In order to study the effects of bias pulsing on the etching characteristics of a silicon dioxide (SiO2) layer using multi-level hard mask (MLHM) structures of ArF photoresist/bottom anti-reflected coating/SiO2/amorphous carbon layer (ACL)/SiO2, the effects of bias pulsing conditions on the etch characteristics of a SiO2 layer with an ACL mask pattern in C4F8/CH2F2/O2/Ar etch chemistries were investigated in a dual-frequency capacitively-coupled plasma (CCP) etcher. The effects of the pulse frequency, duty ratio, and pulse-bias power in the 2 MHz low-frequency (LF) power source were investigated in plasmas generated by a 27.12 MHz high-frequency (HF) power source. The etch rates of ACL and SiO2 decreased, but the etch selectivity of SiO2/ACL increased with decreasing duty ratio. When the ACL and SiO2 layers were etched with increasing pulse frequency, no significant change was observed in the etch rates and etch selectivity. With increasing LF pulse-bias power, the etch rate of ACL and SiO2 slightly increased, but the etch selectivity of SiO2/ACL decreased. Also, the precise control of the critical dimension (CD) values with decreasing duty ratio can be explained by the protection of sidewall etching of SiO2 by increased passivation. Pulse-biased etching was successfully applied to the patterning of the nano-scale line and space of SiO2 using an ACL pattern.