WORLD TRADE  
ORGANIZATION  G/IT/W/11 
19 August 2004 
 (04-3475) 
Committee of Participants on the Expansion of Trade in 
Information Technology Products  
 
 
 
CLASSIFICATION DIVERGENCES 
 
List V of G/IT/W/6/Rev.2 - Items Referr ed to the Formal Committee to be Addressed  
 
Note by the Secretariat  
 
 
 
 
 
  
 
 At the Committee's formal meeting of 4 June 2004, the Secretariat wa s asked to prepare a 
document that would aid participants in their work  on classification divergences, especially in respect 
of the items on List V of document G/IT/W/6/Rev.2.  In particular, participants requested that a 
separate document be prepared wh ereby the specific questions po sed to the Committee would be 
compiled in one document.  This would aid in th e examination, as it was often difficult to cross-
reference the earlier reports of the Customs Expe rt Group (G/IT/14 series).  Thus, the following 
listing integrates the items in List V of documen t G/IT/W/6/Rev.2 and the corresponding issue or 
question posed by the Customs Expert Group when th ey suggested referral to the formal Committee.  
Thus, this document is based on the informati on contained in documents G/IT/W/6/Rev.2 and 
G/IT/14/Rev.1/Add.1.   The same numbering of the 15 items listed in List V of G/IT/W/6/Rev.2 is reproduced here 
for ease of reference. Classifications indicated in bold  were still outstanding issues noted by the 
Customs Expert Group, whereas those not bolded we re essentially agreeable by the Customs Expert 
Group at the technical level. 
 
_______________ 
 
 
 This document has been prepa red under the Secretariat's own 
responsibility and without prejudice to the positions of Members and to their rights and obligations under the WTO G/IT/W/11 
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1. 122- Apparatus for stripping or cleaning semiconductor wafers ( 845691 , 845699, 847989)
 
  The group referred this item to the formal Co mmittee for what was meant to be covered by 
the Ministerial Declaration text.  The issue concerned 'wet' versus 'dry' processes.   It was noted that 
the description of item # 142 specifically noted 'wet' processes, so some thought that implied this item 
was to include only 'dry' processes.   Also, ther e was concern that ‘etching’ was synonymous with 
‘stripping’, and thus were they two separate pro cesses or one in the same?  One of the outstanding 
questions was whether the description would cove r etching, and thus 845691 would need to be 
considered.  The interpretation of whether ‘wet  and dry’ processes or only ‘dry’ processes were 
covered by the description would determine the possibl e classifications, and this is what was asked of 
the Committee. 
  The group noted that 845699 and 847989 were appropriate, but remained undecided as to the inclusion of 845691 or not.  Discussions noted th at subheading 8456 covered stripping processes, and 
8479 covered cleaning processes.  It was noted that 842489 and 854330 did not seem to be 
appropriate classifications. 
 2. 129- Parts for machines for sawing monocrystal  semiconductor boules into slices, or wafers 
into chips (846691, 846610 , 846620 , 846630 ) 
 
  The US further explained their reasoni ng for classifications u nder 846610, 846620, and 
846630.  Discussions continued on the issue of 'par ts' versus 'accessories'.   The group reached a 
consensus that this item would be classified in 846691, but there wa s no consensus on 846610, 
846620, and 846630.  Furthermore, it is  recalled that this issue of 'parts' versus 'accessories' was sent 
to the WCO HSC for their opinion, and the repl y received indicated that there were no legal 
definitions in the HS nomenclature for 'parts' and 'accessories.  Thus, no definitive answer was 
received and the same issue remained before the custom s experts.  It is noted that the HS heading for 
8466 refers to "parts and accessories" with the first three 4-digit headings (846610, 846620, and 
846630) referring to tool holders and self-opening dieheads; work holders; and dividing heads and 
other special attachments for machine-tools.  The group remained divided on whether items could be 
classified in 846610, 846620, and 846630 because th e description of these HS classifications referred 
to specific items, in which some thought were acc essories to the machines and not parts of the 
machines.  The United States believed that 84661 0, 846620, and 846630 remained applicable, and 
they noted that this was rein forced by recent discussions in the WCO that addressed certain 
workholders.  Others did not support this view. 
   This outstanding issue (same for ID's 130, 13 3, 135, 153, and 157) s hould be referred to the 
formal Committee.  The question to be asked is wh ether there were items meeting the ITA description 
that would be classified in 846610, 846620, and 8466 30.  The question put forth to examine this was: 
 --Whether tool holders/work holders/dividing head s and other special attachments for machines for 
sawing monocrystal semiconductor boules into slices or wafers into chips s hould be covered under the 
ITA? 
 3. 130- Parts of dicing machines for scribing or scoring semiconductor wafers (846691, 846610 , 
846620 , 846630 ) 
 
