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NY R04667




September 7, 2006

CLA-2-90:RR:E:NC:MM:114 R04667

CATEGORY: CLASSIFICATION

TARIFF NO.: 9010.42.0000

Ms. Ines D. Coyle
ASML US Inc.
8555 S. River Parkway
Tempe, Arizona 85048

RE: The tariff classification of an unfinished EUV Step and Scan Lithography Prototype System from the Netherlands

Dear Ms. Coyle:

In your letter dated August 17, 2006, on behalf of The Research Foundation of SUNY MSC, you requested a tariff classification ruling on an unfinished EUV Step and Scan Lithography Prototype System from the Netherlands. Copies of slides and specifications were submitted with your request for a ruling.

The EUV Step and Scan Lithography Prototype System is a fully automated step and scan camera for exposing wafers used for manufacturing of integrated circuits. The system exposes the full surface of a wafer in a step and scan fashion. After each scan, it moves the wafer underneath the projection optics to the next exposure/scan position. This procedure is repeated to expose the entire wafer by making a matrix of exposures. One exposure/scan may contain the images of one or more integrated circuits.

You have stated in your letter that ASML Holdings B.V. located in the Netherlands sold a complete EUV Step and Scan Lithography Prototype System to The Research Foundation of SUNY in New York. Due to the optics and light source modules being unfinished at that time, ASML will ship the system in three phases. The first phase will be the mainbody of the EUV Step and Scan Lithography Prototype System. The second phase will be the optics and the third phase will be the light source.

You are requesting a classification ruling on the mainbody of the EUV Step and Scan Lithography Prototype System. The mainbody comprises the wafer handler, reticle handler, wafer stage and long stroke assembly (LoS), reticle stage and LoS, electrical/electrical cabinets, water cabinets, pneumatic control units and computer control units.

GRI 2(a) states 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." It is the opinion of this office that the mainbody has the essential character of the complete or finished EUV Step and Scan Lithography Prototype System. Therefore, the mainbody is considered to be an incomplete or unfinished EUV Step and Scan Lithography Prototype System.

The applicable subheading for the unfinished EUV Step and Scan Lithography Prototype System will be 9010.42.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for apparatus and equipment for photographic (including cinematographic) laboratories (including apparatus for the projection or drawing of circuit patterns on sensitized semiconductor materials), not specified or included elsewhere in this chapter: step and repeat aligners. The rate of duty will be free.

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 Barbara Kiefer at 646-733-3019.

Sincerely,

Robert B. Swierupski
Director,

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