CLA-2 RR:TC:MM 958629 JAS
Port Director of Customs
110 South 4th. St.
Minneapolis, MN 55401
RE: PRD 3501-94-100323; Machines for Producing Insulated Glass
Windows,
Glass Working Machines, Window Making Production Line;
Loading, Loading
Machine. Heading 8428, Machine for Removing Metal From
Glass; Metal Grinding Machine, Heading
8460; Washing and Drying Machine, Inlet and Outlet
Station, Functional Unit, Section XVI, Note 4
Dear Port Director:
This is our decision on Protest 3501-94-100323, filed
against your classification under the Harmonized Tariff Schedule
of the United States (HTSUS), of certain machines made in Austria
for a production system used to manufacture insulating glass for
windows, doors, etc. The entry under protest was liquidated on
May 20, 1994, and this protest timely filed on August 17, 1994.
FACTS:
The machines covered by this protest are ten (10)
individual components which, together with other machines not the
subject of this protest, make up the Type LV 38/25 PSL Insulating
Glass Production Line.
The model RTV-11/25AV is a positioning machine or outlet
transport station that inserts glass sheets into the model AKL-25V stripper, which is a machine that grinds the edges of the
glass sheets; the model RTV-22/25WEV inlet transport machine
moves glass sheets into the model VHW-25V8 washing and drying
machine, and the model RTV-38 outlet transport station removes
the glass from washer/dryer; the model RTV 32WE inlet transport
unit transports glass sheets to a coating machine whose specific
function is unspecified; the model RSV-38/25B is a frame mounting
machine that assembles butyl coated spacer frames onto the glass
sheets; the model PSL-35/25V assembles glass panes together with
the necessary spacer frames; the model - 2 -
FPL-25/25 flat press machine presses the glass panes and spacer
frames together into an airtight unit; finally, the model RTV-32/25 transport and storing machine removes glass sheets from one
machine in the production line and stores them for processing in
another machine in the line.
The merchandise was incorrectly entered under subheading
8474.80.00, HTSUS, as other machinery for working earth, stone,
or other mineral substances in solid form. Customs reclassified
the model RTV-11/25AV and the model AKL-25V in liquidation under
heading 8460, as metal finishing machines, and the remaining
models under heading 8479, as machines not elsewhere specified or
included in Chapter 84. Protestant maintains these machines were
incorrectly entered under provisions of heading 8474 as sorting,
screening and washing machinery. Protestant's claim is that the
machines, when interconnected, are for cold working glass, and
are, therefore, classifiable in a subheading of heading 8464, and
that heading 8464 is a more specific provision than heading 8460.
The provisions under consideration are as follows:
8428 Other lifting, handling, loading or
unloading machinery...:
8428.90.00 Other machinery...1.2
percent
* * * *
8460 Machine tools for
...grinding...polishing or otherwise finishing
metal...:
Other grinding
machines...:
8460.29.00 Other...4.4 percent
* * * *
8464 Machine tools for...cold working
glass:
8464.20 Grinding or polishing
machines:
8464.20.00 (now 20.50) Other...2.6 percent
8464.90 Other:
8464.90.00 (now 90.50) Other...2.6 percent - 3 -
* * * *
8479 Machines and mechanical appliances
having individual
functions, not specified or included elsewhere in [Chapter
84]:
8479.89 Other:
8479.89.90 (now 89.95) Other...3.2 percent
ISSUE:
Whether the ten (10) machines are classifiable individually,
or together, as a machine tool for working glass.
LAW AND ANALYSIS:
Merchandise is classifiable under the Harmonized Tariff
Schedule of the United States (HTSUS) in accordance with the
General Rules of Interpretation (GRIs). GRI 1 states in part
that for legal purposes, classification shall be determined
according to the terms of the headings and any relative section
or chapter notes, and provided the headings or notes do not
require otherwise, according to GRIs 2 through 6. Section XVI,
Note 4, provides, in part, that where a machine consists of
individual components intended to contribute together to a
clearly defined function covered by one of the headings in
chapter 84 or chapter 85, then the whole is considered to be
classified in the heading appropriate to that function.
