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 sidelites 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 Sidelites (Part Numbers DQ12856 GTY. DQ11946 GTN, FV26974 GTY, FQ25016 GTY, and FD26426 GTY), which are glass windows that are fitted on the side sections of passenger vehicles. The sidelites 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 DQ12856 GTY is made of tempered glass for a Chevrolet Equinox 5D SUV with a ceramic frit border The DQ11946 GTN is made of tempered glass for a Chevrolet Suburban/GMC Yukon/Cadillac ESV 5D SUV and equipped with heating and antenna lines. The FV26974 GTY is made of laminated glass for the BMW 7-Series G11 4D with a ceramic frit border. The FQ25016 GTY is made of laminated glass for an Audi A7
Sportback and contains rubber edge molding. The FD26426 GTY is made of laminated glass for a Mercedes-Benz S-Class (W222) 4DR with plastic and metal components for a window track. You state that all five sidelites are used as replacement parts for these specific vehicles.
The applicable subheading for the Automotive Sidelites (Part Numbers DQ12856 GTY. DQ11946 GTN, FV26974 GTY, FQ25016 GTY, and FD26426 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