Numerically Controlled Wafer Lapping Machine from Japan
CNC-controlled lapping equipment that uses abrasive slurries to achieve ultra-flat surfaces on semiconductor wafers for fabrication readiness. HTS 8460.90.40 applies due to its numerical control and lapping function on metal semiconductor materials.
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
• Document abrasive slurry usage and lapping specs to distinguish from polishing-only machines
• Comply with precision machinery calibration certificates for customs valuation