RESTRICTED  
  
G/IT/W/40  
 
17 December 2014  
(14-7310)  Page: 1/9  
Committee of Participants on the Expansion of Trade in 
Information Technology Products    
 
DIVERGENCES OF CLASSIFICATION: 
POSSIBLE HS2007 CLASSIFICATION FOR THE 
REMAINING 37 "ATTACHMENT B" ITEMS 
NOTE BY THE SECRETARIAT1 
1  INTRODUCTION 
1.1 At its meeting of 31 October 2014, the Committ ee of Participants on the Expansion of Trade 
in Information Technology Products (the Committee) adopted a proposal tabled by Switzerland on 11 April 2014 (JOB/IT/12) concerning the possible HS2007 classification of the 37 "Attachment B" 
items which were not covered by the Decision of  20 July 2013 (G/IT/27). In line with the Swiss 
proposal, the Secretariat was instructed to prepare a background document, which should also include information on the relevant amendments to the Harmonized System nomenclature (HS). 
 
2  METHODOLOGY 
2.1 With a view to describing the possible cla ssification in HS2007 of these 37 "Attachment B" 
items, the Secretariat has based this report on a technical background note which had been 
prepared for the Committee in 2007
2, as well as the review of draft ITA schedules which have been 
submitted in HS2007.  
2.2 The annex to this document provides the following information for each of 
the 37 "Attachment B" items:  
Column 1: ITA item number according to the standard practice followed by the Committee in 
this area. 
 
Column 2: Indicates the latest divergence lis t number, according to the discussions by the 
Committee up to December 2004 (see G/IT/W/6/Rev.3). 
 
Column 3: Indicates the attachment and section where the item is found in the 
ITA Ministerial Declaration (WT/MIN(96)/16).  The symbol "A-2" indicates that the item is 
listed with the comment "For Attachment B" in Attachment A, Section 2, while "B", that it 
appears "in" Attachment B itself. 
 
Column 4: Describes the narrative product description of the Attachment B product. 
 
Column 5: Provides the HS96 code that appears in the ITA Ministerial Declaration, if any. 
 
Column 6: Lists the status of the discussions of the Committee in terms of classification in 
HS96 as of December 2004, as reported in document G/IT/W/6/Rev.3. It should be noted 
that only one of these HS96 codes was affected by the introduction of HS2002. 
 
                                               
1 This document has been prepared under the Secret ariat's own responsibility and is without prejudice 
to the positions of Members or to thei r rights and obligations under the WTO. 
2 WTO Secretariat background note, "HS2007 amendments in relation to ITA products and a model list 
in HS2007", JOB(07)/96 of 25 June 2007. G/IT/W/40 
 
- 2 - 
 
  Column 7: Lists the HS2002 subheadings that correspond to the HS96 codes listed in 
column 6. This information is based on Table 3 of JOB(07)/96. The large majority of these 
subheadings were affected by the introduction of HS2007. The column also provides information on whether or not the WCO correlation was one of consensus.
3 
 
Column 8: Lists the HS2007 subheadings that correspond to the HS2002 codes listed in 
column 7. This information is based on Tables  8 and 9 of JOB(07)/96. It should be noted 
that some possible correlations had been excluded by the Secretariat in its previous work 
because they did not appear to be relevant for the item in question. 
 
Column 9: Provides additional information that may be of interest, including additional 
subheadings which had been listed by Participants having submitted an ITA schedule in HS2007. 
 
2.3 As a final comment, it should be noted that  approximately 24 of the 37 Attachment B items 
appear to be classifiable under HS2007 heading 84.86 ("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 9 (C) to this Chapter; parts and accessories."). 
3  NEXT STEPS 3.1 As agreed by the Committee, Participants are expected to submit a communication to the 
Secretariat no later than 30 June 2015, indicating: 
 
(a) the items that, in the participant's opinion, should be classified differently from the 
HS2007 codes listed in column 8 of the Annex to this document; and 
 
(b) the relevant HS2007 subheading(s) that, in the participant's opinion, are relevant for 
the classification of the item in question. 
 3.2 The Secretariat will compile communications received in a separate document. On that basis, participants would then be expected to assess the next steps that could be taken to reduce 
any remaining divergence in classification. 
 
