls in an excepted subheading. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e., 9903.01.32, in addition to subheading 8486.20.0000, HTSUS, listed above.

The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Arthur Purcell at [email protected].
Sincerely,
(for) Steven A. Mack Director National Commodity Specialist Division