Information for ruling 600012283
This section is Advance Tariff Ruling
- Start date
- 24 Jan 2025
- Expiry date
- 23 Jan 2028
- Commodity code
- 8486900000 (opens in new tab)
- Description
- A pellicle, which is a product is used in the semiconductor industry to protect the surface of the Photomask from loose particulate. The pellicle consists of an anodised aluminium frame with a submicron cellulose or fluoropolymer membrane. It is attached to the Photomask with pre-additive adhesive using a pressurised pellicle mounting tool. The pellicles are packaged in bespoke two-part moulded cases from soft or hard plastic.
- Keywords
-
- SEMICONDUCTOR DEVICES
- OF ALUMINIUM
- AS MEMBRANE
- PART OF
- FOR PROTECTION
- FRAMES
- Justification
- Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)). interpretative rules (GIRs): GIR 1 has been used to classify this product by the terms of heading 8486 - Machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays; machines and apparatus specified in note 11(C) to this chapter; parts and accessories GIR 5a has been used to identify the type of packaging GIR 6 has been used to classify the goods to subheading level 848690 - Parts and accessories Also classified in accordance with: Section XVI general note 2(b) Chapter note to chapter 84 note 9 Harmonised System Explanatory Notes (HSENs) to heading 8486 Note (e)