WORLD TRADE  
ORGANIZATION  G/IT/W/16/Rev.1 
30 September 2005 
 (05-4342) 
Committee of Participants on the Expansion of Trade in 
Information Technology Products  
 
 
CLASSIFICATION DIVERGENCES 
 
Summary of Discussions –  The First 11 Items of List V  
 
Note by the Secretariat1 
 
Revision  
 
 At the Committee's meeting of 24 February 200 5, the Secretariat wa s asked to prepare a 
summary that would further assist participants in th eir discussions of the first 11 items in document 
G/IT/W/15 (List V of G/IT/W/6/Rev.3 – Items and Specific Questions Referred to the Committee to 
be Addressed).  In particular, participants request ed that the document contain a qualitative analysis; 
indication of areas of convergence, divergence, or lack of engagement; and possible new questions, if 
relevant.     Thus, the following summary shows the first 11 items of List V of document G/IT/W/15, 
including the original questions posed, and the corresponding summary of the discussions.  It is noted 
that both the discussions at the meeting of 24 February 2005 and written submissions received thereafter were used to produce the summary.
2  Thus, the summary consists of the contributions of six 
participants; four3 were active in the discussions at th e meeting and two submitted written comments 
thereafter. 
 
 The same sequential numbering of the first 11 items listed in List V of G/IT/W/15 and 
G/IT/W/6/Rev.3 is reproduced here for ease of reference. Classifications indicated in bold  were still 
outstanding issues noted by the Customs Expert Group, whereas those not in bold were essentially 
agreeable by the Customs Expert Group at the technical level.  
 At the Committee's meeting of 25 May 2005, pa rticipants had an opportunity to revisit the 
first 11 items in List V. The discussions at the meeting of 25 May 2005 as well as written submissions 
received thereafter are summarized
4 in separate paragraphs.  
 
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1 This document has been prepared under the Secretariat's own respon sibility and without prejudice to 
the positions of Members and to their rights and obligations under the WTO . 
2 As agreed at the meeting, delegations had until 11 March 2005 to submit comments in writing in 
order for them to be taken account in the summary. 
3 One delegation also submitted written comments at the meeting. 
4 Among the six contributing participants, written co mments were received from four delegations, 
including one submitted at the meeting and three thereafter. G/IT/W/16/Rev.1 
Page 2  
 
 1. 122- Apparatus for stripping or cleaning semiconductor wafers ( 845691 , 845699, 847989)
 
 
 The issue concerned 'wet' versus 'dry' processes.  Also, there wa s concern whether ‘etching’ 
was synonymous with ‘stripping’ or not.  
Question:  Were the processes of ‘etching’ and ‘str ipping’ synonymous?, thus  were they two separate 
processes or one in the same?   
 
• 3 delegations thought 'etching' and 's tripping' were different processes. 
• 2 delegations did not answer the question. 
• 1 delegation thought 'etching'  and 'stripping' were synonymous with 'dry' processes. 
 
Question:  Were ‘wet and dry’ processes or only ‘dry’ processes covered by the description?  
 
• 3 delegations thought 'dry' processe s were covered by the description. 
• 2 delegations did not answer the question. 
• 1 delegation thought both 'wet' and 'dry' processes were covered by the description. 
  It was noted that item #142 covered 'wet' proc esses, so some thought it would be redundant 
that this item would also cover 'wet' processes,  thereby implying it covered 'dry' processes.  A 
majority (4) of participants had indicated the d escription covered 'dry' processes, with one indicating 
is also covered 'wet and dry' processes.  There were  a significant number of participants that thought 
'etching' and 'stripping' were diffe rent processes, thus 'etching' proc esses would not be covered by this 
description, thus HS 845691 would be excluded.  It is noted that item #123 covers 'machines for dry-
etching patterns on semiconductor materials (HS 845691).  
New Question:  Could the Committee agree that the description covered 'dry' processes and the 
products covered by this description would be classified in HS  845699 and 847989? 
  At the Committee's meeting of 25 May 2005, three delegations thought 'dry' processes were 
covered by the description and this description woul d be classified in HS 845699 and 8 47989. Three 
delegations did not answer the question.  
 2. 129- Parts for machines for sawing monocrystal  semiconductor boules into slices, or wafers 
into chips (846691, 846610 , 846620 , 846630 ) 
 
  Discussions focused on the issue of 'parts' versu s 'accessories'.   The group remained divided 
on whether items could be classifie d in 846610, 846620, an d 846630 because the description of these 
HS classifications referred to spec ific items, in which some thought were accessories to the machines 
and not parts of the machines.   
 Question:  Whether tool holders/work holders/di viding heads and other special attachments for 
machines for sawing monocrystal semiconductor boules into slices or wafers into chips should be 
covered under the ITA? 
 