                                               
3 For more information on this issue, see document G/MA/W/76.  
  G/IT/W/40  
 
- 3 - ANNEX 
POSSIBLE HS2007 CLASSIFICATION OF 37 "ATTACHMENT B" ITEMS 
 ITA 
Item 
No. Div. 
List ITA 
Attach. Description ITA code 
(HS96) Possible classification Secretariat's comment 
No. Committee4 
(HS96) HS20025 HS20076 
0 1 2 3 4 5 6 7 8 9 
1 122 V A-2 Apparatus for stripping or cleaning 
semiconductor wafers 845691ex 845691ex 
845699ex 
847989ex 845691ex (b) 
845699ex (c) 
847989ex (c) 848620ex For HS2002 subheading 
845699, the Secretariat 
deviated from WCO's 
correlation table, where the code appears correlated with HS 2007 subheadings 8486.10, 8486.30 and 8486.40. 
2 129 V A-2 Parts for machines for sawing monocrystal 
semiconductor boules into slices, or wafers into chips 846691ex 846610ex 
846620ex 846630ex 846691ex 846610ex (c) 
846620ex (c) 846630ex (c) 846691ex (b) 848690ex  
3 130 V A-2 Parts of dicing machines for scribing or 
scoring semiconductor wafers 846691ex 846610ex 
846620ex 846630ex 846691ex 846610ex (c) 
846620ex (c) 846630ex (c) 846691ex (b) 848690ex  
4 133 V A-2 Parts of lasercut ters for cutting contacting 
tracks in semiconductor production by laser beam 846693ex 846610ex 
846620ex 846630ex 846693ex 846610ex (c) 
846620ex (c) 846630ex (c) 846693ex (b) 848690ex  
5 135 V A-2 Parts of apparatus for stripping or cleaning 
semiconductor wafers 846693ex 846620ex 
846630ex 846693ex 847990ex 846620ex (c) 
846630ex (c) 846693ex (b) 847990ex (b) 848690ex  
6 137 V A-2 Encapsulation equipment for assembly of 
semiconductors 847710ex 847710ex 
847740ex 847759ex 847989ex 847710ex (c) 
847740ex (b) 847759ex (c) 847989ex (c) 848640ex Linked to item 144. 
 
HS2007 subheading 
848620 might also be relevant. 
7 138 V A-2 Parts of encapsulation equipment 847790ex 847790ex 
847990ex 847790ex (b) 
847990ex (b) 848690ex Linked to item 155. 
                                               
4 G/IT/W/6/Rev.3 of 20 December 2004. 
5 Information based on Table 3 of JOB(07)/96. 
6 A number of possible correlations were exclud ed because they were not considered to be  relevant. Informatio n based on Tables 8  and 9 of JOB(07)/96.  
  G/IT/W/40  
 
