CLA-2-87:OT:RR:NC:N1:101
Michael A. Capuzzi
Law Offices of Michael A. Capuzzi
101 North Riverside Drive, Suite 203
Pompano Beach, FL 33062-5011
RE: The tariff classification of windshields from unspecified countries
Dear Mr. Capuzzi,
In your letter dated October 18, 2012, you requested a tariff classification ruling on behalf of Guardian Automotive, Inc. of Auburn Hills, Michigan.
The items being considered are four (4) styles of “Windshields for Motor Vehicles.” You state that these products consist of laminated glass that is bent and shaped to fit in the opening of a specific make and model of motor vehicle. Each motor vehicle windshield is rectangular in shape and framed with a ceramic frit coating along the edge of the glass. The placement, size and shape of the ceramic frit border are to the specifications for the particular make and model of motor vehicle that utilizes the windshield. The ceramic frit is specifically placed on the windshield to allow the motor vehicle manufacturer to safely install the windshield in the vehicle by allowing glue, wiring, edge molding, brackets or other items to be blocked from view by the frit. The ceramic frit prevents these various items from being visible to the driver and, potentially, impacting their scope of vision through the windshield.
Other accoutrements of the Windshields are Rubberized Edge Molding and Mirror Buttons: The Rubberized Edge Molding is the specific size and shape required for installation of the Windshield into particular motor vehicle makes and models; it acts as a sealing barrier to limit wind, rain, noise and other elements from entering the interior of a vehicle. The Mirror Button, attached in the center of the upper portion of the Windshield, is a bracket or base on which the rear-view mirror of the vehicle is mounted. The placement of the Button is in a precise position as it relates to the location of the driver and the interior layout of the motor vehicle (i.e.; height of the seats, slope of the windshield, etc.).
The first item under consideration is the “Laminated Windshield with a Ceramic Frit Border, Rubberized Edge Molding and a Mirror Button.”
Laminated Windshield with a Ceramic Frit Border, Rubberized Edge Molding and a Mirror Button
The second item under consideration is the “Laminated Windshield with a Ceramic Frit Border and a Mirror Button.”
Laminated Windshield with a Ceramic Frit Border and a Mirror Button
The third item under consideration is the “Laminated Windshield with a Ceramic Frit Border and Rubberized Edge Molding.”
Laminated Windshield with a Ceramic Frit Border and Rubberized Edge Molding
The fourth item under consideration is the “Laminated Windshield with a Ceramic Frit.”
Laminated Windshield with a Ceramic Frit
The applicable classification subheading for all four (4) styles of “Windshields for Motor Vehicles” will be 8708.29.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts … of … motor vehicles … : Other parts … : Other: Other: Other.” The general rate of duty will be 2.5%.
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://www.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 ruling, contact National Import Specialist Richard LAMAN at 646-733-3017.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division