The tariff classification of a windshield wiper from France

NY 882853 February 23, 1993 CLA-2-85:S:N:N1:101-882853 CATEGORY: Classification TARIFF NO.: 8512.40.4000 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