CLA-2 CO:R:C:M 950831 KCC
District Director
U.S. Customs Service
Main and Stebbins Streets, PO Building
P.O. Box 1490
St. Albans, Vermont 05478
RE: Protest No. 0201-91-100329; windshields; GRI 1; 8607.91.00;
EN 86.07; General EN III(C), Section XVII; laminated safety
glass; 010719
Dear Sir:
This is in response to the Application for Further Review of
Protest No. 0201-91-100329, dated June 3, 1991, which pertains to
the tariff classification of windshields under the Harmonized
Tariff Schedule of the United States (HTSUS).
FACTS:
The articles under consideration are fixed windshields for
locomotives made from laminated glass and imported from Canada.
Upon importation into the U.S., the windshields were liquidated
under subheading 7007.29.00, HTSUS, which provides for "Safety
glass, consisting of toughened (tempered) or laminated
glass..Laminated safety glass...Other."
The protestant, C. J. Tower Inc., contends that the
windshields are classifiable under subheading 8607.91.00, HTSUS,
which provides for "Parts of railway or tramway locomotives or
rolling stock...Other...Of locomotives."
However, Customs Form 6445A, Customs Protest and Summons
Information Report, states that the windshields are more
specifically classified under subheading 7007.21.10, HTSUS, which
provides for "Safety glass, consisting of toughened (tempered) or
laminated glass...Laminated safety glass...Of size and shape
suitable for incorporation in vehicles, aircraft, spacecraft or
vessels...Windshields."
ISSUE:
Are the windshields properly classified under subheading
7007.21.10, HTSUS, as laminated safety glass for vehicles, or
under subheading 8607.91.00, HTSUS, as parts of locomotives?
LAW AND ANALYSIS:
The protestant contends that the windshields are properly
classified under subheading 8607.91.00, HTSUS, as parts of
locomotives. Explanatory Note (EN) 86.07 of the Harmonized
Commodity Description and Coding System (HCDCS) states that
"[t]his heading covers parts and accessories of the motor
vehicles of heading 87.01 to 87.05, provided the parts and
accessories fulfil both the following conditions:
(i) They must be identifiable as being suitable for use
solely or principally with the above-mentioned
vehicles;
and (ii) They must not be excluded by the provisions of the
Notes to Section XVII (see the corresponding General
Explanatory Note).
HCDCS, Vol. 4, p. 1418. General EN (III) PARTS AND ACCESSORIES
states that "[i]t should, however, be noted that these headings
apply only to those parts or accessories which comply with all
three of the following conditions:
(a) They must not be excluded by the terms of Note 2 to
this Section (see paragraph (A) below).
and (b) They must be suitable for use solely or principally
with the articles of Chapters 86 to 88 (see paragraph
(B) below).
and (c) They must not be more specifically included elsewhere
in the Nomenclature (see paragraph (C) below).
HCDCS, Vol. 4, p. 1410. Paragraph (C) Parts and accessories
covered more specifically elsewhere in the Nomenclature states
that "[p]arts and accessories, even if identifiable as for the
articles of this Section, are excluded if they are covered more
specifically by another heading elsewhere in the Nomenclature,
e.g.:
(8) Unframed safety glass consisting of toughened or
laminated glass, whether or not shaped (heading 70.07).
HCDCS, Vol. 4, p. 1412. The Explanatory Notes, although not
dispositive, are to be looked to for the interpretation of the
HTSUS. 54 Fed. Reg. 35127, 35128 (Aug. 24, 1989). The
windshields do not satisfy the terms of subheading 8607.91.00,
HTSUS, as they are more specifically described in a previous
HTSUS heading, heading 7007.
Heading 7007, HTSUS, provides for "Safety glass, consisting
of toughened (tempered) or laminated glass...." In Headquarters
Ruling Letter (HRL) 010719 dated May 14, 1979, Customs held that
laminated glass windshields for locomotives were classified under
the provision for laminated glass in item 544.41, Tariff
Schedules of the United States (TSUS) (the precursor provision to
subheading 7007.21.10, HTSUS).
Congress has indicated that earlier tariff rulings must not
be disregarded in applying the HTSUS. The conference report to
the 1988 Omnibus Trade Bill, states that "on a case-by-case basis
prior decisions should be considered instructive in interpreting
the HTS[US], particularly where the nomenclature previously
interpreted in those decisions remains unchanged and no
dissimilar interpretation is required by the text of the
HTS[US]." H.Rep. No. 100-576, 100th Cong., 2d Sess. 548, 550
(1988). Since the subject nomenclature in the TSUS and HTSUS are
essentially the same and the articles at issue in HRL 010719 and
the instant case are essentially the same, we find that HRL
010719 is instructive and supports our conclusion that the
instant windshields are classified in heading 7007, HTSUS.
Specifically, the windshields are more specifically classified in
subheading 7007.21.10, HTSUS, as windshields made of laminated
safety glass of size and shape suitable for incorporation in
vehicles, aircraft, spacecraft or vessels.
HOLDING:
The windshields are properly classified under subheading
7007.21.10, HTSUS, which provides for "Safety glass, consisting
of toughened (tempered) or laminated glass...Laminated safety
glass...Of size and shape suitable for incorporation in vehicles,
aircraft, spacecraft or vessels...Windshields."
Since the rate of duty under the classification indicated
above is the same as the liquidated rate, the protest should be
denied. A copy of this decision should be attached to the
Customs Form 19 and provided to the protestant as part of the
notice of action on the protest.
Sincerely,
John Durant, Director
Commercial Rulings Division