United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1997 HQ Rulings > HQ 959150 - HQ 959319 > HQ 959172

Previous Ruling Next Ruling
HQ 959172




May 2, 1997

CLA-2 RR:TC:MM 959172 DWS

CATEGORY: CLASSIFICATION

TARIFF NO.: 9027.80.45

Port Director of Customs
300 S. Ferry Street
Terminal Island, CA 90731

RE: Protest 2720-96-100420; Cameca IMS 6F Ion Microanalyzer; HQ 087407;
9031.40.60

Dear Port Director:

The following is our decision regarding Protest 2720-96-100420 concerning your action in classifying and assessing duty on a Cameca IMS 6F ion microanalyzer under the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

The merchandise consists of a Cameca IMS 6F ion microanalyzer (IMS). The IMS is a ion mass spectrometer used for the analysis of processed semiconductor wafers. It uses cesium atoms (ions) which are directed through a series of lenses and electric cups through a column and into a vacuum chamber. As a sample wafer is held in the vacuum chamber, the ions strike it and various analyses are performed, such as analyzing how the ions reflect and/or are absorbed by the wafer sample. The types of analysis include depth profiling, ratio of dopants, mass spectroscopy, and imaging. The purpose of the analysis is to troubleshoot process problems and discover defects.

The IMS was entered on September 25, 1995, under subheading 9031.40.60, HTSUS, as an other optical instrument or appliance for inspecting semiconductor wafers or devices. The entry was liquidated on January 12, 1996, under subheading 9027.80.45, HTSUS, as an other electrical instrument and apparatus for physical or chemical analysis. The protest was timely filed on April 9, 1996.

The subheadings under consideration are as follows:

9031.40.60: [m]easuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; . . . : [o]ther optical instruments and appliances:
[o]ther: [f]or inspecting semiconductor wafers or devices or for inspecting photomasks or reticles used in manufacturing semiconductor devices.

Goods classifiable under this provision receive duty-free treatment.

9027.80.45: [i]nstruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); . . . : [o]ther instruments and apparatus: [o]ther:
[e]lectrical.

The 1996 general, column one rate of duty for goods classifiable under this provision is 4.3 percent ad valorem.

ISSUE:

Whether the IMS is classifiable under subheading 9031.40.60, HTSUS, as an other optical instrument or appliance for inspecting semiconductor wafers or devices, or under subheading 9027.80.45, HTSUS, as an other electrical instrument or apparatus for physical or chemical analysis.

LAW AND ANALYSIS:

Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's). GRI 1 provides that classification is determined according to the terms of the headings and any relative section or chapter notes.

In HQ 087407, dated September 21, 1990, an ion mass spectrometer 4F was held to be classifiable under subheading 9027.80.40, HTSUS (the predecessor to subheading 9027.80.45, HTSUS). In that ruling, we gave a detailed description of the function and workings of an ion mass spectrometer. Based upon the literature and description provided by the protestant, it is our position that the IMS is similar to the ion mass spectrometer 4F in HQ 087407 and is classifiable under subheading 9027.80.45, HTSUS.

We also note that spectrometers are specifically mentioned within heading 9027, HTSUS, and heading 9031, HTSUS, only describes merchandise which is not specified or included elsewhere under chapter 90, HTSUS. Based upon the holding in HQ 087407, the IMS is classifiable under subheading 9027.80.45, HTSUS. Therefore, it is precluded from classification under subheading 9031.40.60, HTSUS.

HOLDING:

The Cameca IMS 6F ion microanalyzer is classifiable under subheading 9027.80.45, HTSUS, as an other electrical instrument or apparatus for physical or chemical analysis.

The protest should be DENIED in full. In accordance with Section 3A(11)(b) of Customs Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, this decision, together with the Customs Form 19, should be mailed by your office to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry in accordance with the decision must be accomplished prior to mailing of this decision. Sixty days from the date of the decision the Office of Regulations and Rulings will take steps to make the decision available to Customs personnel via the Customs Rulings Module in ACS and the public via the Diskette Subscription Service, Freedom of Information Act, and other public access channels.

Sincerely,

John Durant, Director
Tariff Classification

Previous Ruling Next Ruling

See also: