RESTRICTED  
  
G/IT/W/40/Add.21  
 
27 June 2018  
(18-4081) Page: 1/3 
Committee of Participants on the Expansion of Trade in 
Information Technology Products  Original: English  
 
DIVERGENCES OF CLASS IFICATION: POSSIBLE HS2007 CLASSIFICATIO N 
FOR THE REMAINING 37 "ATTACHMENT  B" ITEMS  
SUBMISSION BY NEW ZEALAND  
Addendum  
The following communication, dated 25 June 2018, is being circulated at the request of the 
delegation of  New Zealand .1 
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No. ITA 
Item 
No. Comments from New Zealand  
1 122 HS1996 subheading 8456.91 reads "Dry etching patterns on semiconductor 
materials". New Zealand is not sure that this description covers "Apparatus for 
stripping or cleaning semiconductor wafers". However, New Zealand agrees with 
HS2007 subheading 8486.20 and accepts that, as wafers fall to subheading 
8486.10, this should also be included.  
  HS2007 subheading 8486.30 reads "Machines and apparatus for the manufacture 
of flat panel displays", and HS2007 subheading 8486.40 "Machines and apparatus 
specified in Note 9(C) to this Chapter". Legal Note 9(C) covers machines etc., for 
the (ii) assembling semiconductor devices or electronic integrated circuits, and 
(iii) lifting, handli ng, loading or unloading of boules, wafers, semiconductor devices, 
electronic integrated circuits and flat panel displays. New Zealand does not think 
that the expression "Apparatus for stripping or cleaning semiconductor wafers" fits 
with descriptions for subheadings 8486.30 or 8486.40.  
2 137 HS1996 subheading 8477.10 covers "Injection Moulding machines". This 
description does not appear to cover goods described as "Encapsulation for 
assembly of semiconductors".  
  HS2007 subheading 8486.40 "Machines and apparatus specified in Note 9(C) to 
this Chapter". Legal Note 9(C) covers machines etc., for the (ii) assembling 
semiconductor devices or electronic integrated circuits, and (iii) lifting, handling, 
loading or unloading of boules, wafers, semiconductor dev ices, electronic integrated 
circuits and flat panel displays. HS2007 subheading 8486.40 appears to cover the 
goods in question by virtue of Note 9(C)(ii).  
  Arguably HS2007 subheadings 8486.20 " … Manufacture of semiconductor devices 
etc.", and 8486.40 would be applicable.  
3 142 New Zealand would agree with HS2007 subheading 8486.10 being added to list of 
"Possible classifications", as it would cover the "wafers".  
4 146 New Zealand agrees with the inclusion of HS2007 subheading 8486.20 as it 
includes "manufacture of semiconductors", which would include "bending, folding 
and straightening semiconductor leads".  
                                                
1 In view of the Decision for the HS  2007 classification of 15  additional "Attachment  B" product s, 
circulated as document  G/IT/29 of 17  May 2016, New Zealand's  submission  concern s possible HS  2007 
classification for the remaining 22  "Attachment  B" items as described in document  G/IT/W/40 /Suppl.2 . G/IT/W/40/Add.21  
 
