CLA-2-84:S:N:N1:110 854024
Ms. Alison Leavitt
Chase, Leavitt (Customhouse Brokers) Inc.
Ten Dana Street
Portland, Maine 04112
RE: The tariff classification of a Heat-Set Quartz Drawing
Machine from England.
Dear Ms. Leavitt:
In your letter dated June 19, 1990, on behalf of Fiber
Materials, Inc., you requested a tariff classification ruling.
The merchandise under consideration involves a heat-set
quartz drawing machine that is designed for manufacturing a high
purity quartz yarn (HPQY) for the U.S. Government for national
defense applications.
The imported machine consists of the following components:
gas burner system, start-up system, godet system (providing
constant filament drawing speed and a controlled supply of the
yarn), package take-up system, and process control. The first
stage of the process involves thermal treatment (gas burner
system), whereby the modules of fused quartz rod are reduced to
permit the removal of a filament. The filament is continuously
pulled from the heated fused quartz rod (godet and start-up
system) and cooled to heat-set the new filament cross-section.
Numerous filaments are treated continuously. The system also
contains a take-up/tensioning device (godet and package take-up)
to ensure that consistent filament diameter and dimensions are
met.
It is the opinion of the inquirer that this machinery falls
under the definition of HTS number 9902.84.44 as heat-set,
stretch texturing machinery for making continuous man-made
fibers. We disagree with the inquirer since quartz fiber under
Customs terminology is not considered to be a "man-made fiber".
Please note Chapter 54 to the HTSUS which states the following:
1. Throughout the tariff schedule, the term "man-made fibers"
means staple fibers and filaments of organic polymers produced by
manufacturing processes, either;
a) By polymerization of organic monomers, such as polyamides,
polyesters, polyurethane or polyvinyl derivatives;
or
b) By chemical transformation of natural organic polymers
(for example, cellulose, casein, proteins or algae), such as
viscose rayon, cellulose acetate, cupro or alginates.
The applicable subheading for the heat-set quartz drawing
machine will be 8444.00.0090, Harmonized Tariff Schedule of the
United States (HTS), which provides for machines for extruding,
drawing, texturing or cutting man-made textile materials. The
rate of duty will be 4.5 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport