Used Okamoto ACC-322DX Lapping Machine from China

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 — China → United States

39.4%

Rate breakdown

9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
9903.88.0125%Except as provided in headings 9903.88.05, 9903.88.06, 9903.88.07, 9903.88.08, 9903.88.10, 9903.88.11, 9903.88.14, 9903.88.19, 9903.88.50, 9903.88.52, 9903.88.58, 9903.88.60, 9903.88.62, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(a) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(b) [to this subchapter]

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