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Double-Sided Lapper for Silicon Wafer Processing from Japan

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.

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

• 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