CLA-2-87:OT:RR:NC:N:2:206
James MacNeill
MacNeill Classification Compliance
PO Box 1214 Bristol, CT 06011
RE: The tariff classification of tempered automotive windows from Mexico
Dear Mr. MacNeill:
In your letter dated February 7, 2024, you requested a tariff classification ruling on behalf of your client, Daimler Truck North America.
The items under review are five automotive tempered glass windows. Item 1 is a tempered glass window without a frame, with a ceramic frit obscuration border, and electrical heating elements. Item 2 is a tempered glass window without a frame, with a ceramic frit obscuration border, and an electrical alarm sensor to indicate if the window is open. Item 3 is a tempered glass window without a frame, with a ceramic frit obscuration border, and without electrical devices. Item 4 is a tempered glass window without a frame, without a ceramic frit obscuration border, with a rubber molding around the entire outer edge, and without electrical devices. Item 5 is a tempered glass window, without a frame, without a ceramic frit obscuration border, without electrical devices, and with a permanent marking of safety glass glazing (DOT).
In your letter you suggested classification of all five windows in subheading 8708.22.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for automotive windshields and windows. We partially agree.
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRI's). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. Subheading Note to Chapter 87 states that subheading 8708.22.00 covers:
(a) front windscreens (windshields), rear windows and other windows, framed; and
(b) front windscreens (windshields), rear windows and other windows, whether or not framed, incorporating heating devices or other electrical or electronic devices, when suitable for use solely or principally with the motor vehicles of headings 8701 to 8705.
Heading 7007, HTSUS covers safety glass consisting of toughened (tempered) or laminated glass. Subheading 7007.11.10, HTSUS, covers toughened (tempered) safety glass: of size and shape suitable for incorporation in vehicles, aircraft, spacecraft or vessels: For motor vehicles of chapter 87.
The Explanatory Note (EN) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
EN for heading 7007 states, in pertinent part, that Safety glass incorporated in other articles and thus in the form of parts of machines, appliances or vehicles is classified with those machines, appliances or vehicles.
CBP has consistently held that a ceramic frit advances the glass beyond the scope of heading 7007, HTSUS (See rulings N234452, dated 11/06/2012, N257630, dated 10/09/14, N303720, dated 04/23/2019, N309504, dated 03/03/2020, N309511, dated 03/03/2020, and HQ H315471, dated 6/28/2023). Therefore, Item 1, Item 2 and Item 3 meet the terms of subheading 8708.22, HTSUS. In addition, a permanently attached rubber molding acts as a frame. As a result, Item 4 will also be classified in the same subheading.
Moreover, CBP rulings are consistent in holding that automotive glass without a frame, without a ceramic frit, or without electrical components are properly classified in subheading 7007.11, HTSUS. See Headquarters Ruling H112616 (dated 11/1/2010). This is also consistent with the language in the ENs for heading 7007 cited above. Therefore, Item 5 meets the terms of heading 7007, HTSUS.
The applicable subheading for Item 1, Item 2, Item 3, and Item 4 items will be 8708.22.0000, HTSUS, which provides for Parts and accessories for the motor vehicles of headings 8701 to 8705: Other parts and accessories of bodies (including cabs): Front windscreens (windshields), rear windows and other windows specified in subheading note 1 to this chapter. The rate of duty will be 2.5 percent ad valorem.
The applicable subheading for Item 5 will be 7007.11.0010, HTSUS, which provides for Safety glass, consisting of toughened (tempered) or laminated glass: Toughened (tempered) safety glass: Of size and shape suitable for incorporation in vehicles, aircraft, spacecraft or vessels: For motor vehicles of chapter 87. The general rate of duty is 5.5% ad valorem.
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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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