This heading covers machines that work glass in its solid, cold state — grinding, polishing, cutting, drilling, and edge-working equipment. Machinery that works molten or semi-molten glass (furnaces, blowing machines, forming presses) is classified under separate headings for glass-industry machinery. The distinction turns on whether the glass is in a solid or molten state during the working operation.

Section 301 applicability is determined at the HTS 10-digit level and by country of origin. The buyer should identify the precise HTS subheading for the machine, confirm the country of manufacture (not just country of export), and check the current USTR Section 301 product list and any active exclusions. A licensed customs broker or trade attorney can conduct this review and advise on whether an exclusion request or alternative sourcing strategy is warranted.