 The same issue as number 2 above.  
  The respective host apparatus was in Attachment A, Section 2, and classified in 846490.  Thus, 846691 was the appropriate classifica tion here. See item #129 for discussion on 846610, 
846620 and 846630.   G/IT/W/11 
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 4. 133- Parts of lasercutters for cutting contac ting tracks in semiconductor production by laser 
beam (846693, 846610 , 846620 , 846630 ) 
  The same issue as number 2 above.  
 
 The group noted that 846693 was the appropriate classification.  See item #129 for discussion on 846610, 846620 and 846630.  5. 135- Parts of apparatus for stripping or  cleaning semiconductor wafers (846693, 847990, 
846620 , 846630 ) 
  The same issue as number 2 above.    The group noted that 846693 and 847990 were a ppropriate classifications.  See item #129 for 
discussion on 846620 and 846630. 
 6. 139- Automated machines for transport, hand ling and storage of semiconductor wafers, wafer 
cassettes, wafer boxes and other material  for semiconductor de vices (842839, 842890, 
847950, 847989)  
 
 Discussions focused on whether the machines covered by this description were a complete 
machine or involved separate processes in modular fo rm.  There were certain HS classifications that 
were included as they referred to one specific functi on of the definition, e.g. handling, whereas other 
classifications would cover a product that did multiple  functions.  The group was not sure if the ITA 
description as drafted was meant to cover machines that only performed one or more function listed, 
or whether it had to perform all functions. 
  This item should be referred to the formal  Committee.  The question was a matter or 
interpretation of the definition—whether it was on e machine that had to perform all the specific 
functions (transport, handling, and storage), or w as it appropriate if the machine only performed one 
or two functions.  This woul d determine the appropriate classification or classifications. 
 
7. 153- Parts of apparatus for wet etching, developing, stripping or cleaning semiconductor
 
wafers and flat panel displays (842490, 846691, 847990, 846620 , 846630 ) 
  The same issue as number 2 above.  
 
 The group agreed on three possible classificati ons (842490, 846691, 847990) for the items 
covered by this description. See item #129 for discussion on 846620 and 846630. 
 8. 154- Parts of automated machines for tran sport, handling and storage of semiconductor 
wafers, wafer cassettes, wafer boxes and othe r material for semiconductor devices (843139, 
847990) (depends on the outcome of # 139)  
  Reference is made to number 6 above.   See discussion under item #139; the outcome of  that discussion will determine the 'parts' 
classification. 
 9. 157- Parts of machines for bending, folding and straightening semiconductor leads (846694, 
846610 , 846620 , 846630 ) 
 
 The same issue as number 2 above.  G/IT/W/11 
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  Based on the classification of the host apparatu s, the appropriate classification is 846694. See 
item #129 for discussion on 846610, 846620 and 846630.  10. 166- Wafer probers (853690, 903082)
 
 
 Discussions continued on whether the products covered by this description were the wafer 
prober apparatus, or just the tip.  If the whole apparatus was meant to be covered by the ITA 
description, then the appropriate classification would be  903082.  Alternatively, if just the "tip" of the 
prober was covered, the classification would be 853690. 
 
 This item should be referred to the formal  Committee.  The question was a matter or 
interpretation of the definition—whether it was the en tire apparatus that was meant to be covered, or 
was it just the tip of the apparatus that was used to probe (usually in conj unction with other measuring 
device).  This would determine the appropriate classification. 
 
11. 169- Parts of apparatus for wet etching, developing, stripping or cleaning semiconductor 
wafers and flat panel displays (842490, 846691, 847990, 846620 , 846630 ) 
  The same issue as number 2 above.   
 The group believed that there were three po ssible classifications ( 842490, 846691,  847990) 
based on the classification of the host appara tus.  See item #129 for discussion on 846620 and 
846630.  12. 193- Flat panel display devices (including LCD, Electro Luminescence, Plasma, Vacuum-
Fluorescence and other technologies) for products falling within this agreement, and parts 
thereof. (847149, 847160, 847330, 853120, 853180, 853190, 854389, 854390, 854890, 
901380, 901390)  
 
  Discussions continued on the various ty pes of  display devices and their various 
classifications in the HS.  It was pointed out that monitors were covered separately in the ITA, and 
some thought this description was to cover the interm ediate products, i.e. those semi-finished goods.  
There was discussions on which HS numbers covered pa rticular items but the real question remained 
one of interpretation as to what was meant to be covered by the description. 
 