• 2 delegations thought tool holders/work holders/dividing heads and other special 
attachments should be covered by the ITA. 
• 2 delegations raised technical issues with  respect to 'parts' and 'accessories' but 
indicated that the ITA should probably cover these items. 
• 1 delegation thought they these items would not  be covered as they were 'accessories'. 
• 1 delegation did not give a clear answer to the question. 
  G/IT/W/16/Rev.1 
 Page 3 
 
 
   There were a majority of participants  (4) who could accept that tool holders/work 
holders/dividing heads and other speci al attachments were covered by the ITA.  While there was still 
the definitional aspect of 'parts' ve rsus 'accessories', they agreed th at these were items specialized to 
the functioning of the machines and should be covere d, irrespective of the precise wording in the 
description.  Therefore HS 846610, 846620, and 846 630 would be applicable.  One delegation did not 
agree with such an interpretation and thought th e items concerned were clearly 'accessories' and 
therefore were excluded from ITA coverage; this  implied that HS 846691 was the only relevant 
classification.  
   At the Committee's meeting of 25 May 2005, on e delegation thought that if the ITA required 
that parts of certain apparatus be given ITA tr eatment, then the parts in subheadings 846610 to 
846630  should be included. In a note subsequently  provided to the Secretariat, this delegation 
explained that:  "A good is not a part if: (1) it is a subsidiary device used in connection with 
machine-tools, such as interchang eable devices which modify the mach ine-tool so that it can perform 
a wider range of operations; or (2) it is a device wh ich performs a particular service relative to the 
main function of the machine.  The enumerated g oods in the heading text (work or tool holders, 
dividing heads, etc.) are "parts" and not "accessori es" because they are NOT subsidiary devices which 
allow for the machine to perform a wider range of  operations. Instead, they are necessary components 
needed for the machine tool to operate.  Each of the devices meeting the terms of subheadings 
8466.10 through 8466.30 is specially engineered to allow the machines to perform their specialized function in manufacturing semiconductors. For example, the sawing machine could not saw a boule unless it had a specially designed tool-holder, nor a work holder to keep the boule from moving while being sawed.  At its 30
th Session, the Harmonized System Committee at the World Customs 
Organization (WCO) classified an electrostatic chuck used either solely or principally for plasma dry-
etching machine (a machine of heading 84.56) to hold a semiconductor wafer as a part in heading 
84.66, specifically in subheading 8466.20 by applicati on of General Interpretati ve Rule 1 (Note 2(b) 
to Section XVI, dealing with the classification of pa rts) and General Interpreta tive Rule 6.  See Annex 
H/13 to Doc. NC0655E2 (HSC/30/Nov. 2002).  In examining this question, the Secretariat at the 
WCO referred back to its comments in the worki ng document, Doc. NC0472E1, dealing with the ITA 
Committee’s question on the issue of distinguishin g parts from accessories within heading 8466.  In 
paragraphs 11 and 12 of that working document, the Secretariat indicates that at the heading level, no 
distinction is made between the terms “parts” and “accessories”.  At the subheading level no reference 
is made to “parts” or “accessories”. Subheading 84 66.10 to 8466.30 mentions specific types of parts 
or accessories." One delegation thought accessories s hould not be covered. On e  delegation thought  
accessories when they were used for production of  semiconductors could be classified as being 
covered in the ITA. Three  delegations did not intervene at the meeting. 
 
3. 130- Parts of dicing machines for scribing or scoring semiconductor wafers (846691, 846610 , 
846620 , 846630 ) 
 
 The same question and summary as number 2 above.  
 
