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NY R04143




June 15, 2006

CLA-2-84:RR:NC:1:104 R04143

CATEGORY: CLASSIFICATION

TARIFF NO.: 8479.89.9897

Ms. Pat A. Dzierzanowski
John P. Coston and Company, Inc.
70 N.E. Loop 410, Suite 320
San Antonio, TX 78216

RE: The tariff classification of an atomic layer deposition system from Finland

Dear Ms. Dzierzanowski:

In your letter dated June 7, 2006 on behalf of the University of Texas at Dallas you requested a tariff classification ruling.

The Sunaletm R-150B 150MM Atomic Layer Deposition (“ALD”) System is designed for depositing binary and ternary compound thin films, nanolaminates and doped thin films on up to 6-inch substrates. The ALD System deposits films using pulses of gas producing one atomic layer at a time. It will be used for generic research as well as for working on semiconductors. The system can be used to deposit (1) films on 3-dimensional substrates, (2) wear-resistant coatings and (3) coatings against corrosion. In addition, the system can be used in nanolaminate production for applications such as optical filters or in the production of electroluminescent displays. The main components of the system include: a vacuum chamber, a reaction chamber, a substrate holder, a substrate handler and precursor source systems for high vapor pressure liquid precursors, for low vapor pressure liquid and solid precursors and for ammonia NH3 gas. It is noted that the source chemicals are not included.

According to your submission, with the exception of the vacuum pump, all the components required for the ALD System will be imported together in one shipment. The vacuum pump will be shipped separately. The language of General Rule of Interpretation (“GRI”) 2(a), Harmonized Tariff Schedule of the United States (HTSUS), states, in part, that “Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article.” The Sunaletm R-150B, in its imported condition, does have the essential character of the complete ALD System.

In your original submission dated May 3, 2006, you stated that you believed the Sunaletm R-150B 150MM ALD System is similar to the equipment ruled upon in NY K86503 dated June 14, 2004 and NY A89407 dated November 25, 1996. The merchandise described in these rulings, i.e., chemical vapor deposition apparatus, was classified in subheadings 8479.89.8476 (tariff number in effect in 2004) and 8479.89.8576 (tariff number in effect in 1996), HTSUS, which provided 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. However, in both cases, it was established that the units were designed for use principally with semiconductor devices and electronic integrated circuits. In the case at hand, you have specifically indicated that the unit is “not restricted in one specific application”. Indeed, in responding to this office’s question as to whether or not the system has been adapted in a way that it can only be used on semiconductor substrates/wafers, your reply was “No. It will not be designated only to semiconductors. It will be used for generic research purpose as well as semiconductors.” Thus, the system cannot be classified in 8479.89.8476, HTSUS, as apparatus designed for use principally/solely with semiconductor devices and electronic integrated circuits.

In accordance with GRI 2(a), the applicable subheading for the Sunaletm R-150B 150MM Atomic Layer Deposition System, imported in one shipment, will be 8479.89.9897, HTSUS, which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere (in chapter 84): other machines and mechanical appliances: other: other: other: other. The rate of duty will be 2.5 percent ad valorem.

You also state that the system will be used for educational purposes. Because the Sunaletm R-150B 150MM ALD System is otherwise classifiable in subheading 8479.89.9897, HTSUS, noting U.S. Note 6(a)(xiii) to Subchapter X of Chapter 98 of the HTSUS, it may be eligible for a free rate of duty under the provisions for instruments and apparatus in subheading 9810.00.60, HTSUS, if (1) no instrument or apparatus of equivalent scientific value for the purposes for which the instrument or apparatus is intended to be used is being manufactured in the United States and (2) the item is entered for the use of any nonprofit institution, whether public or private, established for educational or scientific purposes. The final determination of eligibility is made by the Department of Commerce, not the Customs Service. Because the eligibility requirements for this free provision are difficult and complex, you are advised to consult U.S. Notes 1 and 6 to Subchapter X of the HTS which describe, in detail, those requirements. The application is to be filed with OFFICE OF REGULATIONS AND RULINGS, 1300 Pennsylvania Avenue, N.W, MINT ANNEX, WASHINGTON, D.C. 20229. For further information, you should telephone its Tariff Classification & Marking Branch at 202-572-8810.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Patricia O’Donnell at 646-733-3011.

Sincerely,

Robert B. Swierupski
Director,

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