 This item should be referred to the formal  Committee.  The question was a matter or 
interpretation of the definition—whether it was to c over the complete monitors, flat panels, and/or 
only display units/devices.  If the description was mean t to cover finished products, or if it also was 
meant to cover items in the semi-finished/component  state was the question.  This would determine 
the appropriate classification.   13. 197- Paging alert devices, and parts thereof ( 852520 , 852790, 852910, 852990)
 
 
 Discussions continued on the subject of pagers, and consensus was reached on three 
classifications for pagers (one-w ay) (852790, 852910, 852990) .  However, discussions did not reach 
agreement on the issue of a product called two-way pagers.  The group could not come to agreement 
on whether two-way pagers (ones that could send and receive messages) were covered by the ITA 
description. 
 
 This item should be referred to the formal  Committee.  The question was a matter or 
interpretation of the definition—on whether the descr iption covering "paging alert devices" was meant  G/IT/W/11 
 Page 5 
 
 
to cover items that were called "two-way pagers".  Some argued that by definition, pagers involved 
one-way communication, and thus this product was not  covered.  Others noted that according to the 
information on the product concerned, it would be covered in the ITA.  The issue involved 
classification 852520, and whether this should be included to cover two-way pagers or not.  
Furthermore, it was noted that this HS classification was already covered in Attachment A, Section I 
of the ITA. 
 14. 199- Printed Circuit Assemblies for products falling within this agreement, including such 
assemblies for external connections such as card s that conform to the PCMCIA standard.  
Such printed circuit assemblies consist of one or  more printed circuits of heading 8534 with 
one or more active elements assembled thereon,  with or without passive elements "Active 
elements" means diodes, transistors, and si milar semiconductor devices, whether or not 
photosensitive, of heading 8541, and integrated  circuits and micro assemblies of heading 
8542. (841990, 842191, 842490, 843139, 846691, 846693, 846694, 847150, 847180, 847310, 
847321, 847329, 847330, 847340, 847350, 847790, 847990, 850490, 851440, 851490, 
851590, 851750, 851780, 851790, 851890, 852290, 852390, 852491, 852812, 852990, 
853190, 853890, 854389, 854390, 854890, 900990, 901090, 901190, 901290, 901390, 
901790, 902690, 902790, 903090, 903190)  
 
  Discussions continued and many took the opportuni ty to explain their approach to providing 
classifications to this complex description.  Some took the view that only PCAs not covered elsewhere would be covered, whereas others were  of the view that this description should be 
comprehensive and list all PCAs regardless of the c overage elsewhere in the ITA.  As part of the 
discussion, the group identified for the relevant HS  items where PCAs would be classified.  For some 
items, PCAs were not relevant, whereas for others, the respective parts classification was typically the classification to use. 
   However, in conclusion this  item should be referred to the formal Committee.  The question 
was a matter or interpretation of what was meant to be covered with this description.  Some were not 
sure if the more comprehensive approach, i.e. id entifying classifications of PCAs for all ITA products 
was necessary, or a more limited approach, i.e. id entifying only items that were not already covered 
by the ITA elsewhere.     
15. 201-
 Proprietary format storage devices includi ng media therefor for automatic data 
processing machines, with or without removable media and whether magnetic, optical or 
other technology, including Bernoulli Box, Syquest, or Zipdrive cartridge storage units 
(847170, 852311, 852312, 852313, 852320, 852390, 852431, 852439, 852440, 852491, 
852499)  
 
   Discussions continued on proprietary storag e devices and it was noted that this description 
could cover a wide range of products.  The group w as not sure about the coverage of the media, as 
covered if separate from the apparatus or not.  As for tape streamers, some pointed out that these 
would not be considered proprietary, and thus not covered.  Some noted that 852499 was beyond the 
scope of the agreement. 
    This item should be referred to the form al Committee.  The question was a matter or 
interpretation of the definition—on what was meant to be covered.  Was the associated media meant 
to be covered whether or not it was included in th e device.  If media was meant to be covered, the 
classifications of 8523 and 8524 would need to be  examined.  Alternatively, some thought these 
would not be applicable to the description. 
 
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