CLA-2-85:OT:RR:NC:N1:101
Gordon Rahschulte
UPS Trade Management, Inc.
12380 Morris Road
Alpharetta, GA 30005-4177
RE: The tariff classification of motor vehicle parts from Taiwan
Dear Mr. Rahschulte,
In your letter dated November 12, 2007, you requested a tariff classification ruling on behalf of your client, Precision Replacement Parts Corporation of Cedar Rapids, Iowa.
The items concerned are various parts used in the manufacturer or repair of a motor vehicle. You submitted a sample of each part with your Ruling Request, which will he returned per your request.
The first item is the Windshield Moulding (Part # WFS D1158). It is one strip of PVC (polyvinylchloride) that is used to cover and seal the area between the windshield and the body of a motor vehicle. The moulding is black in color and measures approximately 1 ½ inches in width and 6 ½ feet in length.
The applicable classification subheading for the Windshield Moulding (Part # WFS D1158) will be 3926.90.4590, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastics … : Other: … other seals: Other”. The rate of duty will be 3.5%.
The second item is the Windshield Clip Kit (Part # PCK-610-89). The Kit consists of eighteen (18) plastic parts of various shapes used to help set or secure the windshield of a motor vehicle
The applicable classification subheading for the Windshield Clip Kit (Part # PCK-610-89) will be 3926.30.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastics … : Fittings for … coachwork or the like: Other”. The rate of duty will be 5.3%.
The third item are the Windshield Wiper Blades (Part # PWB-1019). The Blades are used on motor vehicles, are made of metal and black rubber and measure approximately 19 inches in length.
The applicable classification subheading for the Windshield Wiper Blades (Part # PWB-1019) will be 8512.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “ … windshield wipers … of a kind used for … motor vehicles; parts thereof: Parts: Other”. The rate of duty will be 2.5%.
The fourth item is the Mirror Button (Part # PMB-12112). It is square-shaped with two (2) indentations, made of zinc with a coating of black enamel paint and measures approximately 1 ½ by 1 ¾ inches. The Button attaches onto the interior portion of a motor vehicle’s windshield and is used as a bracket to fasten the rearview mirror.
The applicable classification subheading for the Mirror Button (Part # PMB-12112) will be 8302.30.3060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Base metal mountings, fittings and similar articles … : Other mountings, fittings and similar articles suitable for motor vehicles … : Of … zinc: Other”. The rate of duty will be 2%.
The last item is the Passenger Glass Door Hardware (Part # PHP DD11102). The Hardware is a triangular piece of steel with a coating of POWERCRON (for corrosion protection) that has a hole in it and one small, extruding knob; it measures approximately 2 inches in height by 2 ½ inches in width at the top and 1 inch in width at the bottom. The purpose of the item is to serve as a connector between the bottom of door glass of a vehicle (usually attached with screws) and the window mechanism that rolls the window up and down.
The applicable classification subheading for the Passenger Glass Door Hardware (Part # PHP DD11102) will be 8302.30.3060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Base metal mountings, fittings and similar articles … : Other mountings, fittings and similar articles suitable for motor vehicles … : Of … steel … : Other.”. The rate of duty will be 2%.
Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://ww.usitc.gov /tata/hts/.
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 classification of the Windshield Moulding or Windshield Clip Kit, contact National Import Specialist Joan Mazzola at 646-733-3023. If you have any questions regarding the classification of the Windshield Wiper Blades, contact National Import Specialist Richard Laman at 646-733-3017. If you have any questions regarding the classification of the Mirror Button or Passenger Glass Door Hardware, contact Barbara Kaiser at 646-733-3024.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division