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%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
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