The tariff classification of framed sunroof glass assemblies from Japan

N362830
July 21, 2026
CLA-2-87:OT:RR:NC:N2:206
CATEGORY: Classification
TARIFF NO.: 8708.22.0000
Jason Ricketts Nissan North America 1 Nissan Way Franklin, TN 37067 RE: The tariff classification of framed sunroof glass assemblies from Japan Dear Mr. Ricketts: In your letter dated July 2, 2026, you requested a tariff classification ruling. The articles under consideration are framed sunroof glass assemblies that are installed in the roof of a motor vehicle and function as moveable or fixed roof windows. Part number 916047JA0A (Product Name GLASS ASSY-SUNROOF, RR) consists of a glass, frame, bracket, and weatherstrip. Part numbers 916046CT1B (Product Name GLASS ASSY-SUNROOF, RR) and 916026CT1B (Product Name GLASS ASSY-SUNROOF, FR) consists of a glass, frame, and weatherstrip. Part number 912057JA0A (Product Name SUNROOF COMPL-SLIDE) is a complete sunroof, which consists of a glass, frame, rail, weatherstrip, and motor. The glass panel is permanently fitted within a frame that provides structural support and facilitates installation, sealing, and integration with the vehicle’s sunroof mechanism. When installed, the assembly forms the transparent roof panel of the sunroof system and may be raised, tilted, or retracted, depending on the vehicle design. You suggest classification of the sunroof assemblies in subheading 8708.22, Harmonized Tariff Schedule of the United States (HTSUS), which provides for front windscreens (windshields) and other framed windows. You also claim that there are published rulings, e.g., HQ H112616, dated November 1, 2010, classifying similar assemblies in subheading 8708.29, HTSUS, which provides for other parts of vehicle bodies and request this office to revoke these rulings. Please be advised that subheading 8708.22 was added to the nomenclature on January 26, 2022, when the relevant HTSUS subheading notes were amended. This statutory change and the interpretative changes that followed now preclude such articles from being classified

in subheading 8708.29, HTSUS. Thus, HQ ruling H112616, as well as any other rulings published prior to January 26, 2022, for similar merchandise, are revoked by operation of law and are no longer controlling. See HQ H331958, dated April 8, 2026. The applicable subheading for the framed sunroof glass assemblies will be 8708.22.0000, HTSUS, which provides for parts and accessories of the motor vehicles of headings 8701 to 8705: Front windscreens (windshields), rear windows and other windows specified in subheading note 1 to this chapter. The general rate of duty will be 2.5 percent ad valorem. The duties cited above are current as of this ruling’s issuance. 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/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. 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,
(for) James P. Forkan Director National Commodity Specialist Division