Rebuilt Wafer Lapping Machine from Japan
Rebuilt lapping equipment for flatness correction on semiconductor wafers prior to polishing, per statistical note (a)(ii)(C). Classified as rebuilt pulp machinery under 8439.10.0090 for cellulosic material finishing.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• Document lapping plate resurfacing to support 'rebuilt' claim
• Calibrate and certify flatness gauges before shipment