HQ H112616
CLA-2 OT:RR:CTF:TCM H112616 RM
Port Director
Port of Laredo
U.S. Customs and Border Protection
Lincoln/Juarez Bridge, Administrative Bldg. #2 Laredo, TX 78040
Attn: Mr. Mick Cruz, SIS
RE: Tariff Classification of Automotive Glass Windows, Sunroofs and Windshields; Internal Advice Request 10/018
Dear Port Director:
This is in response to the memorandum from your office, dated May 14, 2010, forwarding with comments the Request for Internal Advice initiated by Saint Gobain Mexico SA (“Requester”), dated January 25, 2010, regarding the tariff classification of certain automotive glass windows, sunroofs and windshields under the Harmonized Tariff Schedule of the United States (“HTSUS”).
FACTS:
The merchandise at issue is: (1) a framed automotive side glass window, (2) a framed automotive glass sunroof, (3) a framed automotive rear glass window, and (4) an unframed automotive windshield fitted with two locator pins, an optical coupler that serves as a rain sensor, and a mirror base. In all instances, the glass component consists of either tempered or laminated glass.
ISSUE:
What is the correct classification of the subject automotive windows, sunroofs and windshields under the HTSUS?
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (“GRIs”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order.
Note 3 to Section XVII (which includes Chapter 87, HTSUS), provides:
References in chapters 86 to 88 to “parts” or “accessories” do not apply to parts or accessories which are not suitable for use solely or principally with the articles of those chapters. A part or accessory which answers to a description in two or more headings of those chapters is to be classified under that heading which corresponds to the principal use of that part or accessory.
The 2010 HTSUS headings at issue are the following:
7007 Safety glass, consisting of toughened (tempered) or laminated glass:
Laminated safety glass:
7007.21 Of a size and shape suitable for incorporation in vehicles, aircraft, spacecraft or
Vessels:
7007.21.10 Windshields …
* * *
8708 Parts and accessories of the motor vehicles of headings 8701 to 8705:
Other parts and accessories of bodies (including cabs):
Other:
8708.29.50 Other …
* * *
The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
EN 87.08 provides, in pertinent part:
This heading covers parts and accessories of the motor vehicles of headings 87.01 to 87.05, provided the parts and accessories fulfil both the following conditions:
They must be identifiable as being suitable for use solely or principally with the above mentioned vehicles; and
They must not be excluded by the provisions of the Notes to Section XVII (see the corresponding General Explanatory Note).
Parts and accessories of this heading include:
…
(B) Parts of bodies and associated accessories, for example, … framed windows, windows equipped with heating resistors and electrical connectors, window frames; … [Emphasis added]
…
I. Classification of the Framed Automotive Side Glass Window, Automotive Glass Sunroof, and Rear Glass Window
To determine whether an article is a “part”, the U.S. Court of Customs and Patent Appeals (now the U.S. Court of Appeals for the Federal Circuit) issued two separate, but not inconsistent, rules: the Willoughby rule and the Pompeo rule. See Bauerhin Technologies Limited Partnership v. United States, 110 F.3d 774, 779 (Fed. Cir. 1997).
The Willoughby rule states that an item is a “part” of an article when it “‘is an integral, constituent or component part, without which the article to which it is to be joined, could not function as such article.’” Id. (quoting United States v. Willoughby Camera Stores, Inc., 21 C.C.P.A. 322, 324 (1933)). The Pompeo rule states that an item is a “part” when it is “dedicated solely for use with another article” rather than being “a separate and distinct commercial entity.” See id.; see also ABB, Inc. v. United States, 421 F.3d 1274, 1277 (Fed. Cir. 2005) (defining a “‘distinct and separate commercial entity’” as an article, even when with a “plurality of articles,” wherein the article is “‘complete in itself’” and “‘performs its separate function without loss of any of its essential characteristics’”) (quoting Willoughby Camera Stores Inc., 21 C.C.P.A. at 325).
In condition as imported, the side glass window, glass sunroof, and rear glass window at issue are cut to size and framed to fit into the car’s body. Therefore, applying Pompeo, we find that the goods are classifiable under heading 8708, HTSUS, as “Parts … of the motor vehicles of headings 8701 to 8705,” because they are suitable for use solely with automobiles (which are classified in Chapter 87 of the HTSUS) and are not separate and distinct commercial entities. Our conclusion is in keeping with the EN 87.08(B), which lists “[p]arts of bodies and associated accessories, for example … framed windows …” as goods covered by that heading.
II. Classification of the Unframed Windshield
Requester avers that the unframed windshield is classifiable under heading 7007, HTUS, as “Safety glass … consisting of toughened (tempered) or laminated glass.” In support, he cites to HQ 950890, dated March 12, 1992, wherein CBP classified fixed windshields for locomotives made from laminated glass in subheading 7007.21.10, HTSUS. We note, however, that the windshield at issue is beyond the scope of heading 7007, HTSUS, which covers safety glass without more, because it is fitted with two locator pins, a rain sensor, and a mirror base, and as such, is designated for use in an automobile. It follows that the windshield is also classifiable under heading 8708, HTSUS, as “Parts … of the motor vehicles of headings 8701 to 8705.”
Our conclusion is in accord with EN 87.08(B), which lists “windows equipped with heating resistors and electrical resistors,” goods akin to the one at issue, as a “part” of a motor vehicle’s body.
HOLDING:
By application of GRI 1 (Note 3 to Section XVII), the framed automotive side glass window, glass sunroof and rear glass window, and the unframed automotive windshield are classifiable in subheading 8708.29.50, HTSUS, as “Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories of bodies (including cabs): Other: Other.” The column one, general rate of duty is: 2.5% ad valorem.
Duty rates are provided for convenience only and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the U.S. International Trade Commission’s website, located at www.usitc.gov.
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division