Application for Further Review of Protest No. 4110-22-100850; Framed Glass Windshields

H331958 April 8, 2026 OT:RR:CTF:EMAIN H331958 JER CATEGORY: Classification TARIFF NO.: 8708.22.00; 8708.29.50 Center Director Automotive and Aerospace Center of Excellence and Expertise U.S. Customs and Border Protection 477 Michigan Ave., Rm 281 Detroit, MI 48226 RE: Application for Further Review of Protest No. 4110-22-100850; Framed Glass Windshields Dear Center Director: This is our decision regarding an Application for Further Review (“AFR”) of Protest No. 4110-22-100850 filed on December 13, 2022 on behalf of SuperATV LLC (“Protestant”). The Protest and AFR concern the classification of framed glass windshields from China under the Harmonized Tariff Schedule of the United States (“HTSUS”). The AFR was forwarded to this office for consideration, and our ruling takes into consideration supplemental information provided by counsel to protestant, dated November 15, 2023. FACTS: The subject articles are framed glass windshields, which include item numbers GWS-H-TAL-01, GWS-P-RAN1K-S-01, and GWS-CA-X3-S-01, among others. The windshields are described as being made of laminated glass and are said to be safety windshields. They are constructed, designed and intended for use as front-windshields for various models of Utility-Task Vehicles (“UTVs”) and All-Terrain Vehicles (“ATVs”). They are cut to size and framed to fit into the body of specific UTV and ATV models. Based on information from protestant’s website and confirmed by counsel, the windshields are ready for installation into the UTV or ATV upon importation. The windshields were entered in multiple entries from July 23, 2021, to January 27, 2022, and liquidated between June 17, 2022, and May 12, 2023. The windshields were liquidated under heading 7007, HTSUS, specifically under subheading 7007.21.11, HTSUS, which provides for “Safety glass, consisting of toughened (tempered) or laminated glass: Laminated 2 safety glass: Of size and shape suitable for incorporation in vehicles, aircraft, spacecraft or vessels: Windshields.” On December 13, 2022, protestant filed the instant Protest and AFR. Protestant argues the that windshields are properly classified under heading 8708, HTSUS, specifically (based on the date of entry) under subheading 8708.29.50, HTSUS (2021), 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,” or subheading 8708.22.00, HTSUS, which provides for front windshields, rear windows and other windows, framed as specified in the newly added, Subheading Note 1 to Chapter 87, HTSUS. ISSUE: Whether the windshields are properly classified under heading 7007, HTSUS, or heading 8708, HTSUS. LAW AND ANALYSIS: A decision on classification and the rate and amount of duties chargeable is a protestable matter under 19 U.S.C. §1514(a)(2). The subject Protest was timely filed on December 13, 2022, within 180 days of liquidation of the first entry, pursuant to 19 U.S.C. § 1514(c)(3). Further Review of Protest No. 411022100850 is properly accorded pursuant to 19 CFR § 174.24(a), as the decision against which the protest was filed is alleged to be inconsistent with a U.S. Customs and Border Protection (“CBP”) ruling or decision with respect to the same or substantially similar merchandise. As justification for further review pursuant to 19 CFR 174.24(a), Protestant notes that in Headquarters Ruling Letter (“HQ”) H1126161, dated November 1, 2010, CBP classified automotive glass windows, sunroofs, and windshields under subheading 8708.29.50, HTSUS, because the windows and sunroofs “were cut to size and framed to fit into the car’s body” and the unframed windshield was “beyond the scope of heading 7007, HTSUS, . . . because it is fitted with two locator pins, a rain sensor, and a mirror base, and as such, is designated for use in an automobile.” See also, New York Ruling Letter (“NY”) N3037202, dated April 23, 2019, in which CBP classified “Laminated Windshields” under subheading 1 HQ H112616 describes the subject articles as: (1) a framed automotive side glass window, (2) a framed automotive glass sunroof, (3) a framed automotive rear glass window, and (4) an unframed automotive windshield fitted with two locator pins, an optical coupler that serves as a rain sensor, and a mirror base. In all instances, the glass component consists of either tempered or laminated glass. 2 NY 303720 describes the subject articles as “a Laminated Windshield with a ceramic frit border (Part Number DW02443GTY), Laminated Windshield with a mirror button (Part Number DW02424GTY), Laminated Windshield with a rubber edge molding (Part Number DW02271GTY), Laminated Windshield with a plastic bracket (Part Number DW2206GTY) and a Laminated Windshield with metal components (Part Number DW02314GTY).” 