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Wafer Lapping Machine from China

Double-sided lapping equipment that abrades both surfaces of semiconductor wafers to achieve flatness tolerances critical for fabrication. Falls under HTS 8461.90.60 per statistical note (a)(ii)(C) for wafer preparation by material removal.

Duty Rate — China → United States

41.9%

Rate breakdown

9903.88.0125%Except as provided in headings 9903.88.05, 9903.88.06, 9903.88.07, 9903.88.08, 9903.88.10, 9903.88.11, 9903.88.14, 9903.88.19, 9903.88.50, 9903.88.52, 9903.88.58, 9903.88.60, 9903.88.62, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(a) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(b) [to this subchapter]
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China

Import Tips

Include flatness specification sheets (e.g

<1 micron) in entry docs

Bond equipment under temporary import if for testing/demos

Wafer Lapping Machine from China — Import Duty Rate | HTS 8461.90.60