CLA-2-87:OT:RR:NC:N1:106
Paul Vroman
DHL Global Forwarding
2660 20th Street
Port Huron, MI 48060-6444
RE: The tariff classification of vehicle parts from England
Dear Vroman,
In your letter dated February 21, 2008, you requested a tariff classification ruling on behalf of your client, Textron Marine and Land Systems of Slidell, LA.
The items under consideration are laminated glass blocks which are used in lieu of windows on armored fighting vehicles. You have identified these laminated blocks as “Vision Blocks” and have confirmed that they are used solely on armored fighting vehicles. You state in your Ruling Request that these Vision Blocks are designed and cut to fit specific vehicles. They serve not only as a lighting source but provide ballistic protection to the vehicle occupants.
The applicable classification subheading for the Vision Blocks will be 8710.00.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tanks and other armored fighting vehicles, motorized…, and parts of such vehicles: Parts”. The rate of duty will be Free.
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://ww.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, contact National Import Specialist Mark Palasek at 646-733-3013.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division