CLA-2-87:OT:RR:NC:N2:206
Daniel J. Meylor
Carmichael International Service
533 Glendale Blvd.
Los Angeles, CA 90026
RE: The tariff classification of backlites from China
Dear Mr. Meylor:
In your letter dated February 4, 2020, you requested a tariff classification ruling on behalf of your client, Xinyi Auto Glass (North America) Corp. Descriptive literature and pictures were provided with your request.
The items under consideration have been identified as Automotive Backlites (Part Numbers FB27060 GTY. FB24745 GTY, DB13047 YPY, FB27319 GTY, and FB24532 GTY), which are glass windows that are fitted on the back of passenger vehicles. The backlites are comprised of either tempered or laminated glass, and are made for specific models of vehicles. They are equipped with linings and fittings to make it unfit for use in another vehicle.
The FB27060 GTY is made of tempered glass for the Mercedes Benz GLC W253 SUV and contains a ceramic frit border. The FB24745 GTY is made of tempered glass for the Volkswagen Touareg 5D SUV and fitted with plastic and metal components. The DB13047 YPY is made of tempered glass for the Lincoln Nautilus 5D SUV 2019 and equipped with a silver paste heating and antenna lines. The FB27319 GTY is made of laminated glass for the Porsche Panamera SD Hatchback and contains a ceramic frit border. The FB24532 GTY is made of laminated glass for the Jaguar XJ 4D sedan and contains a rubber edge molding. You state that all five backlites are used as replacement parts for these specific vehicles.
The applicable subheading for the Automotive Backlites (Part Numbers FB27060 GTY. FB24745 GTY, DB13047 YPY, FB27319 GTY, and FB24532 GTY) 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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8708.29.5060, HTSUS, unless specifically excluded, are subject to an additional 25 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 HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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