Semiconductor Wafer Polisher from Germany
A chemical mechanical polishing (CMP) tool that disperses polishing slurry to planarize semiconductor wafer surfaces for circuit fabrication. It is classified under this tariff item as an 'other' appliance for dispersing liquids, as it is not a machine-tool of Chapter 84 or a semiconductor machine of heading 84.86.
Duty Rate — Germany → Canada
0%
Import Tips
• If the polisher is a complete CMP machine with rotating platens, it may be classified under 84.86 as semiconductor manufacturing equipment — confirm with CBSA
• Provide evidence that the primary function is slurry dispersion, not polishing, to support 84.24 classification
• Check if the slurry contains hazardous materials requiring import documentation