CLA-2-87:S:N:N1:101-859234
Mr. Mike Dowson
Lec-Triks
Box 151 L7R 3Y2
Burlington, Ontario, Canada
RE: The tariff classification of electric window regulators for
automobiles, manual window regulators for
automobiles, window glass channels, insulation
material, and sound deadener material from Canada
Dear Mr. Dowson:
In your letter dated December 20, 1990 you requested a tariff
classification ruling.
The first item which you submitted is an electric window
regulator for automobiles. This product is used to convert
standard automobile windows to electric power windows. The item
consists of an electric motor with a guide attachment which is used
to lift and lower the automobile window. You have informed our
Buffalo District that the motor is a 12 Volt, one Amp DC motor with
a power output of 12 Watts.
The second item is a manual window regulator for automobiles.
This product is used to replace worn out window regulators.
The third item is a window glass channel which attaches the
window glass to either the electric or manual window regulator.
The fourth item is sound deadener material which consists of
reclaimed polyvinylchloride (PVC) sheet. This material is applied
to the interior panels of doors and trunk lids to insulate against
sound transmission. The material is imported in 5 foot by 6 foot
rolls and is not cut to size to fit any particular automobile.
The fifth item is the sound deadener material of item four
which is bonded to polyurethane foam. This combination sound
deadener/foam insulation is used on the firewall, floor, and trunk
of the automobile. It is imported in 8 foot by 6 foot rolls, and
is not cut to size to fit any particular automobile.
The applicable subheading for the electrical window regulator
mechanism will be 8501.10.4040, Harmonized Tariff Schedule of the
United States (HTS),
which provides for other brushless DC motors of an output not exceeding 37.5
Watts. The rate of duty will be 6.6 percent ad valorem.
The applicable subheading for the manually operated window regulator
mechanism will be 8302.30.3000 which provides for other mountings, fittings
and similar articles of iron or steel, of aluminum or of zinc suitable for
motor vehicles. The rate of duty will be 3.1 percent ad valorem.
The applicable subheading for the window channel will be 8302.30.3000
which provides for other mountings, fittings and similar articles of iron or
steel, of aluminum or of zinc suitable for motor vehicles. The rate of duty
will be 3.1 percent ad valorem.
The applicable subheading for the sound deadener material will be
3920.42.5000 which provides for other plates, sheets, film, foil and strip
of plastics, noncellular and not reinforced, laminated, supported or
similarly combined with other materials, of polymers of vinyl chloride,
flexible, other. The rate of duty will be 4.2 percent ad valorem.
The applicable subheading for the sound deadener material bonded to foam
will be 3921.13.5000 which provides for other plates, sheets, foil and strip,
of plastic, cellular, of polyurethane, other. The rate of duty will be 4.2
percent ad valorem.
Goods classifiable under the following subheading, which originated in
the territory of Canada, will be entitled to the rate of duty as indicated
below, under the United States-Canada Free Trade Agreement upon compliance
with all applicable regulations:
Subheading Rate of duty
8501.10.4040 4.6 percent ad valorem
8302.3030000 2.1 percent ad valorem
3920.42.5000 2.9 percent ad valorem
3921.13.5000 2.9 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