The tariff classification of windshield wiper system components from Japan

NY E84759 July 30, 1999 CLA-2-84:RR:NC:1:103 E84759 CATEGORY: Classification TARIFF NO.: 8479.90.9595 Ms. Brenda J. Byars Komatsu America International Company 101 N. Industrial Road Ripley, TN 38063 RE: The tariff classification of windshield wiper system components from Japan Dear Ms. Byars: In your letter dated July 12, 1999 you requested a tariff classification ruling. With your inquiry you submitted descriptive information on two components of a windshield wiper system specifically designed for the Komatsu model WA75 wheel loader. Part 42U-07-H0P13 wiper arm assembly is a dual wiper arm made of non-alloy steel. It is 61 centimeters long and 2.8 centimeters wide at its base. It attaches to a wiper motor by means of a circlip, stud and nut (which are shipped separately). Part 42U-07-H0P14 is a wiper blade assembly 60 centimeters in length. It is composed of a non-alloy steel base containing six slots which both holds a vulcanized rubber wiper and creates a force to hold the wiper against the windshield. The wiper blade assembly attaches to the wiper arm by means of a flat steel washer, steel hex head nut, steel round head screw, and four plastic brackets, all of which are packaged together with the wiper blade assembly at time of importation. Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation. General Rule of Interpretation 1 states in part that, for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes. The Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System provide a commentary on the scope of the headings. While neither legally binding nor dispositive, they are generally indicative of the proper interpretation of the HTSUS. See T.D. 89-90. The ENs to heading 8479 state that this heading includes: (23) Electrical, hydraulic, pneumatic, etc., wind screen wiping mechanisms for aircraft, ships and all vehicles except those for cycles or motor vehicles (heading 85.12). The heading also includes wiper blade mountings and mounted wiper-blades, provided they are identifiable as for the wiping mechanisms described above; those for use with motor vehicle windscreen wiping mechanisms are excluded (heading 85.12). The Komatsu model WA75 wheel loader is not a motor vehicle, and thus classification of the wiper arm assembly and the wiper blade assembly in heading 8512 is precluded. It is our opinion, based on the above EN, that the windshield system of which the wiper arm and wiper blade assembly are components is a machine or mechanical appliance having an individual function described in heading 8479. Accordingly, the applicable subheading for the wiper arm assembly, part number 42U-07-H0P13, will be 8479.90.9595, Harmonized Tariff Schedule of the United States (HTS), which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere (in chapter 84): parts: other: other: other. The rate of duty will be free. The wiper blade assembly, part number 42U-07-H0P14, together with the washer, nut, screw, and brackets with which it is imported, form a set whose essential character is imparted by the wiper blade assembly. Accordingly, the set is also classifiable in subheading 8479.90.9595, HTS, and free of duty. 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, contact National Import Specialist Alan Horowitz at 212-637-7027. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division