Numerically Controlled Wafer Thickness Grinder from Mexico
This precision numerically controlled grinder maintains uniform wafer thickness across large diameters (300mm+) for semiconductor processing, using diamond wheels on metal surfaces. It is a machine-tool for finishing metal or cermets by grinding, falling under heading 84.60. The numerical control feature places it in tariff item 8460.24.00.
Duty Rate — Mexico → Canada
Import Tips
• Classify the grinder under 8460.24.00 as a numerically controlled grinding machine for metal or cermets, and include the model and control specifications in your customs documentation
• Be prepared to demonstrate that the machine is not a semiconductor manufacturing tool under heading 84.86, unless it is used solely for that purpose
• Consult the CBSA's tariff classification advice service for a binding ruling if uncertain