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Used Peter Wolters AC 380 Lapping-Polishing System from Germany

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 — Germany → United States

10%

Rate breakdown

9903.05.3910%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%

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