The tariff classification of plastic windshield standoffs from Japan.

NY R00425 June 14, 2004 CLA-2-39:RR:NC:SP:221 R00425 CATEGORY: Classification TARIFF NO.: 3926.30.5000 Mr. Martin W. Dooley Multimodal International, Ltd. 2100 E. Devon Avenue Suite 102 Elk Grove Village, IL 60007 RE: The tariff classification of plastic windshield standoffs from Japan. Dear Mr. Dooley: In your letter dated May 26, 2004, on behalf of AP Technoglass Alabama, Inc., you requested a tariff classification ruling. Article 355U is identified as an upper standoff and article 355L is identified as a lower standoff. Both function as spacers between automobile windshields and automobile bodies. The parts are made of black molded polybutylene terephthalate (PBT) plastic. They are three-dimensional parts measuring approximately 1 ¾ inches long by 3/8 inch wide by ¼ inch high. They have an adhesive coating on the surface which makes contact with the glass to facilitate assembly of the windshield. The adhesive is protected by a strip of plastic that is removed during the assembly process and discarded. The lower standoffs have three legs that hook around the bottom edge of the glass and set the glass in the up/down position in the body opening. The upper standoffs help set the glass in the in/out position of the body opening. You suggest classification in subheading 8708.29.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts and accessories of motor vehicle bodies. However, plastic parts of general use, among them fittings for coachwork, are precluded from classification in heading 8708 by legal note 2(b) of Section XVII of the Harmonized Tariff Schedule. The applicable subheading for the windshield standoffs will be 3926.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics…fittings for furniture, coachwork or the like: other. The rate of duty will be 5.3 percent ad valorem. 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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division