8460.40.80.10/Used Okamoto ACC-322DX Lapping Machine/Japan

Used Okamoto ACC-322DX Lapping Machine from Japan

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 — Japan → United States

12.5%

Rate breakdown

9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter

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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