[labnetwork] Tariff exemption

[Lynn Charles Rathbun]

The first step is to determine if it is actually subject to Tariff.  That depends on the HTS code. The vendor can supply the recommended HTS code but that is subject to change.  There is at least one recent public ruling of a FIB imported under  HTS 8486.20 https://www.customsmobile.com/rulings/docview?doc_id=NY%20N347911&highlight=focused%20ion%20beam  which is semiconductor production related equipment which is de facto duty free.   You can search for prior rulings as well.  In an older case, a FIB was ruled to be HTS 9031.80.4000 which IS subject to tariff.  A ruling in 2025 on an advanced SEM https://www.customsmobile.com/rulings/docview?doc_id=NY%20N347907&highlight=scanning%20electron%20microscope pivoted on whether or not it had accessories for handling wafers. So it is complicated.

If it is not duty free by HTS classification, then the process is to apply for a WAIVER from the department of Commerce (not CPB)  as academic research equipment, under the Florence convention, for equipment that has no US manufactured alternative.  The downside to that is that you have to certify that there will be NO COMMERCIAL USE for 5 years.    I have never had to or been willing to make that commitment.  If you do go that route, it requires considerable time and extensive documentation.

I would expect that the vendor can supply anecdotal experience/references.

And that is what Customs Brokers are for.

Good Luck



Lynn Rathbun, Ph.D.
Laboratory Manager
Cornell Nanoscale Facility—Cornell University
LCR2 at cornell.edu<mailto:LCR2 at cornell.edu>
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607-342-1880

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From: labnetwork <labnetwork-bounces at mtl.mit.edu> On Behalf Of Johnson, Michael W
Sent: Friday, January 30, 2026 7:32 PM
To: Network Fab <labnetwork at mtl.mit.edu>
Subject: [labnetwork] Tariff exemption

Does anybody have experience, positive or negative, with applying for tariff exemption for new or used equipment purchases from countries with significant tariffs assessed upon import into the US?

Our specific situation is we have a new FIB coming in from the EU. We are applying for tariff exemption and we are wondering what the likelihood of success is?

To my knowledge, there are no FIB’s manufactured in the US. That’s part of our hope for reprieve on this.

-Michael.
Tulane TINI
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