3 8708.29.50, HTSUS, and NY N3019933, dated February 6, 2019, where CBP classified a “front windshield and rear window” for passenger vehicles under subheading 8708.29.50, HTSUS. Classification under the HTSUS is in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods is determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 will then be applied in order. As detailed below, revisions to the HTSUS taking effect on January 26, 2022 amended or inserted certain provisions relevant to this ruling. Specifically, subheading 8708.29.50, HTSUS (2021), was deleted and replaced with subheading 8708.29.51, HTSUS (2022), with the tariff language remaining the same. However, subheading 8708.22.00, HTSUS (2022) was added to specifically provide for front windshields, rear windows and other windows, framed as specified in the newly added, Subheading Note 1 to Chapter 87, HTSUS. Likewise, Note 1(d) to Chapter was added to exclude windshields for vehicles of Chapters 86 to 88. The 2021 and 2022 HTSUS headings at issue are: 7007 Safety glass, consisting of toughened (tempered) or laminated glass. * * * 8708 Parts and accessories of the motor vehicles of headings 8701 to 8705. Note 1 to Chapter 70, HTSUS (2022), provides, in relevant part, the following: This Chapter does not cover: * * * (d) Front windscreens (windshields), rear windows and other windows, framed for vehicles of Chapters 86 to 88…. Subheading Note 1 to Chapter 87, HTSUS (2022), provides the following: Subheading 8708.22.00 covers: (a) front windscreens (windshields), rear windows and other windows, framed; and (b) front windscreens (windshields), rear windows and other windows, whether or not framed, incorporating heating devices or other electrical or electronic 3 NY N301993 states: The front windshield consists of laminated glass using poly-vinyl butyral, powdered silver, enamel paint frame, and an electrical connector, which is attached to the glass surface and connected with wiring to the vehicle body. The rear window consists of a tempered glass plate, powdered silver heat lines, enamel paint frame, and an electrical connector, which is attached to the glass surface and connected with wiring to the vehicle body. 4 devices, when suitable for use solely or principally with the motor vehicles of headings 8701 to 8705. Note 3 to Section XVII, HTSUS (2021 and 2022), provides: References in chapters 86 to 88 to “parts” or “accessories” do not apply to parts or accessories which are not suitable for use solely or principally with the articles of those chapters. A part or accessory which answers to a description in two or more of the headings of those chapters is to be classified under that heading which corresponds to the principal use of that part or accessory. In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes (ENs) may be utilized. The ENs, though not dispositive or legally binding, provide commentary on the scope of each heading of the HTSUS, and are the official interpretation of the Harmonized System at the international level. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). The ENs to heading 7007, HTSUS, state, in pertinent part, that: * * * (B) Laminated glass. * * * A characteristic of toughened safety glass is that under the effect of shock it breaks into small pieces without sharp edges or even disintegrates, thus reducing the danger of injury from flying fragments. Laminated safety glass normally cracks without shattering, but, should the impact be great enough to fracture it, any flying pieces would not usually be sufficiently large to cause severe cuts. For special purposes, wire mesh may be incorporated in the laminated glass, or the plastics interlayers may be coloured. Because of these qualities these types of glass are used in motor car windscreens and windows, in doors, in ships’ portholes, in protective goggles for industrial workers or drivers, and for eyepieces for gas masks or divers’ helmets. Bullet proof glass is a special type of laminated glass. * * * …Safety glass incorporated in other articles and thus in the form of parts of machines, appliances or vehicles is classified with those machines, appliances or vehicles…[.] The ENs to heading 8708, HTSUS, state: This heading covers parts and accessories of the motor vehicles of headings 87.01 to 87.05, provided the parts and accessories fulfil both the following conditions: (i) They must be identifiable as being suitable for use solely or principally with the abovementioned vehicles; and 5 (ii) They must not be excluded by the provisions of the Notes to Section XVII (see the corresponding General Explanatory Note)…. Parts and accessories of this heading include: (B) Parts of bodies and associated accessories, for example, . . . framed windows, windows equipped with heating resistors and electrical connectors, [and] window frames. Consistent with Note 1(d) to Chapter 70, supra, the goods falling under the scope of the legal text of heading 7007, EN 70.07 clarifies that the legal text of heading 7007 does not cover, “Safety glass incorporated in other articles and thus in the form of parts of machines, appliances or vehicles is classified with those machines, appliances or vehicles.” This