Double-Sided Wafer Lapper from Germany
> A double-sided wafer lapping machine that simultaneously processes both sides of semiconductor wafers to achieve parallelism within 1 micron, using cast iron plates and diamond slurry. This equipment is vital for preparing wafers with precise thickness and flatness for device fabrication. It falls under tariff item 8486.40.00 as a machine used solely or principally for the manufacture of semiconductor wafers, as per Note 11(C) to Chapter 84.
Duty Rate — Germany → Canada
Import Tips
• > Document the lapper's specific use in semiconductor wafer lapping, including the parallelism specifications, to support classification under 8486.40.00
• Inquire about the Machinery Program for potential duty relief on production equipment
• Ensure the CBSA has access to the machine's technical literature to verify its dedicated function