The tariff classification of a glass assembly for rear view window from South Korea

 N267637 August 19, 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 a glass assembly for rear view window from South Korea Dear Mr. Oh, In your letter dated August 12, 2015, you requested a tariff classification ruling. The item under consideration has been identified as a Glass Assembly - Rear Window (Item Code 87110B1000), which is a rear view windshield window of a motor vehicle. The assembly consists of a laminated safety glass, a stopper, a spacer and a terminal. The glass is coated with ceramic lines for defrosting. The terminal is used as a connector for turning on the power of heat-rays for defrosting. The stopper and the spacer are temporarily used when the safety glass is assembled. They support the weight of the glass until the sealant is hardened. You state in your request that the function of the assembly is to secure a clear rear view of the vehicle. The glass is quenched after heating and forming, and it is 3 to 4 times enhanced glass impact resistance in comparison with regular glass. This process minimizes the chance of a passenger’s injury by shatter-proof glass on impact and prevents glass from breaking up into large sharp pieces. The black enamel frame is spread for exterior design of a vehicle. The applicable subheading for the Glass Assembly – Rear Window (Item Code 87110B1000) 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