The Harmonized Commodity Description And Coding System
Explanatory Notes (ENs) constitute the official interpretation of
the Harmonized System. While not legally binding, and therefore
not dispositive, the ENs provide a commentary on the scope of
each heading of the Harmonized System and are thus useful in
ascertaining the classification of merchandise under the System.
Customs believes the ENs should always be consulted. See T.D.
89-80, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989).
As to protestant's claim under heading 8464, relevant ENs at
p. 1283 state under (II) MACHINE-TOOLS FOR COLD WORKING GLASS,
that machines of heading 84.64 are used for cold-working as
opposed to hot-working glass, and include, in addition to certain
sawing, cutting, slitting, grinding, drilling and turning
machines, other machines for truing, polishing and engraving
glass. In our opinion, the entire ten components do not form a
single production line for making insulated glass windows, doors,
etc., and, for this reason, they cannot be classified as a
functional unit under either under subheading 8464.20.50 or
subheading 8464.90.50. However, the model AKL-25V stripper, or
grinding machine, comports with the description in the cited ENs.
The literature indicates the model RTV-11/25AV outlet transport
section positions the - 4 -
glass sheet so that it can be moved into the model AKL-25
striping machine. These two machines are a functional unit under
Section XVI, Note 4, that together perform a grinding function
appropriate to machines of heading 8464.
The model RTV-22/25WEV transports glass sheets to the inlet
portion of the model VHW-25V8, washing and drying machine. The
cleaned and dried glass is then unloaded by the model RTV-38
outlet transport station. These three machines contribute
together to perform a washing and drying function. However,
washing and drying machines are not specifically described in
heading 8479. Because that heading does not describe a machine
or machines by specific function, these three machines cannot be
classified in heading 8479 by virtue of Section XVI, Note 4.
Both the RTV-22/25WEV and the RTV-38 perform a loading or
unloading function appropriate to machines of heading 8428, while
the model VHW-25V8 remains a washing/drying machine classifiable
in appropriate provisions of heading 8479.
The model RTV-32WE inlet transport station transports glass
sheets to a coating machine. Because the coating machine is not
a part of this protest, the two cannot be classified as a
functional unit. The model RTV-32WE performs a function
appropriate to machines of heading 8428.
Neither the model RSV-38/25B frame mounting machine, the
model PSL-35/25W assembly machine, nor the model FPL-25/25 flat
press machine, as described, cold works glass, so that none can
be classified under heading 8464. These machines perform an
assembling function appropriate to machines of heading 8479.
However, as previously stated, because these machines are not
regarded as a functional unit under Section XVI, Note 4, each is
provided for separately in heading 8479.
Finally, the model RTV-32/25 performs a transport function
appropriate to machines of heading 8428.
HOLDING:
Under the authority of GRI 1, the model RTV-11/25AV and the
model AKL-25 are provided for in heading 8464. They are a
functional unit classifiable in subheading 8464.20.00, HTSUS.
Under the authority of GRI 1, the models RTV-22/25WEV and
the RTV-38 are provided for in heading 8428. Each is separately
classifiable in subheading 8428.90.00, HTSUS. The model VHW-25V8
is provided for in heading 8479. It is classifiable in
subheading 8479.89.90 (now 95). The model RTV-32WE and the model
RTV-32/25 are provided for in heading 8428. Each is separately
classifiable in subheading 8428.90.00, HTSUS. The models RSV-38/25B, PSL-35/25V and FPL-25/25 are provided for in heading
8479. Each is separately classifiable in subheading 8479.89.90
(now 95). - 5 -
The merchandise should be reclassified as indicated above,
and the protest ALLOWED in part and DENIED in part, as
appropriate. In accordance with Section 3A(11)(b) of Customs
Directive 099 3550-065, dated August 4, 1993, Subject: Revised
Protest Directive, you should mail this decision, together with
the Customs Form 19, to the protestant no later than 60 days from
the date of this letter. Any reliquidation of the entry or
entries in accordance with the decision must be accomplished
prior to mailing the decision. Sixty days from the date of the
decision the Office of Regulations and
Rulings will take steps to make the decision available to Customs
personnel via the Customs Rulings Module in ACS and to the public
via the Diskette Subscription Service, the Freedom of Information
Act and other public access channels.
Sincerely,
John Durant, Director
Tariff Classification
Appeals Division