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NY N018587




November 6, 2007

CLA-2-90:OT:RR:NC:1:114

CATEGORY: CLASSIFICATION

TARIFF NOS.: 9013.90.9000; 8537.10.9070

Ms. Lisa C. DeVito
NNR Global Logistics USA Inc.
342 Allerton Avenue
South San Francisco, CA 94080

RE: The tariff classification of parts for Gigaphoton Lasers from Japan

Dear Ms. DeVito:

In your letter dated October 1, 2007 you requested a tariff classification ruling on behalf of your client, Ushio America Inc., Gigaphoton Division.

The merchandise under consideration consists of four subcomponents for Gigaphoton lasers. The Gigaphoton lasers are specifically designed for use in microlithography systems. The parts are identified as Controller A, Series 7A2-43-xxxxx (7A2-43-39100, -39200, -39300,and -39400); Printed Cards (Boards) for Controller A, Part Numbers (P/N) 7865201300 and 7A2-43-39010; Controller HV, P/N 7865-50-9001 and Controller PWR G42A4, P/N 7A2-22-35110.

According to your letter, there are four models of lasers for which you import parts. The four models of lasers vary in mainly two ways—their output power and their output wavelength. The lasers are part of a microlithography system comprised of three major machines—the laser, a coater and a scanner. The parts for which you are requesting a ruling will be used in the four models of Gigaphoton lasers. You indicate that the components are solely used in the laser portion of the microlithography system. The four models of Gigaphoton lasers are excimer lasers.

In your letter you suggest that the subcomponents for the Gigaphoton lasers are classified under subheading 8486.90.0000, Harmonized Tariff Schedule of the United States, which provides for Machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays; machines and apparatus specified in Note 9(C) to this chapter; parts and accessories: Parts and accessories. Explanatory Note (E) Parts and Accessories to Section XVI, heading 8486 reads, in pertinent part,

Subject to the general provisions regarding the classification of parts (see the General Explanatory Note to Section XVI), the heading includes parts and accessories for the machines and apparatus of this heading. (Emphasis in original)

General Explanatory Note (II) PARTS (Section Note 2) to Section XVI states that the classification of parts are subject to the exclusions mentioned in General Explanatory Note (I) to Section XVI. General Explanatory Note (I)(A)(f) states that Section XVI does not cover articles of Section XVIII. Lasers are articles of Section XVIII. Thus, the goods in question are excluded from Section XVI.

In addition, note 9 (D) to Chapter 84 reads “Subject to Note 1 to Section XVI and Note 1 to Chapter 84, machines and apparatus answering to the description in heading 8486 are to be classified in that heading and in no other heading of the tariff schedule.” Here, we are again directed to consider the exclusions to Section XVI. Note 1(m) to Section XVI states that Section XVI does not cover articles of chapter 90. Again, lasers are articles of chapter 90. In view of the above, your suggested classification of subheading 8486.90.0000, HTSUS, would not be applicable.

The Controller Series 7A2-43-xxxxx performs computations and routes signals based on sensors and other specific inputs from the laser’s other systems. Inside each controller is a set of circuit boards. The controllers are not used to directly control machinery. There is no output of power by these controllers.

In the Ushio-Gigaphoton product description, Mr. J. Andrews of Gigaphoton suggests classification of the Controller Series 7A2-43-xxxxx under heading 8537 of the Harmonized Tariff Schedule. Heading 8537 is not applicable because this part is not involved in the control or distribution of electricity.

The Printed Cards (Boards) for Controller A, P/Ns 7865201300 and 7A2-43-39010 are circuit boards that reside inside the Controller Series 7A2-43-xxxxx. These parts facilitate computations and communication between various subcomponents within the laser and between the controllers themselves. There is no output of power by these controllers.

In the Ushio-Gigaphoton product description, Mr. J. Andrews of Gigaphoton, you suggest classification of the Printed Cards (Boards) for Controller A, P/Ns 7865201300 and 7A2-43-390010 under headings 8537 or 8515 of the Harmonized Tariff Schedule. Heading 8537 is not applicable because this part is not involved in the control or distribution of electricity. Heading 8515 is not applicable because this part is not welding machinery or apparatus.

The Controller HV, P/N 7865-50-9001 is a “High Voltage Controller” that performs computations and distributes electrical and optical signals for timing between two power conditioning modules within the microlithography system. This device consists of a set of printed circuit board assemblies mounted within a metal cabinet with various multi-pin sockets for electrical connections and an optical fiber connection.

The Controller PWR G42A4, P/N 7A2-22-35110 is a power unit designed for controlling and altering electrical power. This unit produces a lower output voltage of Direct Current (DC) for controlling a large specialized steel mixer inside the microlithography system from an input voltage of 200 Volts (V) Alternating Current (AC). The Controller PWR G42A4 consists of several PCBs with active and passive components housed within a metal cabinet with two round multi-pin sockets and three terminal strips.

In the Ushio-Gigaphoton product description, Mr. J. Andrews suggests classification of the Controller PWR G42A4 under heading 8504, Harmonized Tariff Schedule of the United States (HTSUS). However, cabinets equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity are properly classified under heading 8537, HTSUS. Assemblies under heading 8537 may incorporate subsidiary apparatus such as transformers and voltage regulators.

The applicable subheading for the Controller A, Series 7A2-43-xxxxx (7A2-43-391000, -39200, -39300, and -39400) and for the Printed Cards (Boards) for Controller A, Part N/N 7865201300 and 7A2-43-39010 will be 9013.90.9000, HTSUS, which provides for Lasers, other than laser diodes, Parts and accessories, Other. The rate of duty will be 4.5 percent ad valorem.

The applicable subheading for the Controller HV, P/N 7865-50-9001 and the Controller PWR G42A4, P/N 7A2-22-35110 will be 8537.10.9070, HTSUS, which provides for Boards, panels, consolesand other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity: For a voltage not exceeding 1,000 V: Other: Other: Other. The rate of duty will be 2.7 percent ad valorem.

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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