RE: The tariff classification of temperature and humidity control air supply units from Japan

U.S. Department of Homeland Security U.S. Customs and Border Protection National Commodity Specialist Division One World Trade Center, Suite 51.201 New York, NY 10007 U.S. Customs and Border Protection N364295 August 31, 2026 CLA-2-84:OT:RR:NC:N1:104 CATEGORY: Classification TARIFF NO.: 8486.20.0000 Maria Alonso Tokyo Electron America, Inc. 401 S. 1st Street, Suite 900 Austin, TX 78704 RE: The tariff classification of temperature and humidity control air supply units from Japan Dear Ms. Alonso: In your letter dated August 13, 2026, you requested a tariff classification ruling. The four products in question, model numbers T&H-ESA-4T, T&H M-E 1, T&H-M-E 2 , and ProZ PFZ (collectively, THC units), are temperature and humidity control air supply machines designed to maintain temperature, humidity, and water temperature environment within four different models of Tokyo Electron Limited’s Clean Track series of semiconductor manufacturing equipment. The Clean Track equipment is part of the lithography process of transferring extremely fine circuit patterns on wafer surfaces, which entails uniformly coating the photoresist on the wafer, exposing the circuit pattern of the photomask on the coated photoresist by scanner. The THC units supply conditioned air that supports the lithography coater-developer process to maintain the integrity of the resist before exposure. All THC units are installed on a lower-level floor from the main Clean Track equipment, and they are connected through the floor directly to the Clean Track by multiple mechanical and electrical conduits, pipes, ducts, and cables. All THC units use filters to remove obstructive ingredients and particles from the clean room air in the Clean Track. The air is partially cooled, dehumidified, and then partially passes while it is not cooled in bypass. After mixing, the THC unit then regulates the temperature and humidity to the prescribed value using heater and/or humidifier parts. The air is then supplied to the work area with a blower. The PRoZ THC unit is composed of cooling, heating, closed-loop chilled water, and humidity controlling parts that allow the machine to control the ambient air in the Clean Track. The M-E 1 , M-E 2 , and ESA-4T THC units are composed of cooling, heating, air velocity and humidity controlling parts that allow the machine to control the ambient air in the Clean Track. You indicate that all THC units are designed for and used solely or principally with photoresist tools.
The applicable subheading for the temperature and humidity control air supply units, model numbers T&H-ESA-4T, T&H M-E 1 , T&H-M-E 2 , and ProZ PFZ, 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. The 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/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems 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 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) James P. Forkan Director National Commodity Specialist Division