CLA-2-84:OT:RR:NC:1:104
Ms. Lois Sproul
Lois Sproul CHB Inc.
475 Swanson Rd
Suite A-B
Tyrone, GA 30290
RE: The tariff classification of Glass Processing Machines from China
Dear Ms. Sproul:
In your letter dated April 11, 2014, on behalf of your client, Industrial Glass Technologies, you requested a tariff classification ruling.
The imported merchandise under consideration consists of a Glass Washing Machine and a Glass Tempering Oven along with certain parts which at times may be imported separately. The Glass Washing Machine operates by inserting glass into the machine where nylon bristle brushes and rollers are utilized to clean the glass. The brushes consist of nylon bristles on a stainless steel rod and the rollers are comprised of stainless steel rods with a cover of either sponge/foam rubber or plastics. Heating elements, i.e., each element being a coil (couriered heat pipe) through which electric current flows to produce heat, are used to dry the glass. When this process is completed, the glass then exits the machine.
The tempering oven is an enclosed oven that uses electrical thermal heating to temper glass. It operates at a temperature of about 700 degrees Celsius. The ceramic rollers, made of fused silica, are a constituent part of the tempering oven. They are used to roll the glass back and forth or side by side during the heating process. These rollers are specifically manufactured for this oven and cannot be used interchangeably in any other machine.
In your letter, you propose that the Glass Washing Machine be classified in subheading 8474.10.0010, Harmonized Tariff Schedule of the United States (HTSUS),which provides for Machinery for sorting, screening, separating, washing, crushing, grinding, mixing or kneading earth, stone, ores or other mineral substances, in solid (including powder or paste) form: …: Sorting, screening, separating or washing machines … Portable and its parts in subheading 8474.90.0010, HTSUS, which provides for Machinery for sorting, screening, separating, washing, …: parts thereof: Parts … Of sorting, screening, separating or washing machines. The machinery encompassed by the language of heading 8474, HTSUS, is of a kind mainly used in the extractive industries to process the products of Section V of the Nomenclature. The material being processed by the machine in question has been advanced beyond the stage of a basic product of Section V. In addition, submitted literature shows the machine to be stationary, not portable. Thus, classification in heading 8474, HTSUS, would not be appropriate.
The applicable subheading for the Glass Washing Machine will be 8479.89.9899, HTSUS, which provides for Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter, parts thereof: Other machines and mechanical appliances: Other: Other: Other. The rate of duty will be 2.5% ad valorem.
The applicable subheading for Stainless Steel Rollers with sponge or foam covers, when separately imported, will be 8479.90.9496, HTSUS, which provides for Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Parts: Other: Other: Other. The rate of duty will be free.
The applicable subheading for the Glass Tempering Oven will be 8514.30.0000, HTSUS, which provides for Other furnaces and ovens. The rate of duty will be 1.3% ad valorem.
The applicable subheading for the Ceramic Rollers, when separately imported, will be 8514.90.8000, HTSUS, which provides for Parts of Industrial or laboratory electric furnaces and ovens. The rate of duty will be free.
The applicable subheading for the Brushes, when separately imported, will be 9603.50.0000, HTSUS, which provides for Brooms, brushes (including brushes constituting parts of machines, appliances or vehicles), hand-operated mechanical floor sweepers, not motorized….Other brushes constituting parts of machines, appliances or vehicles. The rate of duty will be free.
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 World Wide Web at http://www.usitc.gov/tata/hts/.
Your inquiry does not provide enough information for us to give a classification ruling on separately imported heating elements. Your request for a classification ruling should include the following information:
What is the material of composition of the coiled wire?
From the submitted photograph, the wire appears to be coiled around a rod. Is this rod an insulating former (e.g., of ceramics, steatite, mica or plastics) or a soft insulating core (e.g., of glass fibers or asbestos)?
Does the element contain any electrical connections?
In its imported condition, does the element contain any components other than a simple insulated former and electrical connections? If so, what are these additional components?
When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.
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 Patricia O’Donnell at [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division