Information for ruling 600011368
This section is Advance Tariff Ruling
- Start date
- 09 Oct 2024
- Expiry date
- 08 Oct 2027
- Commodity code
- 3705009000 (opens in new tab)
- Description
- Photomask. An item made from highly polished flat glass or synthetic quartz substrate which is coated with a thin metal film (e.g. chromium) and a photoresist or electron-beam resist. The resist is sensitised by UV or electron-beam radiation in patterns relating to integrated circuit design. The sensitised resist is developed, and the revealed film is etched after the remaining resist is removed. After this, a high contrast integrated circuit pattern of film and transparent substrate remains. This photomask is used for the production of semiconductor devices.
- Keywords
-
- PLATES
- COATED
- FOR SEMICONDUCTOR PRODUCTION
- POLISHED
- PLATED WITH CHROMIUM
- 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 3705 - photographic plates and film, exposed and developed, other than cinematographic film. 8 Digit Code: 37050090 - other than for offset reproduction Also classified in accordance with: HSENs to 3705.