Benchtop Wafer Lapping Machine from Japan
A compact machine designed for precision lapping of semiconductor wafers to achieve exact flatness tolerances prior to fabrication processes. It falls under HTS 8460.40.80.20 as a lapping machine for finishing metal or cermets (silicon wafers qualify as cermet-like materials in semiconductor context), valued under $3,025 each. Used in wafer preparation equipment per statistical notes.
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
Import Tips
• Verify machine value with invoice; must be under $3,025 per unit to qualify for this subheading
• Provide technical specs confirming use for lapping semiconductor wafers or metal surfaces to avoid misclassification
• Include end-use statement for semiconductor manufacturing to support Chapter 84 classification over Chapter 90 testing apparatus