CLA-2-88:OT:RR:NC:N1:101

Duane Howsare, Customs & Tax Compliance Manager
The Goodyear Tire & Rubber Company
200 Innovation Way
Akron, OH 44316-0001

RE: The tariff classification of airship windows from Switzerland

Dear Mr. Howsare,

In your letter dated September 26, 2013, you requested a tariff classification ruling.

The items being considered have been identified as seventeen (17) spare Zeppelin airship passenger gondola windows (unframed). You stated that all of the unframed windows are fitted into the seventeen (17) passenger gondola window frame stations and are affixed to the station using both adhesive and fasteners. Two (2) of the unframed windows are to be installed on the entry-exit doors. Each of the windows is constructed of Plexiglas GS 245 of high optical quality as required by the aviation industry.

The applicable classification subheading for the seventeen (17) Zeppelin airship passenger gondola windows (unframed) will be 8803.90.9030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts of goods of heading 8801 or 8802: Other: Other: Other.” The general 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://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 this ruling, please contact National Import Specialist Matthew Sullivan at 646-733-3013.


Sincerely,

Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division