CLA-2 RR:TC:MM 958629 JAS

Port Director of Customs
110 South 4th. St.
Minneapolis, MN 55401

RE: PRD 3501-94-100323; Machines for Producing Insulated Glass Windows, Glass Working Machines, Window Making Production Line; Loading, Loading Machine. Heading 8428, Machine for Removing Metal From Glass; Metal Grinding Machine, Heading 8460; Washing and Drying Machine, Inlet and Outlet Station, Functional Unit, Section XVI, Note 4

Dear Port Director:

This is our decision on Protest 3501-94-100323, filed against your classification under the Harmonized Tariff Schedule of the United States (HTSUS), of certain machines made in Austria for a production system used to manufacture insulating glass for windows, doors, etc. The entry under protest was liquidated on May 20, 1994, and this protest timely filed on August 17, 1994.


The machines covered by this protest are ten (10) individual components which, together with other machines not the subject of this protest, make up the Type LV 38/25 PSL Insulating Glass Production Line.

The model RTV-11/25AV is a positioning machine or outlet transport station that inserts glass sheets into the model AKL-25V stripper, which is a machine that grinds the edges of the glass sheets; the model RTV-22/25WEV inlet transport machine moves glass sheets into the model VHW-25V8 washing and drying machine, and the model RTV-38 outlet transport station removes the glass from washer/dryer; the model RTV 32WE inlet transport unit transports glass sheets to a coating machine whose specific function is unspecified; the model RSV-38/25B is a frame mounting machine that assembles butyl coated spacer frames onto the glass sheets; the model PSL-35/25V assembles glass panes together with the necessary spacer frames; the model - 2 -

FPL-25/25 flat press machine presses the glass panes and spacer frames together into an airtight unit; finally, the model RTV-32/25 transport and storing machine removes glass sheets from one machine in the production line and stores them for processing in another machine in the line.

The merchandise was incorrectly entered under subheading 8474.80.00, HTSUS, as other machinery for working earth, stone, or other mineral substances in solid form. Customs reclassified the model RTV-11/25AV and the model AKL-25V in liquidation under heading 8460, as metal finishing machines, and the remaining models under heading 8479, as machines not elsewhere specified or included in Chapter 84. Protestant maintains these machines were incorrectly entered under provisions of heading 8474 as sorting, screening and washing machinery. Protestant's claim is that the machines, when interconnected, are for cold working glass, and are, therefore, classifiable in a subheading of heading 8464, and that heading 8464 is a more specific provision than heading 8460.

The provisions under consideration are as follows:

8428 Other lifting, handling, loading or unloading machinery...:

8428.90.00 Other machinery...1.2 percent

* * * *

8460 Machine tools for ...grinding...polishing or otherwise finishing metal...: Other grinding machines...:

8460.29.00 Other...4.4 percent

* * * * 8464 Machine tools for...cold working glass: 8464.20 Grinding or polishing machines:

8464.20.00 (now 20.50) Other...2.6 percent 8464.90 Other:

8464.90.00 (now 90.50) Other...2.6 percent - 3 -

* * * * 8479 Machines and mechanical appliances having individual functions, not specified or included elsewhere in [Chapter 84]: 8479.89 Other:

8479.89.90 (now 89.95) Other...3.2 percent


Whether the ten (10) machines are classifiable individually, or together, as a machine tool for working glass.


Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). GRI 1 states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes, and provided the headings or notes do not require otherwise, according to GRIs 2 through 6. Section XVI, Note 4, provides, in part, that where a machine consists of individual components intended to contribute together to a clearly defined function covered by one of the headings in chapter 84 or chapter 85, then the whole is considered to be classified in the heading appropriate to that function.

The Harmonized Commodity Description And Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System. While not legally binding, and therefore not dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized System and are thus useful in ascertaining the classification of merchandise under the System. Customs believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989). As to protestant's claim under heading 8464, relevant ENs at p. 1283 state under (II) MACHINE-TOOLS FOR COLD WORKING GLASS, that machines of heading 84.64 are used for cold-working as opposed to hot-working glass, and include, in addition to certain sawing, cutting, slitting, grinding, drilling and turning machines, other machines for truing, polishing and engraving glass. In our opinion, the entire ten components do not form a single production line for making insulated glass windows, doors, etc., and, for this reason, they cannot be classified as a functional unit under either under subheading 8464.20.50 or subheading 8464.90.50. However, the model AKL-25V stripper, or grinding machine, comports with the description in the cited ENs. The literature indicates the model RTV-11/25AV outlet transport section positions the - 4 -

glass sheet so that it can be moved into the model AKL-25 striping machine. These two machines are a functional unit under Section XVI, Note 4, that together perform a grinding function appropriate to machines of heading 8464.

The model RTV-22/25WEV transports glass sheets to the inlet portion of the model VHW-25V8, washing and drying machine. The cleaned and dried glass is then unloaded by the model RTV-38 outlet transport station. These three machines contribute together to perform a washing and drying function. However, washing and drying machines are not specifically described in heading 8479. Because that heading does not describe a machine or machines by specific function, these three machines cannot be classified in heading 8479 by virtue of Section XVI, Note 4. Both the RTV-22/25WEV and the RTV-38 perform a loading or unloading function appropriate to machines of heading 8428, while the model VHW-25V8 remains a washing/drying machine classifiable in appropriate provisions of heading 8479.

The model RTV-32WE inlet transport station transports glass sheets to a coating machine. Because the coating machine is not a part of this protest, the two cannot be classified as a functional unit. The model RTV-32WE performs a function appropriate to machines of heading 8428.

Neither the model RSV-38/25B frame mounting machine, the model PSL-35/25W assembly machine, nor the model FPL-25/25 flat press machine, as described, cold works glass, so that none can be classified under heading 8464. These machines perform an assembling function appropriate to machines of heading 8479. However, as previously stated, because these machines are not regarded as a functional unit under Section XVI, Note 4, each is provided for separately in heading 8479. Finally, the model RTV-32/25 performs a transport function appropriate to machines of heading 8428.


Under the authority of GRI 1, the model RTV-11/25AV and the model AKL-25 are provided for in heading 8464. They are a functional unit classifiable in subheading 8464.20.00, HTSUS.

Under the authority of GRI 1, the models RTV-22/25WEV and the RTV-38 are provided for in heading 8428. Each is separately classifiable in subheading 8428.90.00, HTSUS. The model VHW-25V8 is provided for in heading 8479. It is classifiable in subheading 8479.89.90 (now 95). The model RTV-32WE and the model RTV-32/25 are provided for in heading 8428. Each is separately classifiable in subheading 8428.90.00, HTSUS. The models RSV-38/25B, PSL-35/25V and FPL-25/25 are provided for in heading 8479. Each is separately classifiable in subheading 8479.89.90 (now 95). - 5 -

The merchandise should be reclassified as indicated above, and the protest ALLOWED in part and DENIED in part, as appropriate. In accordance with Section 3A(11)(b) of Customs Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, you should mail this decision, together with the Customs Form 19, to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry or entries in accordance with the decision must be accomplished prior to mailing the decision. Sixty days from the date of the decision the Office of Regulations and Rulings will take steps to make the decision available to Customs personnel via the Customs Rulings Module in ACS and to the public via the Diskette Subscription Service, the Freedom of Information Act and other public access channels.


John Durant, Director
Tariff Classification
Appeals Division