N266506 N2 Ruling Active

The tariff classification of various glass assemblies from South Korea

Issued July 21, 2015 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8708.29.5060

Headings: 8708

Product description

The first item under consideration is a Glass Assembly – Solar Control (Item Code 86110B8340), which consists of a glass plate, poly-vinyl butyral film, powdered silver, enamel frame, and a connector, which is attached to the glass surface and connected with another connector of the vehicle body. The second item is a Glass Assembly – Rear Window Solar Radio (Item Code 871103X020), which consists of a glass plate, powdered silver, enamel frame and a connector, which is attached to the surface and connected with another connector of the vehicle body. Both items are laminated windshield safety glass used in motor vehicles to ensure driver’s front and rear views. Once the windshields are mounted on the vehicle body, the glass is heated around the connectors and powdered silver spread area when operating the heating cable from the air conditioning system, and it removes frost on the windows.

CBP rationale

The applicable subheading for the Glass Assembly – Solar Control and the Glass Assembly – Rear Window Solar Radio 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.

Full text

N266506 July 21, 2015 CLA-2-87:OT:RR:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8708.29.5060 Young-bin Oh Hyundai Motor Company 231, Yangjae 2-dong Seocho-gu, Seoul ASI/KR/KS013 South Korea RE: The tariff classification of various glass assemblies from South Korea Dear Mr. Oh, In your letter dated July 8, 2015, you requested a tariff classification ruling. The first item under consideration is a Glass Assembly – Solar Control (Item Code 86110B8340), which consists of a glass plate, poly-vinyl butyral film, powdered silver, enamel frame, and a connector, which is attached to the glass surface and connected with another connector of the vehicle body. The second item is a Glass Assembly – Rear Window Solar Radio (Item Code 871103X020), which consists of a glass plate, powdered silver, enamel frame and a connector, which is attached to the surface and connected with another connector of the vehicle body. Both items are laminated windshield safety glass used in motor vehicles to ensure driver’s front and rear views. Once the windshields are mounted on the vehicle body, the glass is heated around the connectors and powdered silver spread area when operating the heating cable from the air conditioning system, and it removes frost on the windows. The applicable subheading for the Glass Assembly – Solar Control and the Glass Assembly – Rear Window Solar Radio 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%. Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://www.usitc.gov/tata/hts/. 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 National Import Specialist Liana Alvarez at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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