Mr. Dennis Forhart
Pricewaterhouse Coopers LLP
400 Renaissance Center
Detroit, Michigan 48243-15071
RE: The tariff classification of a Roof Window for a semi-trailer road tractor truck from Mexico
Dear Mr. Forhart:
In your letter dated November 29, 2004 you requested a tariff classification ruling on behalf of your client Freightliner LLC.
You submitted photographs of a roof window used on a semi-trailer road tractor truck. The part is described as follows:
Part Number: 18-30276-000
Description: Window-Skylight, Raised Roof
Purpose: A transparent glass window for the roof of the vehicle
Composition: The window is 5.50 mm bent laminated clear glass and includes an encapsulated urethane elastomer or polyurethane molded seal, but not a frame.
You state in your narrative that the roof window is a laminated safety glass that includes an encapsulated plastic molded seal to provide protection against corrosion.
You state that you believe the correct classification of the Roof Window to be HTS 7007.21.5000, which provides for “Laminated safety glass: Of size and shape suitable for incorporation in vehicles…: Other.” We disagree with your proposed classification because the Roof Window is more than just glass.
The applicable subheading for the Roof Window for a semi-trailer road tractor will be 8708.29.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories for the motor vehicles of headings 8701 to 8705: Other parts and accessories of bodies (including cabs): Other: Other…Other. The rate of duty will be 2.5% ad valorem.
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 Robert DeSoucey at 646-733-3008.
Robert B. Swierupski