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February 8, 1999

CLA-2-84:RR:NC:1:104 D87399

CATEGORY: CLASSIFICATION

TARIFF NO.: 8464.20.1000

Mr. Bill Brady
OIA
8520 NE Alderwood Rd
Suite A
Portland, OR 97220

RE: The tariff classification of wafer lappers from Japan

Dear Mr. Brady:

In your letter dated January 21, 1999 on behalf of Daitron Incorporated you requested a tariff classification ruling.

The Fujikoshi Wafer Lappers Models USP-15B, USP-20B, USP-22B, USP-24B, USP-26B and USP-30B are used in the semiconductor manufacturing process to lap (rough polish) wafers between the grinding and final polishing process. Model USP-15B is referred to as the “entry level” model. This model provides basic functions essential to the lapping process. As model numbers increase, additional features, higher speeds and increased capacities are added. The units perform double side lapping for the precision machining of 8" wafers. Model UPS-30B is designed for large-scale mass production.

The applicable subheading for the Fujikoshi Wafer Lappers Models USP-15B, USP-20B, USP-22B, USP-24B, USP-26B and USP-30B will be 8464.20.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for machine tools for working stone, ceramics, ... or like mineral materials ...: grinding or polishing machines: for processing of semiconductor wafers. 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 Robert Losche at 212-637-7038.

Sincerely,

Robert B. Swierupski
Director,

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