CLA-2-71:OT:RR:NC:N4:433
Jerome Kern Owens
I-Logix Customs, Inc.
780 South Nogales Street
City of Industry, CA 91748
RE: The tariff classification of a “bushing” from China.
Dear Mr. Owens:
In your letter dated April 6, 2018, on behalf of Juishi U.S.A. Fiberglass Co., you requested a tariff classification ruling. Description and various forms of illustrative literature were provided.
The merchandise concerned is described as a “bushing” used in the forming of fiberglass filaments. In the document Bushing Process [“All the bushing are made by platinum and rhodium which are purchased from the world market and then manufactured in China according to JUSHI’s design. The bushing is manufactured by Tongxiang JinShi Precious Metal Equipment Co., Ltd. The first stage is to put the platinum and rhodium into induction melting equipment within a certain proportion (generally the platinum would be 75~85% and the rhodium would be 15~25%). The bushing for Jushi USA may be platinum 80% and rhodium 20, or some variation thereof. Platinum and rhodium would be melted into a platinum-rhodium alloy. The second stage is to use the platinum-rhodium alloy to make parts such as the nozzle, base plate, side plate, end wall and welding wire through rolling, cutting, drawing, and punching processes. Except the parts mentioned above, JinShi will buy some thermocouple wire which JinShi can’t manufacture by himself. The last stage is to weld all of the parts into a bushing.”] All but one type of bushing (identified as-1H) requires a thermocouple wire.
You indicate that [“In the fiberglass forming process a batch of raw materials such as, silica sand, soda ash, limestone, other natural minerals are mixed together and heat treated by a furnace at controlled temperatures to produce a steady flow of molten glass to be formed into fibers. Once the glass becomes molten, it is transferred to the forming equipment via a forehearth located at the end of the furnace. The molten glass then is passed through the bushing’s orifices which range in number from 200 to 8000, and fine filaments are formed. The bushings are electronically heated under controlled temperature so a constant glass viscosity is maintained. Water jets cool the filaments as they exit the bushing.”]
Additional information supplied by you on behalf of Juishi U.S.A. discloses that the bushing is not physically incorporated within the forehearth, nor does the bushing connect to the cake winder or the roving winder. You state that the bushing is physically located in a fixed position under the forehearth and is not attached to the forehearth.
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order.
Legal Note 1 (b) of Chapter 71, HTSUS, provides that all articles consisting wholly or partly, of precious metal or of metal clad with precious metal are to be classified in Chapter 71. Note 4 (a) of Chapter 71, HTSUS, defines “precious metal” as silver, gold and platinum. Legal Note 4 (b) of Chapter 71, HTSUS, defines the term “platinum” to include not only the element of platinum but also iridium, osmium, palladium, rhodium, and ruthenium, all of which make up the element of platinum.
Because the “bushing” is not a part of the forehearth or the two winders, there are no exclusionary notes to Chapter 71, HTSUS, to prevent the merchandise concerned from being excluded from its Chapter or its heading of 7115, HTSUS. Upon review of the Legal Notes to Chapter 71, HTSUS, the “bushing” is an article of precious metal.
The applicable subheading for the platinum-rhodium alloy “bushing” will be 7115.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of precious metal or of metal clad with precious metal: Other: Other: Other.” The rate of duty will be 4% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Neil H. Levy at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division