Wafer Lapping Machine
A machine that projects abrasive slurry onto rotating lapping plates to achieve ultra-flat semiconductor wafer surfaces for fabrication. It is classified under this tariff item as an 'other' appliance for dispersing liquids or powders, as it is not a machine-tool of heading 84.64 or a semiconductor machine of 84.86.
Import Duty Rates by Country of Origin
| Origin Country | MFN Tariff | Surtaxes | Total Effective Rate |
|---|---|---|---|
| 🇨🇳China | Free | — | Free |
| 🇲🇽Mexico | Free | — | Free |
| 🇺🇸United States | Free | — | Free |
| 🇩🇪Germany | Free | — | Free |
| 🇯🇵Japan | Free | — | Free |
Alternative Classifications
This product could be classified differently depending on its characteristics or intended use.
If the lapping machine is solely for semiconductor wafer processing
Semiconductor manufacturing machines are classified in 84.86 per Note 11.
If the machine laps materials other than semiconductors
Lapping machines for other materials fall under heading 84.64.
Not sure which classification is right?
The Tariff Assistant works through the GRI rules on your specific product to reach the right tariff item — and can price the duty on it in the same conversation.
Import Tips & Compliance
• If the lapping machine performs the lapping function itself (not just slurry dispensing), it may be classified under 84.86 or 84.64 — confirm with CBSA
• Provide details of the slurry projection system to support 84.24 classification
• Check if the abrasive slurry requires import permits under Canadian regulations
Related Products under Tariff item 8424.89.00
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