CLA-2 CO:R:C:M 950831 KCC

District Director
U.S. Customs Service
Main and Stebbins Streets, PO Building
P.O. Box 1490
St. Albans, Vermont 05478

RE: Protest No. 0201-91-100329; windshields; GRI 1; 8607.91.00; EN 86.07; General EN III(C), Section XVII; laminated safety glass; 010719

Dear Sir:

This is in response to the Application for Further Review of Protest No. 0201-91-100329, dated June 3, 1991, which pertains to the tariff classification of windshields under the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

The articles under consideration are fixed windshields for locomotives made from laminated glass and imported from Canada. Upon importation into the U.S., the windshields were liquidated under subheading 7007.29.00, HTSUS, which provides for "Safety glass, consisting of toughened (tempered) or laminated glass..Laminated safety glass...Other."

The protestant, C. J. Tower Inc., contends that the windshields are classifiable under subheading 8607.91.00, HTSUS, which provides for "Parts of railway or tramway locomotives or rolling stock...Other...Of locomotives."

However, Customs Form 6445A, Customs Protest and Summons Information Report, states that the windshields are more specifically classified under subheading 7007.21.10, HTSUS, which provides for "Safety glass, consisting of toughened (tempered) or laminated glass...Laminated safety glass...Of size and shape suitable for incorporation in vehicles, aircraft, spacecraft or vessels...Windshields."

ISSUE:

Are the windshields properly classified under subheading 7007.21.10, HTSUS, as laminated safety glass for vehicles, or under subheading 8607.91.00, HTSUS, as parts of locomotives?

LAW AND ANALYSIS:

The protestant contends that the windshields are properly classified under subheading 8607.91.00, HTSUS, as parts of locomotives. Explanatory Note (EN) 86.07 of the Harmonized Commodity Description and Coding System (HCDCS) states that "[t]his heading covers parts and accessories of the motor vehicles of heading 87.01 to 87.05, provided the parts and accessories fulfil both the following conditions:

(i) They must be identifiable as being suitable for use solely or principally with the above-mentioned vehicles; and (ii) They must not be excluded by the provisions of the Notes to Section XVII (see the corresponding General Explanatory Note).

HCDCS, Vol. 4, p. 1418. General EN (III) PARTS AND ACCESSORIES states that "[i]t should, however, be noted that these headings apply only to those parts or accessories which comply with all three of the following conditions:

(a) They must not be excluded by the terms of Note 2 to this Section (see paragraph (A) below). and (b) They must be suitable for use solely or principally with the articles of Chapters 86 to 88 (see paragraph (B) below). and (c) They must not be more specifically included elsewhere in the Nomenclature (see paragraph (C) below).

HCDCS, Vol. 4, p. 1410. Paragraph (C) Parts and accessories covered more specifically elsewhere in the Nomenclature states that "[p]arts and accessories, even if identifiable as for the articles of this Section, are excluded if they are covered more specifically by another heading elsewhere in the Nomenclature, e.g.:

(8) Unframed safety glass consisting of toughened or laminated glass, whether or not shaped (heading 70.07).

HCDCS, Vol. 4, p. 1412. The Explanatory Notes, although not dispositive, are to be looked to for the interpretation of the HTSUS. 54 Fed. Reg. 35127, 35128 (Aug. 24, 1989). The windshields do not satisfy the terms of subheading 8607.91.00, HTSUS, as they are more specifically described in a previous HTSUS heading, heading 7007.

Heading 7007, HTSUS, provides for "Safety glass, consisting of toughened (tempered) or laminated glass...." In Headquarters Ruling Letter (HRL) 010719 dated May 14, 1979, Customs held that laminated glass windshields for locomotives were classified under the provision for laminated glass in item 544.41, Tariff Schedules of the United States (TSUS) (the precursor provision to subheading 7007.21.10, HTSUS).

Congress has indicated that earlier tariff rulings must not be disregarded in applying the HTSUS. The conference report to the 1988 Omnibus Trade Bill, states that "on a case-by-case basis prior decisions should be considered instructive in interpreting the HTS[US], particularly where the nomenclature previously interpreted in those decisions remains unchanged and no dissimilar interpretation is required by the text of the HTS[US]." H.Rep. No. 100-576, 100th Cong., 2d Sess. 548, 550 (1988). Since the subject nomenclature in the TSUS and HTSUS are essentially the same and the articles at issue in HRL 010719 and the instant case are essentially the same, we find that HRL 010719 is instructive and supports our conclusion that the instant windshields are classified in heading 7007, HTSUS. Specifically, the windshields are more specifically classified in subheading 7007.21.10, HTSUS, as windshields made of laminated safety glass of size and shape suitable for incorporation in vehicles, aircraft, spacecraft or vessels.

HOLDING:

The windshields are properly classified under subheading 7007.21.10, HTSUS, which provides for "Safety glass, consisting of toughened (tempered) or laminated glass...Laminated safety glass...Of size and shape suitable for incorporation in vehicles, aircraft, spacecraft or vessels...Windshields."

Since the rate of duty under the classification indicated above is the same as the liquidated rate, the protest should be denied. A copy of this decision should be attached to the Customs Form 19 and provided to the protestant as part of the notice of action on the protest.

Sincerely,

John Durant, Director
Commercial Rulings Division