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This section is Advance Tariff Ruling Information for ruling 600015768
- Start date
- 22 Jul 2026
- Expiry date
- 21 Jul 2029
- Commodity code
- 8486900000 (opens in new tab)
- Description
- Aluminium Targets for Semiconductor Manufacturing. The aluminium targets consist of a monoblock backing plate made of 0.5% copper on which an aluminium layer is applied. The aluminium targets are inserted into a sputtering system. During the production process, the aluminium is sputtered off and applied to the semiconductor wafers. The targets are specifically adapted to the machine of the respective manufacturer and have been qualified by the manufacturer for use. Packaging for this product includes a vacuumed double PE bag, protection foams and a reusable box.
- Keywords
-
- ALUMINIUM
- FOR SEMICONDUCTOR PRODUCTION
- OF ALUMINIUM
- WITH COPPER
- TARGETS
- SEMICONDUCTOR WAFERS
- OF COPPER
- 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)). General interpretative rules (GIR)s: 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 5 (B) - Has been used to identify the type of packaging - a vacuumed double PE bag, protection foams and a reusable box. GIR 6 - Has been used to classify the goods to subheading level 8486.90 - Parts and accessories. Also classified in accordance with: Section XVI Note 2 (B). Harmonised System Explanatory Notes (HSENs) to heading 8486.