CLA-2-87:OT:RR:NC:N2:206
Sara Haywood
Kongsberg Automotive, Inc.
27275 Haggerty Road, Suite 610
Novi, MI 48377
RE: The tariff classification of a window regulator cable assembly from Mexico
Dear Ms. Haywood:
In your letter dated June 19, 2020, you requested a tariff classification ruling.
The item under consideration has been identified as a Window Regulator Cable Assembly. You state in your request that it is a component of an automobile door, which enables a user to adjust the position of the vehicle door’s window either up or down. The cable is connected to either a manual hand crank or an electric motor, and transmits a mechanical push and pull force to the window regulator, to which the glass window is attached. The force from the cable assembly acting on the window regulator causes the window regulator track and glass window to move up or down inside the vehicle door assembly.
The Window Regulator Cable Assembly is made up of a galvanized stranded wire cable inside a protective conduit to allow the free movement of the cable, end fittings with the appropriate fittings to attach to the window regulator on one end and the hand crank or electric motor on the other end, and other supporting parts such as springs and bushings.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs). GRI 1 provides that classification is determined first in accordance with the terms of the headings of the tariff and any relative section or chapter notes.
You inquired if the Window Regulator Cable Assembly may be classified in subheading 8708.99.81.90, HTSUS, which provides for “Parts and accessories: Other: Other: Other: Other: Other: Other.”
General Note 3. (h) (vi) to the HTSUS states, “ ... a reference to “headings” encompasses subheadings indented thereunder.” Subheading 8708.29 of the HTSUS provides for parts of motor vehicle bodies.
The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding
System, which represent the official interpretation of the tariff at the international level,
facilitate classification under the HTSUS by offering guidance in understanding the scope
of the headings and the GRIs. The ENs to 8708 (B) provides for “Parts of bodies and associated accessories, for example, floor boards, sides, front or rear panels, luggage compartments, etc.; doors and parts thereof; bonnets (hoods); framed windows, windows equipped with heating resistors and electrical connectors, window frames…” (Emphasis added).
As a result, and consistent with HQ ruling HQ 957575, dated July 10, 1995, the window regulator cable assembly is a part of a vehicle body, and must be classified as such in accordance with GRI 1, General Note 3 (h) (vi), and ENs to 8708 (B). Therefore, classification of this assembly in subheading 8708.99.8180 is precluded.
The applicable subheading for the Window Regulator Cable Assembly will be 8708.29.5060, HTSUS, which provides for “Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories of bodies (including cabs): Other: Other: Other.” The general rate of duty will be 2.5% 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, please contact National Import Specialist Liana Alvarez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division