- 4 -  ITA 
Item 
No. Div. 
List ITA 
Attach. Description ITA code 
(HS96) Possible classification Secretariat's comment 
No. Committee4 
(HS96) HS20025 HS20076 
0 1 2 3 4 5 6 7 8 9 
8 139 V A-2 Automated machines for transport, handling 
and storage of semiconductor wafers, wafer cassettes, wafer boxes and other material for semiconductor devices 847950ex 842839ex 
842890ex 847950ex 847989ex 842839ex (c) 
842890ex (b) 847950ex (c) 847989ex (c) 848640ex For HS2002 subheading 
847950, the Secretariat deviated from WCO's correlation table, where it appears correlated with HS 2007 subheading 8486.30. 
9 142 I(B) A-2 Apparatus for wet etching, developing, 
stripping or cleaning semiconductor wafers 
and flat panel displays 847989ex 842489ex 
846490ex 
847989ex 842489ex (c) 
846490ex (c) 
847989ex (c) 848620ex 
868630ex Linked to item 168. 
HS2007 subheading 
848610 might also be relevant. 
10 143 I(B) A-2 Die attach apparatus, tape automated 
bonders, and wire bonders for assembly of semiconductors 847989ex 847989ex 
851580ex 847989ex (c) 
851580ex (c)  848640ex  
11 144 V A-2 Encapsulation equipment for assembly of 
semiconductors 847989ex 847710ex 
847740ex 
847759ex 847989ex 847710ex (c) 
847740ex (b) 
847759ex (c) 847989ex (c) 848640ex Linked to item 137. 
12 146 I(B) A-2 Machines for bending, folding and 
straightening semiconductor leads 847989ex 846221ex 
846229ex 846221ex (b) 
846229ex (b)  848620ex  
13 150 I(B) A-2 Parts for die attach apparatus, tape 
automated bonders, and wire bonders for assembly of semiconductors 847990ex 847990ex 
851590ex 847990ex (b) 
851590ex (b) 848690ex  
14 153 V A-2 Parts of apparatus for wet etching, 
developing, stripping or cleaning semiconductor wafers an d flat panel displays 847990ex 842490ex 
846620ex 846630ex 846691ex 847990ex 842490ex (b) 
846620ex (c) 846630ex (c) 846691ex (b) 847990ex (b) 848690ex Linked to item 169. 
15 154 V A-2 Parts of automated machines for transport, 
handling and storage of semiconductor 
wafers, wafer cassettes, wafer boxes and 
other material for semiconductor devices 847990ex 843139ex 
847990ex 843139ex (b) 
847990ex (b) 848690ex  
16 155 V A-2 Parts of encapsulation equipment for 
assembly of semiconductors 847990ex 847790ex 
847990ex 847790ex (b) 
847990ex (b) 848690ex Linked to item 138. 
17 157 V A-2 Parts of machines for bending, folding and 
straightening semiconductor leads 847990ex 846610ex 
846620ex 846630ex 846694ex 846610ex (c) 
846620ex (c) 846630ex (c) 846694ex (b) 848690ex  
18 166 V A-2 Wafer probers 853690ex 853690ex 
903082ex 853690ex 
903082ex 853690ex 
903082ex   
  G/IT/W/40  
 
- 5 -  ITA 
Item 
No. Div. 
List ITA 
Attach. Description ITA code 
(HS96) Possible classification Secretariat's comment 
No. Committee4 
(HS96) HS20025 HS20076 
0 1 2 3 4 5 6 7 8 9 
19 168 I(B) A-2 Apparatus for wet etching, developing, 
stripping or cleaning semiconductor wafers and flat panel displays 854330ex 842489ex 
846490ex 847989ex 842489ex (c) 
846490ex (c) 847989ex (c) 848620ex 
848630ex Linked to item 142. 
HS2007 subheading 848610 might also be relevant. 
20 169 V A-2 Parts of apparatus for wet etching, 
developing, stripping or cleaning semiconductor wafers an d flat panel displays 854390ex 842490ex 
846620ex 846630ex 846691ex 
847990ex 842490ex (b) 
846620ex (c) 846630ex (c) 846691ex (b) 
847990ex (b) 848690ex Linked to item 153. 
21 175 IV A-2 Optical stereoscopic microscopes fitted with 
equipment specifically designed for the handling and transport of semiconductor wafers or reticles 901110ex None 901110ex (c) 848640ex HS2007 subheading 
901110 might also be relevant. 
22 176 IV A-2 Photomicrographic microscopes fitted with 
equipment specifically designed for the 
handling and transport of semiconductor 
wafers or reticles 901120ex None 901120ex (c) 848640ex HS2007 subheading 
901120 might also be 
relevant. 
23 177 IV A-2 Parts and accessories of optical stereoscopic 
microscopes fitted with equipment specifically designed for the handling and transport of semiconductor wafers or reticles 901190ex None 901190ex (b) 848690ex Linked to item 175. 
HS2007 subheading 901190 might also be relevant. 
24 178 IV A-2 Parts and accessories of photomicrographic 
microscopes fitted with equipment specifically 
designed for the handling and transport of 
semiconductor wafers or reticles 901190ex None 901190ex (b) 848690ex Linked to item 176. 
HS2007 subheading 
901190 might also be 
relevant. 
25 179 IV A-2 Electron beam microscopes fitted with 
equipment specifically designed for the handling and transport of semiconductor wafers or reticles 901210ex None 901210ex (c) 848640ex Linked to item 180. 
HS2007 subheading 901210 might also be relevant. 
26 180 IV A-2 Parts and accessories of electron beam 
microscopes fitted with equipment specifically 
designed for the handling and transport of semiconductor wafers or reticles 901290ex None 901290ex (b) 848690ex Linked to item 179. 
HS2007 subheading 
901290 might also be relevant.  
  G/IT/W/40  
 
