CLA-2-87:OT:RR:NC:N1:106
James MacNeill, Senior HTS Classification Analyst
MacNeill Consulting Services
P.O. Box 1214
Bristol, CT 06011-1214
RE: The tariff classification of windshields and skylight windows from an unspecified country
Dear Mr. MacNeill,
In your letter dated September 26, 2014, you requested a tariff classification ruling on behalf of Daimler Trucks North America (DTNA) of Portland, Oregon.
The first item under consideration is a Windshield (DTNA part number A18-63440-000) for use in a Daimler truck. As per your telephone conversation with this office, you stated that the Windshield is 77.85 inches in length. You state in your request that the Windshield is made of solar tinted asymmetrical float (safety) glass and is designed to fit the shape of the windshield opening in the cab of the truck for a particular make and model. It has a 25 millimeter (mm) obscuration band made of black ceramic paint applied over the full perimeter of the windshield. In addition to providing clear visibility and an aesthetic element, the obscuration band functions to hide the adhesive, cab structure, wiring, etc. It also serves to prevent ultraviolet light degradation of the adhesive, and provides an area for the adhesive to attach to. Commonly referred to as “ceramic frit”, the obscuration band is a ceramic enamel material consisting essentially of a slurry of glass particles and pigments suspended in a liquid. The slurry is applied to the glass and then fired to fuse the ceramic paint to the glass. In addition, the Windshield is encapsulated in a polyurethane rim, which acts as a sealing barrier once the Windshield is installed.
The second item is a Skylight Window (DTNA part number 18-30276-000). As per our telephone conversation with this office, you stated that the Skylight Window dimensions are 39.85 inches by 16.9 inches. According to your ruling request, the Skylight Window is made of bent laminated clear (safety) glass and is designed to fit the shape of the skylight opening in the cab roof of the truck for a particular make and model. It has a 33 millimeter (mm) wide obscuration band made of black ceramic paint applied over the full perimeter of the glass. The obscuration mask functions as a mask to hide the adhesive, cab structure, wiring, etc. from visibility, to prevent ultraviolet light degradation of the adhesive and provide an area for the adhesive to attach to. The obscuration band is a ceramic enamel material consisting essentially of a slurry of glass particles and pigment suspended in a liquid. The slurry is applied to the glass and then fired to fuse the ceramic paint to the glass. The Skylight Window is also encapsulated in a polyurethane rim, which acts as a sealing barrier once it is installed.
The applicable subheading for the Windshield (DTNA part number A18-63440-0000) and the Skylight Window (DTNA part number 18-30276-000) 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%.
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, please National Import Specialist Liana Alvarez at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division