Semiconductor Wafer Lapper from Japan
Lapping machine that uses loose abrasives to flatten semiconductor wafers to nanometer tolerances post-slicing. HTS 8431.39.0080 covers it as other wafer preparation parts for 8428 machinery per chapter notes. Prepares wafer surface for final polishing and fabrication.
Duty Rate — Japan → United States
15%
Rate breakdown
9903.82.1015%Except as provided for in headings 9903.82.12, 9903.82.17 and 9903.85.68, derivative aluminum and steel articles with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 15 percent, as provided for in subdivision (f) of U.S. note 16 to this subchapter
9903.05.900%Articles already subject to Section 232 (steel/aluminum/copper + derivatives, autos + parts, wood, medium/heavy vehicles + parts, semiconductors, patented pharma) — U.S. note 52(f)
Import Tips
• Document flatness specs (<1 micron) and slurry compatibility for classification
• Pitfall: general lapping machines under 8460.40
• Comply with REACH for abrasive chemicals