- 6 -  ITA 
Item 
No. Div. 
List ITA 
Attach. Description ITA code 
(HS96) Possible classification Secretariat's comment 
No. Committee4 
(HS96) HS20025 HS20076 
0 1 2 3 4 5 6 7 8 9 
27 191 I(B) B Computers: automatic data processing 
machines capable of (1) storing the processing program or programs and at least 
the data immediately necessary for the execution of the program; (2) being freely programmed in accordance with the requirements of the user; (3) performing arithmetical computations specified by the user; and (4) executing, without human intervention, a processing program which requires them to modify their execution, by logical decision during the processing run. The agreement covers such automatic data processing machines whether or not they are able to receive and process with the 
assistance of central processing unit 
telephony signals,  television signals, or other 
analogue or digitally processed audio or video signals. Machines performing a specific function other than data processing, or incorporating or working in conjunction with an automatic data processing machine, and not otherwise specified under Attachment A or B, are not covered by this agreement. None 847110ex 
847130ex 847141ex 847149ex 847110 (b) 
847130 (b) 847141 (b) 847149 (b) 847130 
847141 847149 847150ex  
28 192 V B Electric amplifiers when used as repeaters in 
line telephony products falling within this agreement, and parts thereof None 851750ex 
851780ex 851790ex 851840ex 851890ex 851750ex (b) 
851780ex (b) 851790ex (b) 851840ex 851890ex 851762ex 
851769ex 851770ex 851840ex 851890ex  
29 193 V B Flat panel display devices (including LCD, 
Electro Luminescence, Plasma, Vacuum-Fluorescence and other technologies) for products falling within this agreement, and parts thereof. None 847149ex 
847160ex 847330ex 853120ex 853180ex 853190ex 854389ex 854390ex 854890ex 901380ex 901390ex 847149ex (b) 
847160ex (b) 847330ex (b) 853120ex 853180ex 853190ex 854389ex (b) 854390ex (b) 854890ex (b) 901380ex 901390ex 847149ex 
852851ex 852990ex 853120ex 853180ex 853190ex 854370ex 854390ex 854890ex 901380ex 901390ex The following HS2007 
subheadings might also be relevant: 844399, 847160, 847330, 851770, 852869.  
  G/IT/W/40  
 
- 7 -  ITA 
Item 
No. Div. 
List ITA 
Attach. Description ITA code 
(HS96) Possible classification Secretariat's comment 
No. Committee4 
(HS96) HS20025 HS20076 
0 1 2 3 4 5 6 7 8 9 
30 194 I(B) B Network equipment: Local Area Network 
(LAN) and Wide Area Network (WAN) apparatus, including those products dedicated for use solely or principally to permit the interconnection of automatic data processing machines and units thereof for a network that is used primarily for the sharing of resources such as central processor units, data storage devices and input or output units – including adapters, hubs, in-line repeaters, converters, concentrators, bridges and routers, and printed circuit assemb lies for physical 
incorporation into automatic data processing machines and units thereof. None 847180ex 
851750 847180ex (b) 
851750 (b) 851762ex HS2007 subheading 
847180 might also be relevant. 
31 197 V B Paging alert devices, and parts thereof None 852520ex 
852790ex 852910ex 852990ex 852520ex (b) 
852790ex (b) 852910ex  852990ex (b) 851762ex 
851769ex 851770ex HS2007 subheading 
852910 might also be relevant. 
32 198 I(B) B Plotters whether input or output units of 
HS heading No. 8471 or drawing or drafting machines of HS heading No. 9017. None 847160ex 
901710ex 901720ex 847160ex (b) 
901710ex 901720ex (b) 847160ex 
901710ex 901720ex  
33 199 V B Printed Circuit Assemblies for products falling 
within this agreement, including such assemblies for external connections such as cards 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 similar semiconductor devices, whether or not photosensitive, of heading 8541, and integrated circuits and micro assemblies of heading 8542. None 841990ex 
842191ex 842490ex 843139ex 846691ex 846693ex 846694ex 847150ex 847180ex 847310ex 847321ex 847329ex 847330ex 847340ex 847350ex 847790ex 847990ex 
850490ex 
851440ex 851490ex 841990ex (b) 
842191ex (b) 842490ex (b) 843139ex (b) 846691ex (b) 846693ex (b) 846694ex (b) 847150ex (b) 847180ex (b) 847310ex 847321ex 847329ex 847330ex (b) 847340ex (c) 847350ex (c) 847790ex (b) 847990ex (b) 
850490ex 
851440ex 851490ex (b) 841990ex 
842191ex 842490ex 843139ex 844399ex 846691ex 846693ex 846694ex 847150ex 847180ex 847310ex 847321ex 847329ex 847330ex 847340ex 847350ex 847790ex 
847990ex 
848610ex 848620ex   
  G/IT/W/40  
 
