Diamond Wafer Lapper from United States
A diamond wafer lapper uses diamond slurry to achieve flatness tolerances on semiconductor wafers before polishing. It processes hard, brittle mineral-like materials, which falls under tariff item 8464.90.00 for machine-tools for working stone, ceramics or similar mineral materials.
Duty Rate — United States → Canada
0%
Import Tips
• Confirm the lapper is not classified under heading 84.86 if it is solely for semiconductor wafer manufacture; the CBSA may require a ruling
• Keep documentation on the lapping process and materials to support the mineral-working classification
• Consider whether the machine qualifies for duty-free entry under a free trade agreement