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  No. ITA 
Item 
No. Comments from New Zealand  
  However, due to the terms of Legal Note 9(C) to Chapter 84, HS2007 subheading 
8486.40 should also be included.  
5 166 Wafer probers are test instruments. Consequently, New Zealand agrees with the 
inclusion of HS2007 subheading 9030.82.  
  However, Legal Note 1(m) to Section XVI excludes goods of Chapter 90 being 
classified in Section XVI. Consequently New Zealand would not agree with the 
inclusion of HS2007 subheading 8536.90.  
  Legal Note 9(D) to Chapter 84 might allow in HS2007 subheading 8486.40 and 
subheading 8486.90, providing classification in Chapter 90 is ruled out.  
6 168 New Zealand would include HS2007 subheading 8486.10 as it relates to "wafers ". 
However, New Zealand would not support HS2007 subheading 8486.20 as that 
covers semiconductor devices, whereas the description is semiconductor wafers 
which appears to be HS2007  subheading 8486.10. New Zealand would include 
HS2007 subheading 8486.30,  as this subheading relates to " flat panel displays " and 
this would be consistent with the  approach taken for the "wafers" . 
7 175 Description indicates that the microscope is the essential part and the handling unit 
facilitates the use of the microscope – hence Legal Note 3 to Section XVI and Legal 
Note 3 to Chapter 90 refer – the essential character of the unit would be the 
microsco pe. Thus 9011.10 would appear to be the correct c lassification.  
  Legal Note 9(D) to Chapter 84 appears to override the provisions of these legal 
notes. However, it is subject to Legal Note 1(m) to Section XVI which would 
exclude HS2007 subheading 8486.40.  
8 176 Description indicates that the microscope is the essential part and the handling unit 
facilitates the use of the microscope – hence Legal Note 3 to Section XVI and Legal 
Note 3 to Chapter 90 refer – the essential character of the unit would be the 
microscope. Thus 9011.20 would appear t o be the correct classification.  
  Legal Note 9(D) to Chapter 84 appears to override the provisions of these legal 
notes. However, it is subject to Legal Note 1(m) to Section XVI which would 
exclude HS2007 subheading 8486.40.  
9 177 As the parent machines  fall to HS2007 subheading 8486.40, the parts and 
accessories will fall to HS2007 subheading 8486. 90 – Legal Note 9(D) to 
Chapter  84 refers. However, this Legal Note is subjec t to Legal Note 1(m) to 
Section  XVI which excludes goods of Chapter 90. Consequen tly, New Zealand 
would favour HS2007 subheading 9011.90.  
10 178 As the parent machines fall to HS2007 subheading 8486.40, the parts and 
accessories will fall to HS2007 subheading 8486. 90 – Legal Note 9(D) to 
Chapter  84 refers. However, this Legal Note is subject to Legal Note 1(m) to 
Section XVI which excludes goods of Chapter 90. Consequently, New Zealand 
would favour HS2007 subheading 9011.90.  
11 179 The electron beam microscope would be the unit that provides the principal 
function, Legal Notes 3 to Se ction XVI and 3 to Chapter 90 apply. Note 9(D) to 
Chapter 84 is subject to the provisions of Note 1(m) to Section XVI.  Thus 
classification is within HS2007 subheading 9012.10.  
12 180 As the parent machine/apparatus is considered to be classified in 
HS2007  subheading 9012.10, the parts and accessories will fall to 
HS2007  subheading 9012.90.  
13 192 HS2007 subheadings 8518.40 and 8518.90 relate to audio frequency amplifiers not 
line-telephony. Thus New Zealand does not think these should be included.  
14 193 HS2007 8528.69 covers projectors, these may not fit the description of flat panel 
display devices. New Zealand disagrees with Norway that HS2007 subheading 
8471.49 be excluded as this subheading includes laptops which would have such a 
screen.  
15 194 New Zealand agrees that HS2007 subheading 8471.80 would likely be relevant, 
providing the unit is part of an automatic data processing machine – Legal 
Note 5(C) to Chapter 84 refers.  
16 197 If the unit covered requires an aerial then N ew Zealand suggests that 
HS2007  subheading 8529.10 should be included.  G/IT/W/40/Add.21  
 
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  No. ITA 
Item 
No. Comments from New Zealand  
17 198 Plotters are a type of printer. Therefore, New Zealand agrees with Hong Kong China 
that the HS2007 subheadings 8443.31 and 8443.32 should be included.  
18 199 Printed circuit assemblies are parts, usually dedicated for a particular machine. 
Therefore, they should be classified as parts of the parent machine. New Zealand 
would agree with Japan that as vacuum cleaners are not part of the ITA then 
8508.70 should no t appear in the listing.  
19 200 New Zealand has no issues with HS2007 subheadings 8528.61 and 8528.69.  
  China mentions HS2007 subheading 8528.41 which covers cathode ray tube 
monitors. New Zealand' s opinion is that this subheading does not appear to cover 
flat screen technology. New Zealand agrees with HS2007 subheading 8528.51 
being included.  
  India mentions HS2007 subheading 8471.60. However, these are likely excluded 
from heading 84.71 by application of Legal Note 5(D)(v) to Chapter 84.  
20 201 New Zealand has no issues wit h the proposed classification.  
21 202 Classification depends on what is in the kit. New Zealand would agree with 
HS2007  subheadings 8471.80 or 8473.30. However, kits with speakers and 
microphones migh t fall to HS2007 heading 85.18 . Therefore, New Zealand agrees 
that this classification should be included.  
22 203 New Zealand agrees with HS2007 subheading 8528.71, top boxes are essentially 
for television reception.  
 
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