Automobile Wiper Blade Assemblies; HQ 088536

HQ 950524 November 26, 1991 CLA-2 CO:R:C:M 950524 DWS CATEGORY: Classification TARIFF NO.: 8512.90.90; 4016.99.50 Mr. Donald H. Huber Financial Services Operation GE Client Business Services P.O. Box 06500 Fort Meyers, FL 33906-6500 RE: Automobile Wiper Blade Assemblies; HQ 088536 Dear Mr. Huber: This is in response to your letter of October 10, 1991, concerning the classification of wiper blade assemblies under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). FACTS: The subject merchandise consists of four different models of automobile wiper blade assemblies (model numbers 062, 119, 120, and 125). The assemblies are shipped to motor vehicle assembly plants and are installed on new automobiles. The subject assemblies are composed of an adaptor clip, a steel center bridge (some with wind deflectors), four steel bows, a rubber blade, and a steel backing strip contained within the top of the blade. Model numbers 119, 120, and 125 are front wiper blade assemblies and model number 062 is a rear wiper blade assembly. ISSUE: What is the proper classification of the subject automobile wiper blade assemblies under the HTSUSA? LAW AND ANALYSIS: Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's) taken in order. GRI 1 provides that classification is determined according to the terms of the headings and any relative chapter or section notes. You claim that the merchandise is classifiable under subheading 8512.90.90, HTSUSA, which provides for: "[w]indshield wipers of a kind used for cycles or motor vehicles; parts thereof: [p]arts: [o]ther." Section XVI, Note 1(a), HTSUSA, provides that: [t]his section does not cover: [t]ransmission, conveyor or elevator belts or belting, of plastics of chapter 39, or of vulcanized rubber; or other articles of a kind used in machinery or mechanical or electrical appliances or for other technical uses, of vulcanized rubber other than hard rubber (heading 4016). Section XVII, Note 2(a), HTSUSA, provides that: [t]he expressions "parts" and "parts and accessories" do not apply to the following articles, whether or not they are identifiable as for the goods of this section: (a) Joints, washers or the like of any material or other articles of vulcanized rubber other than hard rubber (heading 4016). Similar automobile wiper blade assemblies were ruled upon in HQ 088536, dated September 4, 1991. In that case, assemblies such as the subject merchandise were distinguished from rubber "refill" wiper strips, also the subject of HQ 088536, classifiable under heading 4016.99.50, HTSUSA, which provides for: "[o]ther articles of vulcanized rubber other than hard rubber: [o]ther: [o]ther: [o]ther: [o]ther." It was stated that: [i]n this case, the items described as "wiper blades" differ significantly from the "refills" classified in heading 4016, HTSUSA. Even at first glance it is obvious that the full blade assembly contains a much larger amount of plastic and several interrelated components, only one of which is the rubber "refill" strip. The classification of the refill was premised on the functional role of the rubber in cleaning the windshield. In the case of the blade assembly, that constituent role is reduced. The plastic framework serves to hold the rubber squeegee against the windshield. The various components work as a sort of spring, providing a constant wiping tension. In addition, the rigid frame acts to transfer the action of the motor and move the entire assembly back and forth across the windshield. We find that, in the case of the "wiper blade", the character is not that of the vulcanized rubber. Therefore, we conclude that the "blade" is not excluded from Section XVI or XVII, HTSUSA. Based upon the reasoning in HQ 088536, it is our position that the subject automobile wiper blade assemblies are classifiable under subheading 8512.90.90, HTSUSA. HOLDING: The subject automobile wiper blade assemblies are classifiable under subheading 8512.90.90, HTSUSA, which provides for: "[w]indshield wipers of a kind used for cycles or motor vehicles; parts thereof: [p]arts: [o]ther." The general, column one rate of duty is 3.1 percent ad valorem. Sincerely, John Durant, Director Commercial Rulings Division