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March 15, 1999

CLA-2-84:RR:NC:MM:106 D88525

CATEGORY: CLASSIFICATION

TARIFF NO.: 8424.89.7090

Mr. Bill Brady
Oregon International Airfreight
8520 NE Alderwood Road
Suite A
Portland, OR 97220

RE: The tariff classification of a back side damager for semiconductor wafers from Japan

Dear Mr. Brady:

In your letter dated January 21, 1999, together with additional information submitted by fax, you requested a tariff classification ruling.

The Fujikikai Back Side Damager is a machine used to micro-crack the back of a semiconductor wafer by means of blasting it with a slurry. Backside damage causes the growth of dislocations that radiate up into the wafer. These dislocations can act as a trap of mobile ionic contamination introduced into the wafer during the fabrication process and prevent them from traveling into the wafer surface. The trapping phenomenon is called gettering. Because of this process, the non-damaged side of the wafer will have better crystallization for future IC chip procedures.

You suggest that the Back Side Damager is classified in subheading 8424.89.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for spraying appliances for etching, stripping or cleaning semiconductor wafer. It is clear from the description given in the preceding paragraph that the Back Side Damager is not described within the terms of the subheading you suggest.

The applicable subheading for the Back Side Damager will be 8424.89.7090, (HTS), which provides for other mechanical appliances for projecting, dispersing or spraying liquids or powders. The rate of duty will be 1.8 percent ad valorem.

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 Patrick J. Wholey at 212-637-7036.

Sincerely,

Robert B. Swierupski
Director,

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See also:

• Tariff No.: 8424.89.30 - Spraying appliances for etching, stripping or cleaning semiconductor wafers
• Tariff No.: 8424.89.70 - Mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powder, nesoi