is also consistent with the legal text itself, which merely covers “safety glass” of the specified constituents, i.e., toughened (laminated) or tempered glass.” The facts of the matter indicate that the subject windshields are framed and prepared to be mounted onto vehicles for which they are intended. There are thus outside the scope of heading 7007, HTSUS. Moreover, if the subject windshields are found to be parts of a vehicle as described in Note 1(d) to Chapter 70, then the windshields should be classified as parts or accessories of that vehicle. Protestant argues that the subject windshields should be classified as “Parts … of the motor vehicles of headings 8701 to 8705,” because they are suitable for use solely with UTV and ATV vehicles (which are prima facie classified in Chapter 87 of the HTSUS) and because the windshields are not separate and distinct commercial entities. In support of its position, protestant references HQ H112616, NY N303720, among other rulings, arguing that much like the subject windshields, the windshields in those rulings were made exclusively for certain vehicles and had features similar to the subject framed windshields. There are two tests for determining whether an article is a part of an article for classification purposes elucidated by the courts in United States v. Willoughby Camera Stores, Inc., 21 C.C.P.A. 322 (1933) and United States v. Antonio Pompeo, 43 C.C.P.A. 9 (1955) and further refined by the progeny of those cases. See The Pomeroy Collection, LTD. v United States, 783 F. Supp. 2d 1257, 1260 (Ct. Int’l Trade 2011). The standard applied in Willoughby when analyzing whether an imported component is considered a “part” of another article, is to consider whether the imported component is essential to the functioning and use of the article which the component is said to be a part of. Willoughby, 21 C.C.P.A. at 326. The court in Pompeo clarified that the standard set out in Willoughby is applicable only in fact patterns that are similar to the facts in Willoughby. Pompeo, 43 C.C.P.A. at 11-12. The Pompeo court stated that it is not enough that a component is dedicated for a specific use with an article the component is said to be a part of, but rather what must be factored into consideration is the specific use of that component in the overall function of said article to determine the extent of the role the component plays in the overall function of the article. Id. at 14. Thus, the alternative standard expressed by the Pompeo court for fact patterns different than that of Willoughby is that when analyzing whether a component is considered a “part”, if such a component at the time of importation is dedicated to a specific use the primary consideration, then is determining the 6 nature of the component as it is applied to that use. Id. at 13-14. In other words, once the imported component is fully installed, integrated, or attached to an article it is alleged to be a part of, does the component become essential to the overall function of the article during its operation. Based on the information provided by counsel as well as gathered from protestant’s website, the product descriptions and the instruction manuals therein, it is our view that the subject framed windshields are essential to the purpose, use and functioning of the off-road vehicles to which they will be installed. First, we note that the use of off-road vehicles often involves driving in varied challenging outdoor environmental conditions. Because of the nature of the activity in which UTV and ATVs are used, an driver may encounter any number of hazardous conditions such as blowing dust, water splashes or obstructive vegetation that could enter the cab and thus interfere with the operation of the ATV. Generally speaking, automotive windshields provide an unobstructed view of the road while protecting the occupants from various weather conditions, external objects and airborne debris.4 Thus, windshields create a safety barrier between the occupants and external hazards.5 In the instant case, protestant’s website indicates that these windshields have scratch resistant and laminated glass to provide safety and ultraviolet (“UV”) resistance for the operator of the vehicle. For example, the website states that the GWS-P-RAN1K-S-01’s scratch resistant windshield allows the consumer to ride through blowing sand, low hanging branches and other environmental conditions. Moreover, these windshields are said to be equipped with strategically placed wiper mounts and sliding vents for encounters with off-road elements.6 Similarly, the GWS-H-Pi01k-001, a flip-down windshield, features advanced seal technology that utilizes a combination of secure clamps, bulb seals and gaskets to prevent wind and water from entering the driver cab.7 Also, SuperATV.Com indicates that the installation kit for the GWS-P-RAN1K-S-01 includes brackets, mounting clamps, vent covers, knobs, wiper mounts, trim seals, press seals and/or bulb