867500 86 Ruling Active

The tariff classification of a glass crucible manufacturingsystem from Japan.

Issued October 28, 1991 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8464.20.0010, 8514.10.0000

Headings: 8464, 8514

Product description

The tariff classification of a glass crucible manufacturingsystem from Japan.

CBP rationale

The applicable subheading for the separately imported finishing machine will be 8464.20.0010, HTS, which provides for machine tools for working stone .

Full text

NY 867500 OCT 28 1991 CLA-2-85:S:N:N1:105 867500 CATEGORY: Classification TARIFF NO.: 8514.10.0000, 8464.20.0010 Ms. Leora C. Andrist Nippon Express U.S.A., Inc. 6730 N.E. 79th Court Portland, OR 97218 RE: The tariff classification of a glass crucible manufacturing system from Japan. Dear Ms. Andrist: In your letter dated September 19, 1991 on behalf of Heraeus Shin-Etsu America Inc. you requested a tariff classification ruling. The glass crucible manufacturing system consists of: four electrical resistance rotary tube furnaces used to purify silica grain via a gas injection process; an electric arc furnace for fusing/melting sand to form silica glass crucibles; a measuring machine to gauge the physical dimensions of the crucibles for weight, height and diameter; an etching and cleaning machine that cleans the crucibles with a hydrofluoric acid wash and dries them with infra-red heat; and a finishing machine which uses diamond grinding wheels for grinding the outside of the crucibles and silicon carbide blades to cut for height. All parts of this system will be imported in a single shipment, with the exception of the finishing machine. The system, less the finishing machine, will be classified as a functional unit in accord with Note 4, Section XVI, Harmonized Tariff Schedule of the United States (HTS), under subheading 8514.10.0000, which provides for industrial or laboratory electric resistance heated furnaces and ovens. The rate of duty will be 2.5 percent ad valorem. The applicable subheading for the separately imported finishing machine will be 8464.20.0010, HTS, which provides for machine tools for working stone . . . or for cold working glass: grinding or polishing machines. The rate of duty will be 3 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

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