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NY K86503




June 14, 2004
CLA-2-84:RR:NC:1:104 K86503

CATEGORY: CLASSIFICATION

TARIFF NO.: 8456.91.0000; 8478.89.8476; 8479.89.8490; 8514.10.0000

Mr. Mark Parker
Tokyo Electron America, Inc.
2400 Grove Blvd., P.O. Box 17200
Austin, Texas 78760

RE: The tariff classification of semiconductor manufacturing equipment from Japan

Dear Mr. Parker:

In your letter dated May 18, 2004 you requested a tariff classification ruling.

You wish to update the ruling you received in 1996, NY ruling A89407 of November 25, 1996, which was modified by HQ ruling 961332 of April 7, 1998 only in regard to the vertical diffusion furnaces of heading 8514. In addition to these furnaces, you are concerned with the classification of the Clean Track machines and the etchers, all manufactured by Tokyo Electron Limited (TEL). You indicate that while the models have changed in the years since the original ruling, the basic function and purpose of these machines has not changed. There have been some enhancements to the wafer handling process and models capable of handling the new 300mm wafer sizes have been introduced.

You believe that the original classifications assigned by these rulings will remain the same. The Clean Track machines will remain under 8479.89.8490, the etchers under 8456.91.0000, the vertical diffusion furnaces without LPCVD under 8514.10.0000 and the vertical diffusion furnaces with LPCVD under 8479.89.8476.

The Clean Track Mark 7 and Mark 8 models have been replaced by the Lithius, Act 8 and Act 12 coater/developer machines. The Lithius handles 300mm wafers, the Act 8 can process 150mm and 200mm and the Act 12 handles 200mm and 300mm wafers. These machines basically consist of a spinner unit in which a photosensitive resist material is coated onto the surface of the wafer, ovens or hot plates where a "soft" bake of the photoresist is performed, a spray developer unit for developing the resist after exposure, and additional ovens for "hard" baking the photoresist. In between the coating and developing processes, circuit pattern exposure is performed by means of separate exposure equipment which is not shipped with the Clean Track machines. All Clean Track machines also incorporate a vacuum-less, low contact wafer handler for transporting the wafers through the various process modules. The entire coater/developer system resides in an enclosed housing which controls airflow within the system to ensure wafer cleanliness.

TEL's new model etchers include the Telius and Unity II which handle 300mm wafers and the Unity M and Unity III which are used for 150mm-200mm wafers. These machines create electrically active features on a semiconductor wafer through the chemical and physical removal of substrate material by the application of magnetically confined plasma or enhanced plasma (dry etch). The plasma is used to etch features into the dielectric film such as transistor junctions, gates, capacitors, etc. The machine features simultaneous wafer handling, multiple processing chambers, and can be configured for multiple simultaneous wafer processing.

You indicate that TEL's vertical furnaces are used for diffusion, oxidation, annealing, or low pressure chemical vapor deposition (LPCVD) on silicon wafers. All machine configurations use high temperatures (300 - 1300 degrees centigrade) and process gases to effect a change to the silicon wafer, either modification of the atomic structure, growing a layer of silicon dioxide, or deposition of a new layer. The LPCVD furnace primarily differs from the others only by the addition of a vacuum system. Neither system makes use of plasma. These furnaces are able to handle all wafer sizes. Of the new models, the Telformula and the Alpha 303I are capable of attaching the optional vacuum system for LPCVD. The Alpha 8SE does not have this capability. All of these furnaces are resistance heated.

The applicable subheading for the Clean Track Lithius, Act 8 and Act 12 coater/developer machines will be 8479.89.8490, Harmonized Tariff Schedule of the United States (HTS), which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter: other machines and mechanical appliances: 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.

The applicable subheading for the Telius, Unity II, Unity M and Unity III Etchers will be 8456.91.0000, HTS, which provides for machine tools for working any material by removal of material by laser ... or plasma arc processes: other: for dry etching patterns on semiconductor materials. The rate of duty will be free.

The applicable subheading for the Alpha 303I and Telformula vertical diffusion furnace models, imported without the vacuum system, and Alpha 8SE (which is not designed to accept a vacuum system) will be 8514.10.0000, HTS, which provides for industrial or laboratory electric furnaces and ovens; ...: resistance heated furnaces and ovens. The rate of duty will be free.

The Alpha 303I and the Telformula vertical diffusion furnaces (with the vacuum system for LPCVD) are classified under HTS subheading 8479.89.8476 which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter: other machines and mechanical appliances: other: machines for processing of semiconductor materials; machines for production and assembly of diodes, transistors and similar semiconductor devices and electronic integrated circuits: chemical vapor deposition (CVD) apparatus including low pressure and plasma enhanced systems. 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 646-733-3011.

Sincerely,

Robert B. Swierupski
Director,

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