Windshield Wiper Blade

HQ 083970 July 14, 1989 CLA-2:CO:R:C:G 083970 JAS CATEGORY: Classification TARIFF NO.: 4016.99.5050 Ms. Judy M. McCain Commonwealth of Virginia Department of World Trade 6000 World Trade Center Norfolk, Virginia 23510 RE: Windshield Wiper Blade Dear Ms. McCain: In your letter of March 15, 1989, on behalf of Innovative Industries, Inc., you inquire as to the tariff classification of a double edged windshield wiper blade from Taiwan. Our ruling follows. FACTS: A submitted sample and United States patent description depict an article approximately 18 inches long and consisting of a double edge rubber wiper blade portion attached at the top to a plastic spine or frame with steel retainer clip on one end. After importation, the article will function as the blade portion of an automotive windshield wiper. ISSUE: Is the wiper blade classifiable under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) as part of a windshield wiper or under some other provision? LAW AND ANALYSIS: In accordance with General Rule of Interpretation (GRI) 1, HTSUSA, for legal purposes, classification shall be determined according to the terms of the headings and any relative section - 2 - or chapter notes. Heading 8512, HTSUSA, covers electrical lighting or signaling equipment (excluding articles of heading 8539), windshield wipers, defrosters and demisters, of a kind used for cycles or motor vehicles; parts thereof. Section XVI, Note 2(b), HTSUSA, which governs classification of merchandise in Chapter 85, states that parts suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading are to be classified with with the machines of that kind. However, Note 2(b) is subject to Note 1(a) to Section XVI. Note 1(a) excludes from Section XVI articles of a kind used in machinery or mechanical or electrical appliances or for other technical uses, of vulcanized rubber other than hard rubber (heading 4016). Automotive windshield wiping mechanisms are mechanical or electrical appliances for the purposes of Note 1(a), and the wiper blades articles of a kind used in such appliances. The wiper blades of rubber are therefore excluded from classification in heading 8512. GRI 2(b) states that any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances, and that the classification of goods consisting of more than one material or substance shall be according to the principles of rule 3. The wiper blade consists of the rubber wiping portion, a plastic spine, and steel retaining clip. Articles of rubber are classifiable in heading 4016, articles of plastics are classifiable in heading 3926, and articles of iron or steel are classifiable in heading 7326. GRI 3(a) states that when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods, those headings are to be regarded as being equally specific in relation to those goods. GRI 3(b) states that composite goods made up of different components which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character. The wiper blade is designed to clean automotive windshields. In our opinion, it is the rubber portion of the article that performs the wiping function. The rubber portion therefore imparts the essential character to the wiper blade. The wiper blade is classifiable in heading 4016, and, therefore, is excluded by Note 1(a) to Section XVI from classification as a part of a windshield wiper in heading 8512. - 3 - HOLDING: The wiper blades in question are classifiable as other articles of vulcanized rubber other than hard rubber, in subheading 4016.99.5050. The rate of duty is 5.3 percent ad valorem. Sincerely, John Durant, Director Commercial Rulings Division