CLA-2-84:OT:RR:NC:N1:104
Christy King
American Emo Trans
2600 Hutchison McDonald Rd Charlotte, NC 28269
RE: Classification of a glass twisting machine from China
Dear Ms. King:
In your letter dated July 10, 2023, on behalf of your client Saurer, Inc., you requested a tariff classification ruling.
At issue is the GlassTwister ring twisting machine, Model VGT-11, which produces glass yarns by twisting glass filaments. In operation, the machine unwinds and twists the roving wound on the cake while simultaneously winding it onto a bobbin by the rotation of a spindle. The resulting glass yarn is then used to produce a variety of fiberglass textile applications such as wallpaper, printed circuit boards, tires, medical casts, and fishing poles.
While the VGT-11 mainly twists E-glass filaments, it is capable of twisting other materials such as basalt extruded fibers and plied yarns if equipped with a capstan and outboard creel. As imported, the VGT-11 is equipped with a basket for glass cakes and not a capstan. The VGT-11 will be shipped in sections with the motor spindles already installed. There are 12 spindles per section, and 6 motor spindles per side.
You suggest classification under subheading 8445.30.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for twisting machines. In order to be classified in subheading 8445.30.0010, the subject glass ring twisting machine must produce “textile yarns.” Neither the term “textile” nor “textile yarn” is defined in the tariff. However, The Fairchild Books Dictionary of Textiles (8th Ed.) defines the term “textile” as “[a] broad classification of materials that can be utilized in constructing fabrics, including textile fibers and yarns.” This umbrella term includes various fiber-based materials, including fibers, threads, different fabric types, etc. Regarding the term “textile yarn,” Fairchild’s provides a cross-reference to the term “yarn,” which is in turn defined as “[a] continuous strand of textile fibers that may be composed of endless filaments or short fibers twisted or otherwise held together.” According to Merriam-Webster’s on-line dictionary, the term “glass yarn” is defined as “yarn composed of glass fibers twisted from continuous filament strands or from staple fiber sliver.”
The GlassTwister is used to produce glass yarns for a wide variety of products. While glass fiber (fiberglass) yarns themselves are precluded from classification in HTSUS Section XI entitled “Textile and Textile Articles” per Section XI, Note 1(r), Section and Chapter titles are for ease of reference only and are not binding parts of the HTSUS. See General Rules of Interpretation 1. Therefore, for the purpose of classifying machinery in heading 8445, the GlassTwister, which produces glass-filament yarns that are used to make a range of textile fiberglass products, may be considered twisting machinery for producing textile yarns.
The applicable subheading for the VGT-11 ring twisting machine will be 8445.30.0010, HTSUS, which provides for Machines for preparing textile fibers; spinning, doubling or twisting machines and other machinery for producing textile yarns; textile reeling or winding (including weft winding) machines and machines for preparing textile yarns for use of the machines of heading 8446 or 8447: Textile doubling or twisting machines: Textile twisting machines. 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 at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Arthur Purcell at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division