The tariff classification of an automatic dicing saw from Japan

N361145May 14, 2026CLA-2:OT:RR:NC:N1:104
CATEGORY: Classification
TARIFF NO.: 8486.20.0000
Eunyoung ShimShinhan Customs Service704, Nonhyeon-roSeoul 06052South KoreaRE: The tariff classification of an automatic dicing saw from JapanDear Ms. Shim:In your letter dated
April 30, 2026
, you requested a tariff classification ruling on behalf of your client,Samsung Medison.The product in question is an automatic dicing saw, model DAD3430, specifically engineered and principallyused for the semiconductor industry. The machine utilizes a high-speed spindle equipped with a circulardiamond blade to singulate individual integrated circuits (die) from a processed silicon wafer. The singulationprocess involves securing the wafer on a vacuum chuck, automatically aligning the cutting path to a precisionof 0.001 mm, and performing a “full-cut” through the wafer using a diamond blade rotating at speeds up to60,000 rpm. The DAD3430 is specialized for extra-high precision and process quality, featuring an air slideon its X-axis. To ensure consistent output during complex operations, the DAD3430 has a high Y-axis indexpositioning accuracy of 0.0015/160 mm.In your submission, you suggest that the DAD3430 wafer dicing saw is classifiable in subheading8486.40.0020, Harmonized Tariff Schedule of the United States (HTSUS), as a machine for assemblingsemiconductor wafers and semiconductor devices. You assert the dicing saw performs a “back-end”assembly and packaging process, rather than a manufacturing step. We disagree. Singulation completes thephysical fabrication of semiconductor wafers. While the singulation process may also be considered atransition step between manufacturing and assembly, it takes place prior to actual assembly and packagingoperations such as die bonding and encapsulation.This is supported by the Explanatory Notes (EN) to 84.86, Section (B), which specifically lists “laser scribingmachines” and “wafer dicing saws” as examples of machines and apparatus for the manufacture ofsemiconductor wafers, i.e., articles of subheading 8486.20. Furthermore, Section (D) to EN 84.86 coversmachines and apparatus specified in Note 11(C) to Chapter 84, which includes those for assembling
semiconductor devices (i.e., subheading 8486.40). Section (D) provides some examples of semiconductorassembly and packaging machines and apparatus, including laser engraving machines, encapsulationequipment, and wire bonders. Notable, EN 84.86 Section (D) makes no mention of laser scribing machines orwafer dicing saws. We therefore conclude that the subject wafer dicing saw falls in subheading 8486.20rather than 8486.40.The applicable subheading for the automatic dicing saw, model DAD3430, will be 8486.20.0000, HTSUS,which provides for “Machines and apparatus of a kind used solely or principally for the manufacture ofsemiconductor 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 andapparatus for the manufacture of semiconductor devices or of electronic integrated circuits.” The general rateof duty will be free.The duties cited above are current as of this ruling’s issuance. Duty rates are provided for your convenienceand are subject to change. The text of the most recent HTSUS and the accompanying duty rates are providedat https://hts.usitc.gov/.This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or othercharges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and otherduties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to theclassification stated above, the merchandise covered by this ruling may also need to be reported with eitherthe Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisionscovering exceptions to such tariffs.For further information to assist with the importation process, please refer to the frequently updated CargoSystems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies.The holding set forth above applies only to the specific factual situation and merchandise description asidentified 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 theinformation furnished in the ruling letter, whether directly, by reference, or by implication, is accurate andcomplete in every material respect. In the event that the facts are modified in any way, or if the goods do notconform to these facts at time of importation, you should bring this to the attention of U.S. Customs andBorder 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 periodicverification by CBP.This ruling is being issued under the provisions of Part 177 of the Customs and Border ProtectionRegulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documentsfiled at the time this merchandise is imported. If you have any questions regarding the ruling, please contactNational Import Specialist Arthur Purcell at [email protected].
Sincerely,
(for)James P. ForkanDirectorNational Commodity Specialist Division