N310476 N3 Ruling Active

The tariff classification of silica rollers from China

Issued March 26, 2020 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9903.88.01, 8514.90.8000

Headings: 9903, 8514

Product description

Descriptive literature was submitted. The merchandise under consideration are silica rollers, which are exclusively used in industrial glass tempering ovens. The rollers vary in length, diameter and weight and have metal endcaps that allow the rollers to be mounted and secured to the oven. In use, the rollers convey flat glass back and forth in the horizontal tempering oven as it is being subjected to temperatures of approximately 700 degrees Celsius.

CBP rationale

The applicable subheading for the silica rollers will be 8514.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Industrial or laboratory electric furnaces and ovens (including those functioning by induction or dielectric loss); other industrial or laboratory equipment for the heat treatment of materials by induction or dielectric loss; parts thereof: Parts: Other.

Full text

N310476 March 26, 2020 CLA-2-85:OT:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8514.90.8000; 9903.88.01 Susan Coward Vesuvius USA 1115 Highway 301 North Dillon, South Carolina 29536 RE: The tariff classification of silica rollers from China Dear Ms. Coward: In your letter dated March 6, 2020, you requested a tariff classification ruling. Descriptive literature was submitted. The merchandise under consideration are silica rollers, which are exclusively used in industrial glass tempering ovens. The rollers vary in length, diameter and weight and have metal endcaps that allow the rollers to be mounted and secured to the oven. In use, the rollers convey flat glass back and forth in the horizontal tempering oven as it is being subjected to temperatures of approximately 700 degrees Celsius. The applicable subheading for the silica rollers will be 8514.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Industrial or laboratory electric furnaces and ovens (including those functioning by induction or dielectric loss); other industrial or laboratory equipment for the heat treatment of materials by induction or dielectric loss; parts thereof: Parts: Other. The general duty rate will be Free. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8514.90.8000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.01, in addition to subheading 8514.90.8000, HTSUS, listed above. 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 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 Sandra Martinez at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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