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Used Okamoto ACC-322DX Lapping Machine from Canada

A rebuilt horizontal lapping machine designed for finishing flat semiconductor wafers to precise tolerances using abrasive slurries. It falls under HTS 8460.40.8010 as a used or rebuilt lapping machine for metal or cermets, specifically applied in wafer preparation for semiconductor fabrication. The machine ensures wafer flatness critical for subsequent processing steps.

Duty Rate — Canada → United States

14.4%

Rate breakdown

9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada

Import Tips

Verify rebuild certification and maintenance logs to prove compliance with 'used or rebuilt' classification; original manufacturer specs required

Include detailed condition reports and prior usage history to avoid misclassification as new equipment under 8460.40.40

Ensure EPA and RoHS compliance for imported refurbished machinery; common pitfall is incomplete serial number tracing