Double-Sided Lapper for Silicon Wafer Processing

Industrial lapping machine that simultaneously polishes both sides of silicon wafers using diamond abrasives to achieve nanometer-level flatness. Falls under HTS 8460.40.80.80 as specialized lapping equipment for semiconductor metal finishing, per statistical notes on wafer preparation equipment. Critical for maintaining wafer parallelism in IC production.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China4.4%+35.0%39.4%
🇲🇽Mexico4.4%+10.0%14.4%
🇨🇦Canada4.4%+10.0%14.4%
🇩🇪Germany4.4%+10.0%14.4%
🇯🇵Japan4.4%+10.0%14.4%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

8460.39.00Same rate: 39.4%

If configured for optical lens or general precision component lapping

Lapping machines for non-metal or non-semiconductor surfaces classified under other finishing categories.

8479.89.65Lower: 20.3% vs 39.4%

If classified as semiconductor manufacturing machines when wafer-specific features dominate

Statistical notes direct certain wafer prep equipment to Chapter 84 semiconductor provisions.

9031.49Lower: 10% vs 39.4%

If equipped with integrated metrology for surface profiling

Machines combining finishing with precision measuring functions move to Chapter 90.

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Import Tips & Compliance

Document wafer thickness tolerance specifications (<1μm) to justify semiconductor classification over general metalworking

Ensure carrier plate materials and slurry compositions are listed for customs validation of lapping function

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