4. 133- Parts of lasercutters for cutting contac ting tracks in semiconductor production by laser 
beam (846693, 846610 , 846620 , 846630 ) 
 
 The same question and summary as number 2 above. 
 
5. 135- Parts of apparatus for stripping or  cleaning semiconductor wafers (846693, 847990, 
846620 , 846630 ) 
  The same question and summary as number 2 above. 
 G/IT/W/16/Rev.1 
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 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 co vered by this description were a complete 
machine or involved separate processes in modul ar form.  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.  Question:  Was it one machine that had to perform all the specific functions (transport, handling, and 
storage), or was it appropriate if the mach ine only performed one or two functions? 
 
• 3 delegations thought the description would co ver both types of m achines--machines that 
performed all the functions and machines th at performed only one or two functions. 
• 1 delegation indicated that both types of m achines would be covered and the appropriate 
classifications were 842839 and 842890. 
• 1 delegation thought the machines covered by th e description had to perform all three of 
the functions to be covered; others would not be covered. 
• 1 delegation did not directly answer the question, but noted that HS 842839 and 842890 
would be appropriate, but not HS 847950 and 847989. 
 New Questions:  Does the Committee agree that the both types of machines (ones that perform all 
three functions and those that perform one or tw o functions) would be covered and were classified 
exclusively in HS 842839 and 842890?   
 
If not, were either or both HS 847 950 and 847989 relevant to the classification of both types of 
machines?    At the Committee's meeting of 25 May 2005, six delegations restated their respective positions summarized above. However, one delegati on further explained that "Item 139 articles are 
classified only in heading 8428, which provides for:  “Other lifting, handling, loading or unloading 
machinery”.  The fact that th e heading does not list “storage” do es not mean that these automated 
machines are excluded.  Any device that is handling, loading or unloading must be able to temporarily 
store the products being handled." It further belie ved that "the subheadings under heading 8479 are 
not appropriate.  Robots for handling these ITA arti cles are dedicated to this purpose, and are not 
general-purpose robots of subheading 8479.50.  Mach inery for storing these articles incorporate 
devices to load and unload the storage unit, and thus  are more specifically provided for in 8428 rather 
than in 8479.89."   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 question and summary as number 2 above.  
 
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)  
 
 Answer to the question under number 6 above would determine the outcome of this item as it 
referred to the respective host apparatus.  The Co mmittee deferred discussion on this item pending 
the outcome of the discussions on number 6 above.  
  G/IT/W/16/Rev.1 
 Page 5 
 
 
 9. 157- Parts of machines for bending, folding and straightening semiconductor leads (846694, 
846610 , 846620 , 846630 ) 
 
 The same question and summary as number 2 above.  
 10. 166- Wafer probers (853690, 903082)
 
 
 Discussions focused on whether the products covered by this description were the wafer 
prober apparatus, or just the tip.    
Question:  Whether it was the entire apparatus that wa s meant to be covered, or was it just the tip of 
the apparatus that was used to probe (usually  in conjunction with other measuring devices)?  
 
• 3 delegations thought the description was m eant to cover both the apparatus and the 
tip. 
• 1 delegation thought the description would just cover the 'tip'. 
• 1 delegation thought the description covered the 'apparatus' only. 
• 1 delegation did not answer the question. 
 
 There were a majority of participants (4) who believed that this description would include 
HS 853690 to cover classification of wafer prober 'tips' .  One of these four however indicated that this 
description would exclude the classification of HS 903082 because the complete 'apparatus' was 
already covered elsewhere in the ITA, and tho ught the negotiators would not be redundant.  One 
delegation did not agree with the view that 'tip s' (HS 853690) were covered by the description and 
thought only HS 903082 was pertinent to cover the 'apparatus'. 
 New Question: Could the Committee agree that th is description covers only wafer prober tips, 
classified in HS 853690, as the complete appa ratus was already covered in the ITA under 
Attachment A-2, #184 (HS 903082)?  
 At the Committee's meeting of 25 May 2005, five delegations repeated their respective 
positions summarized above. One delegation did not intervene at the meeting.  
 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 question and summary as number 2 above. 
 
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