CLA-2-85:S:N:N1:101-882853
Mr. Philip Yale Simons
Freeman, Wasserman & Schneider
90 John Street
New York, NY 10036
RE: The tariff classification of a windshield wiper from France
Dear Mr. Simons:
In your letter dated February 8, 1993, on behalf of Trico
Technologies Corporation, Brownsville, Texas, you requested a
tariff classification ruling. You have submitted a sample of the
product for our review.
The imported product is a windshield wiper which consists of
an electric motor mounted on a bracket, appropriately geared and
designed to accept a wiper arm, and a metal wiper arm with
attached rubber blades. As imported, the wiper arm is not
attached to the bracketed motor assembly. You state that equal
quantities of the bracketed motor assembly and the wiper arm with
attached rubber blades will be imported in the same shipment.
Installation of the unassembled wiper in a motor vehicle
consists of attached the motor to the automobile with bolts and
snapping the wiper arm's socket onto the motor's shaft. In a
letter dated February 17, 1993 you presented additional
information stating that the windshield wipers will be supplied
directly to a U.S. automobile manufacturers who will assembly the
motors during the manufacture of the automobiles. Your client
does not repack the unassembled wipers; they are shipped in the
cartons in which they are imported.
General Rule of Interpretation (GRI) 1 of the Harmonized
Tariff Schedule (HTS) provides that goods are classified
according to the terms of the headings of the tariff schedule and
any relevant Section or Chapter notes and, provided such headings
or notes do not otherwise require, according to Rules 2 through
6. GRI 2(a) provides that any reference in a heading to an
article shall be taken to include a reference to that article
incomplete or unfinished, provided that, as entered, the
incomplete or unfinished article has the essential character of
the complete or finished article. It shall also include a
reference to that article complete or finished ... entered
unassembled or disassembled.
The applicable subheading for the windshield wiper will be
8512.40.4000, Harmonized Tariff Schedule of the United States
(HTS), which provides for windshield wipers. The rate of duty
will be 3.1 percent ad valorem.
As you requested, the sample will be returned to your
office.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport