The tariff classification of Safety Glass Windows from Japan

N264887 June 9, 2015 CLA-2-84:OT:RR:NC:N1:104 CATEGORY: Classification TARIFF NO.: 8431.49.9095 Mr. Timothy C. Anderson Deere-Hitachi Construction Machinery Corp 1000 Deere-Hitachi Road Kernersville, NC 27284 RE: The tariff classification of Safety Glass Windows from Japan Dear Mr. Anderson: In your letter dated May 19, 2015 you requested a tariff classification ruling. The imported item consists of framed safety glass windows for the front, side and back windows on various sized hydraulic excavators. The safety glass windows are designed, marketed and sold to be incorporated into excavators of all sizes. At time of importation, they are cut to fit, incorporate a channel or frame and are ready for physical incorporation into the various excavator models. You suggest classifying the framed safety glass windows in subheading 7007.19, Harmonized Tariff Schedule of the United States (HTSUS), which is described as safety glass, consisting of toughened (tempered) or laminated glass. Said subheading would not be appropriate as the safety windows under consideration are more specifically provided for elsewhere in the tariff. The applicable subheading for the framed Safety Glass Windows will be 8431.49.9095, HTSUS, which provides for “Parts suitable for use solely or principally with the machinery of headings 8425 to 8430: Of machinery of heading 8426, 8429 or 8430: Other: Other … Other: Other: Other: Other: Other”. The rate of duty will be Free. 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 http://www.usitc.gov/tata/hts/. 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 Patricia O’Donnell at patricia.k.odonnell@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division