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NY C83458




February 4, 1998

CLA-2-84:RR:NC:1:104 C83458

CATEGORY: CLASSIFICATION

TARIFF NO.: 8464.20.1000; 8466.30.2000

Mr. Jack Kilmartin
Yamato Customs Brokers
377 Swift Avenue
South San Francisco, CA 94080

RE: The tariff classification of semiconductor wafer polishers and notch pad conditioners from Japan.

Dear Mr. Kilmartin:

In your letter dated January 9, 1998 on behalf of Speedfam Corporation you requested a tariff classification ruling.

The EP-200 Edge Polishing System is a machine that polishes both sides of the silicon wafer edge automatically. The machine has four "process units" or chambers in which a wafer is held in place by a chuck. A slurry of aluminum oxide and water flows onto the wafer as a turning abrasive drum polishes the beveled edge of the wafer. The system includes cassette to cassette automation. The machine also polishes a notch which is cut into the wafer for orientation. It is polished by a spinning wheel , the rim of which is lined with felt. The machine measure 1.695 x 1.655 x 1.800 meters and weighs approximately 3000 kilograms.

The NPC-1 Notch Pad Conditioner is a freestanding, automatic machine with its own control used in conjunction with the edge polishing machine. (Brochure indicates that one NPC-1 can supply felt lined polishing wheels for up to 20 polishers.) The NPC press fits a felt ring onto the rim of a circular metal wheel, approximately six inches in diameter. The felt ring must be replaced after the EP-200 polishes about one hundred wafers. To ensure continuous operation of the polishing machine, a supply of dressed pads must be available. Although the edge polisher incorporates its own notch pad conditioner, throughput is increased when it is used with the NPC-1. The unit measures .755 x .63 x .642 meters and weighs approximately 80 kilograms.

The applicable subheading for the EP-200 Edge Polishing System will be 8464.20.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for machine tools for working stone, ceramics, concrete, asbestos-cement or like mineral materials ... : grinding or polishing machines: for processing of semiconductor wafers. The rate of duty will be free.

The applicable subheading for the NPC-1 Notch Pad Conditioner will be 8466.30.2000, HTS, which provides for parts and accessories suitable for use solely or principally with the machines of headings 8456 to 8465 ...: other special attachments: for the machines described in additional U.S. note 3 to chapter 84: machines. The rate of duty will be 1.6 percent.

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 Robert Losche at 212-466-5670.

Sincerely,

Robert B. Swierupski
Director,

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