seals, all which are designed to secure the framed windshield to the vehicle while simultaneously providing protection against conditions encountered during the off-road activities.8 In this regard, the subject ATV windshield satisfies the criteria set forth in both Willoughby and Pompeo. That is to say, the subject windshields are essential to the primary purpose and overall functioning of the UTVs and ATVs to which they are installed. Additionally, CBP has previously classified similar automotive windshields in heading 8708, HTSUS, as parts of motor vehicles. For instance, in NY N234452, dated November 16, 2012, CBP classified laminated windshields for motor vehicles as parts of vehicles in heading 8708, HTUS. Each windshield in NY N234452 was rectangular in shape and framed with a ceramic frit coating along the edge of the glass. The placement, size and shape of the ceramic frit border of the windshields in NY N234452 were manufactured to certain specifications for a 4 The Importance of a Windshield, Liberty Auto Glass. https://libertymobileautoglass.com/why-windshields-are-essential/ 5 Id. 6 Id. 7 Item Number GWS-H-Pi01k-001, SuperATV.Com, https://www.superatv.com/honda-pioneer-1000-glass-windshield. 8 Item Number GWS-P-RAN1K-S-01, SuperATV.Com https://www.superatv.com/polaris-ranger-xp-1000-glass-windshield. 7 particular make and model of motor vehicle. Similarly, in HQ H112616, CBP classified certain windshields in heading 8708, HTUS, explaining that because the windshields were cut to size and framed to fit into a specific car’s body, that the windshields satisfied the criteria set forth in Willoughby. Likewise, in HQ H315471, dated June 28, 2023, CBP followed the rationale in Pompeo noting that certain tempered automotive windows were dedicated solely for use with the vehicle for which they were designed. In HQ H315471, seven of the windshields featured some version of ceramic frit around the borders and molding around the edges. By contrast, two of the windshield models in H315471 did not have framing, molding or ceramic frit and were classified under heading 7007, HTSUS. See also, NY N338032, dated March 4, 2023, where CBP classified automotive glass windows that lacked a frame and a ceramic frit border under heading 7007, HTSUS, while classifying other automotive glass windows that did feature a frame and ceramic frit in heading 8708, HTSUS. The distinction between the unframed, unfitted windshields highlights articles that are not vehicle parts but are instead simple glass products. In the instant case, the subject framed windshields fulfill both the conditions described in EN 87.08, as they are solely for use with vehicles of headings 8701 to 8705, HTSUS, and are not excluded by the provisions of the Notes to Section XVII, while they are also excluded by the terms of Note 1(d) to Chapter 70, HTSUS (2022). Moreover, the framed windshields are specifically designed for specific UTVs and ATVs and cannot be used in any other circumstance. Thus, classification as parts would be consistent with previous CBP decisions involving windshields which CBP found to be suitable for use solely with vehicles. Accordingly, the subject windshields are classified in heading 8708, HTSUS. HOLDING: By application of GRIs 1 and 6, the Framed Glass Windshields, entered before January 26, 2022, will be classified under subheading 8708.29.50, 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.” The general, column one rate of duty is 2.5%. For the single entry entered after January 26, 2022, the Framed Glass Windshields will be classified under subheading 8708.22.00, which provides for “Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories of bodies (including cabs): Front windscreens (windshields), rear windows and other windows specified in subheading note 1 to this chapter.” The general, column one rate of duty is 2.5%. Pursuant to U.S. Note 20 to subchapter III, chapter 99, HTSUS, products of China classified under subheadings 8708.29.50, HTSUS (2021) and 8708.22.00, HTSUS (2022), unless specifically excluded, were subject to an additional 25% ad valorem rate of duty under heading 9903.88.03, HTSUS. This ruling does not address the applicability of any additional duties that may apply to the goods discussed herein. Likewise, 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 at www.usitc.gov. 8 You are instructed to GRANT the Protest. You are instructed to notify the Protestant of this decision no later than 60 days from the date of this decision. Any reliquidation of the entry or entries in accordance with the decision must be accomplished prior to this notification. Sixty days from the date of the decision, the Office of Trade, Regulations and Rulings will make the decision available to CBP personnel and the public on the Customs Rulings Online Search System (“CROSS”) at https://rulings.cbp.gov/, or other methods of public distribution. Sincerely, for Yuliya A. Gulis, Director Commercial and Trade Facilitation Division