A micro-grid consisting of 100-μm-high pole-shaped counter-electrode elements arranged like a pair of interleaved combs was fabricated using a fluorinated polyimide as structural material and metallization and lift-off using a ZnO sacrificial layer. Our research into the magnetically controlled reactive ion etching (MC-RIE) of fluorinated polyimide substrate has result in an etching selectivity of up to 2600. These conditions result in a smooth etched surface. Shaped constructions hundreds of micrometers high with a good perpendicular shape can be formed using MC-RIE technique for fluorinated polyimide micro-fabrication. Moreover, many kinds of 3-dimensional structural devices can be manufactured when this technology is combined to a lift-off method using a ZnO sacrificial layer.