- 8 -  ITA 
Item 
No. Div. 
List ITA 
Attach. Description ITA code 
(HS96) Possible classification Secretariat's comment 
No. Committee4 
(HS96) HS20025 HS20076 
0 1 2 3 4 5 6 7 8 9 
851590ex 
851750ex 851780ex 851790ex 851890ex 852290ex 852390ex 852491ex 852812ex 852990ex 853190ex 853890ex 854389ex 854390ex 854890ex 
900990ex(a) 
901090ex 901190ex 901290ex 901390ex 901790ex 902690ex 902790ex 903090ex 903190ex 851590ex (b) 
851750ex (b) 851780ex (b) 851790ex (b) 851890ex 852290ex 852390ex (b) 852491ex (b) 852812ex (b) 852990ex (b) 853190ex 853890ex 854389ex (b) 854390ex (b) 854890ex (b) 
900991ex (b) 
900992ex (b) 900993ex (b) 900999ex (b) 901090ex (b) 901190ex (b) 901290ex (b) 901390ex 901790ex (b) 902690ex 902790ex 903090ex 903190ex 848630ex 
848640ex 848690ex 850490ex 850870ex 851440ex 851490ex 851590ex 851761ex 851762ex 851769ex 851770ex 851890ex 852290ex 852329ex 
852340ex 
852351ex 852352ex 852359ex 852380ex 852871ex 852872ex 852990ex 853190ex 853890ex 854231ex 854232ex 854233ex 854239ex 854370ex 854390ex 854890ex 901090ex 901190ex 901290ex 901390ex 901790ex 902690ex 
902790ex 
903090ex 903190ex 
  G/IT/W/40  
 
- 9 -  ITA 
Item 
No. Div. 
List ITA 
Attach. Description ITA code 
(HS96) Possible classification Secretariat's comment 
No. Committee4 
(HS96) HS20025 HS20076 
0 1 2 3 4 5 6 7 8 9 
34 200 I(B) B Projection type flat panel display units used 
with automatic data processing machines which can display digital information generated by the central processing unit. None 847160 
852830 847160ex (b) 
852830ex (b) 852861 
852869ex  
35 201 V B Proprietary format storage devices including 
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 None 847170 
852311 852312 852313 
852320 
852390 852431 852439 852440 852491 852499  847170ex 
852311ex (b) 852312ex (b) 852313ex (b) 
852320ex (b) 
852390ex (b) 852431ex (b) 852439ex (b) 852440ex (b) 852491ex (b) 852499ex (b) 847170ex 
852329ex 852340ex 852351ex 
852359ex 
852380ex  
36 202 IV B Multimedia upgrade kits for automatic data 
processing machines, and units thereof, put up for retail sale, consisting of, at least, speakers and/or microphones as well as a printed circuit assembly that enables the ADP machines and units thereof to process audio signals (sound cards).
 None 847180 
847330 847180ex (b) 
847330ex (b) 847180ex 
847330ex Certain loudspeakers 
and microphones of HS2007 heading 85.18 may also be relevant. 
37 203 III B Set top boxes which have a communication 
function: a microproce ssor-based device 
incorporating a modem for gaining access to the Internet, and having a function of interactive information exchange. None 852812 
(see col. 9) 852812ex (b) 852871ex At its 38
th Session, the 
HS Committee of the WCO decided to classify these apparatuses as reception apparatus for television, in heading 85.28 (subheading 8528.12) by application of General Interpretative Rules 1 and 6. See G/IT/26/Add.1. 
 
Notes: (a) HS96 code affected by HS2002. (b) HS2002 code affected by HS2007. (c) HS2002 code affected by HS2007. The WCO did not have consensus on the correlation. See document G/MA/W/76. 
 
__________