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Used Peter Wolters AC 380 Lapping-Polishing System from China

A used double-sided lapping and polishing machine for simultaneous finishing of semiconductor wafer surfaces with colloidal abrasives. HTS 8460.40.8010 applies to this used lapping machine for achieving mirror finishes on metal or cermet substrates in electronics manufacturing. Critical for minimizing total thickness variation (TTV) in wafer production.

Duty Rate — China → United States

41.9%

Rate breakdown

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]
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China

Import Tips

Document operating hours and rebuild date; over 1,000 hours usage typically qualifies as 'used' per CBP guidelines

Include slurry compatibility specs; environmental docs needed for abrasive waste handling

Avoid pitfall of classifying with accessories as a set, which could shift to other headings