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NY A83562




June 5, 1996

CLA-2-84:RR:NC:1:103 A83562

CATEGORY: CLASSIFICATION

TARIFF NO.: 8479.89.8590

Mr. Michael Lutz
Intel Corporation
PO Box 58119
Santa Clara, CA 95052-8119

RE: The tariff classification of a bump plater from Japan

Dear Mr. Lutz:

In your letter dated May 8, 1996 you requested a tariff classification ruling.

The Posfer Automated Pb Plating System is a fully automated machine used to produce "bumps" (bonding pads) on specific areas of a semiconductor wafer. The system utilizes an electrolytic solder plating solution in order to deposit lead film bumps onto the wafer's surface during the integrated circuit fabrication process. Four, six, or eight inch diameter wafers which are housed in a cassette are placed into the system's loading module. Each wafer is automatically removed from the cassette and placed into a cup containing a solution that prepares the wafer for the bumping process. The wafer is then placed into a second cup holding the electrolyte solution containing the lead. Electrodes cause the lead in the solution to be deposited in the form of a bump or pad on those areas of the wafer in which a photoresist coating has been removed. After the wafer undergoes dicing and other processes, machines will bond one end of a fine wire to the bump and the other end of the wire to a bonding pad on a chip package, thus creating a pathway for electrical power to flow to the integrated circuit.

While it utilizes an electrical current and an electrode to form the bump, the lead material deposited by this machine does not cover the entire surface of the wafer, nor is the material used for surface protection or decoration. Accordingly, this is not considered to be an electroplating process. The applicable subheading for the Posfer Automated Pb Plating system will be 8479.89.8590, Harmonized Tariff Schedule of the United States (HTS), which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere...: other machines and mechanical appliances: other: other: machines for processing of semiconductor materials; machines for production and assembly of diodes, transistors and similar semiconductor devices and electronic integrated circuits: other. The rate of duty will be free.

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 Alan Horowitz at 212-466-5494.

Sincerely,

Roger J. Silvestri
Director

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