CLA-2-39:OT:RR:NC:N1:119
Christopher A. Merck
Merck Engineering LLC
809 Palisade Ave., Floor 3
Union City, NJ 07087
RE: The tariff classification of windows from Germany
Dear Mr. Merck:
In your letter dated October 26, 2017 you requested a tariff classification ruling.
The product to be imported is a "tilt and turn" style window designed for residential single-family dwellings. Identified as model number 6212162S, this window is comprised of a polyvinyl chloride (PVC) frame, a transparent window of triple-pane glass, and a painted aluminum handle the latter of which allows the operator to open the window inwards from either the top or the side. Although this product is 80% by weight of glass, the essential character of windows has traditionally been found to be imparted by their frames or sashes.
Available in a variety of sizes, you indicate that these windows are manufactured in Germany and will be exported from Switzerland.
The applicable subheading for the will be 3920.00.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Builders' ware of plastics, not elsewhere specified or included: Doors, windows and their frames and thresholds for doors: Windows and window frames. The rate of duty will be 5.3 percent ad valorem.
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 on World Wide Web at https://hts.usitc.gov/current.
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 April Cutuli at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division