CLA-2-87:OT:RR:NC:N2:206
Michael John Shea
American Global Logistics LLC
3399 Peachtree Road NE, Suite 1130
Atlanta, GA 30326
RE: The tariff classification of a front windshield and rear window from China
Dear Mr. Shea:
In your letter dated November 29, 2018, you requested a tariff classification ruling on behalf of your client, Fuyao North America Inc. Descriptive literature and pictures were provided with your request.
The items under consideration have been identified as a Front Windshield (Part Number FW02766GTY), and Rear Window (Part number DB11115GTN), which are used in passenger vehicles. You state that the windshields and rear windows have enamel paint frames, and other attachments, such as silver heat lines, electrical connectors, and fittings to connect rear view mirrors.
The front windshield consists of laminated glass using poly-vinyl butyral, powdered silver, enamel paint frame, and an electrical connector, which is attached to the glass surface and connected with wiring to the vehicle body. The rear window consists of a tempered glass plate, powdered silver heat lines, enamel paint frame, and an electrical connector, which is attached to the glass surface and connected with wiring to the vehicle body.
The applicable subheading for the Front Windshield (Part Number FW02766GTY) and Rear Window (Part number DB11115GTN) will be 8708.29.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories of bodies (including cabs): Other: Other: Other.” The general rate of duty will be 2.5% ad valorem.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 8708.29.5060, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8708.29.5060, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, please contact National Import Specialist Liana Alvarez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division