H331958

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,

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 Nu