H312750

H312750 January 29, 2026 OT:RR:CTF:EPDR H312750 SLJ CATEGORY: Entry Susanne Cook, Esq. Dentons, Cohen, and Grigby, P.C. 625 Liberty Avenue Pittsburgh, PA 15222-3152 RE: Temporary Importation under Bond; Automotive Windshields; United States-Mexico- Canada Agreement (USMCA) Dear Ms. Cook: This is in response to your request for a ruling, dated June 17, 2020, to determine whether certain windshields are eligible to be entered as a Temporary Importation Under Bond (“TIB”) under subheading 9813.00.05, Harmonized Tariff Schedule of the United States (“HTSUS”). This ruling request is submitted on behalf of Pittsburg Glass Works LLC, a member company of the Vitro Group (“Vitro”). You requested confidentiality with respect to “certain trade secret and confidential commercial and financial information relative to costs, OEM customer identifiers and certain other matters.” For purposes of this request, you provided our office with a public and confidential version of your request, with all confidential information redacted from the public version. Inasmuch as this request conforms to the requirements of 19 C.F.R. § 177.2(b)(7), the request for confidentiality is approved and the information for which confidential treatment has been requested does not appear in our decision below. FACTS: Vitro intends to import seven model numbers of vehicle-specific finished automotive windshields (“windshields”) from the People’s Republic of China (“China”), and seeks duty free treatment under TIB subheading 9813.00.05, HTSUS. The windshields are classifiable under subheading 8708.29.5060, HTSUS, and are subject to Section 301 duties. See Notice of Modification of Section 301 Action: China's Acts, Policies, and Practices Related to Technology Transfer, Intellectual Property, and Innovation, 84 Fed. Reg. 20,459 (May 9, 2019); Section XXII, Chapter 99, Subchapter III, U.S. Note 20(f), HTSUS. Upon importation, Vitro intends to perform the following operations to the windshields: add a silane-based primer; attach two locator pins to the inside of the windshield with an adhesive; add lace molding to the perimeter of the windshield; and add white wiper ticks to mark the artwork void on the frit. Vitro explains that each of these operations result in bonded additions to the windshields. For two windshield models, Vitro will additionally attach forward facing camera (“FFC”) brackets to the center of the windshield. Once all operations are completed, Vitro will export the windshields to an original equipment manufacturer customer in Canada. Vitro anticipates some of the windshields may be damaged while completing such operations, or subsequently during transit to Canada; further, Vitro anticipates excess cuttings of United States (“U.S.”) origin lace moldings and sticker backings of the locator pins. Vitro notes that such damaged windshields would be accounted for and asserts that any U.S. origin waste would not need to be accounted for as waste to fulfill the requirements applicable to merchandise entered under a TIB. Vitro notes that the operations to which the windshields will be subjected serve to enhance the windshields, rendering them more valuable in terms of commercial value and suitability for purpose. Vitro states that the imported and exported windshields are both classifiable under subheading 8708.29.5060, HTSUS. Vitro explains that the operations are designed to render the exported windshields capable of being incorporated into a vehicle by hiding vehicle wiring and to designate specific locations on the windshield to which accessories can be affixed. In Vitro’s assessment of the totality of the operations to which the windshields are subjected within the United States, such operations constitute minor enhancements or alterations as opposed to a process which results in a manufacture or production of a distinct article. Based on this assessment, Vitro concludes that the windshields are exported to Canada in their same condition as at importation into the United States. Vitro further asserts that if U.S. Customs and Border Protection (“CBP”) disagrees the windshields are exported in the same condition as at importation, that the duties payable at exportation to Canada pursuant to the United States-Mexico-Canada Agreement (“USMCA”) exclude Section 301 duties. Vitro seeks confirmation that: the imported windshields are eligible for duty-free treatment under TIB subheading 9813.00.05, HTSUS; damaged windshields do not need to be accounted for as waste; and, windshields exported to Canada are in the same condition as imported for USMCA purposes or otherwise not subject to Section 301 duties. Our decision follows. ISSUES: I. Whether the imported windshields are eligible for duty-free treatment under subheading 9813.00.05, HTSUS. II. Whether any damaged windshields must be accounted for as waste. III. Whether the windshields are exported to Canada in the same condition as at importation for USMCA purposes, or otherwise not subject to Section 301 duties at exportation. 2 LAW AND ANALYSIS: Pursuant to General Note 1 of the HTSUS, all merchandise imported into the United States is subject to duty unless specifically exempted. Such an exemption is accorded to merchandise temporarily imported under bond, that is not imported for sale or for sale on approval, on the condition that such merchandise is exported or destroyed within a year of importation. See, e.g., U.S. Notes 1-2 of Subchapter XIII, Chapter 98, HTSUS; 19 C.F.R. § 10.31. This one-year period may be extended for one or more additional periods but may not exceed three years from the date of importation. See U.S. Note 1(a) of Subchapter XIII, Chapter 98, HTSUS; 19 C.F.R. § 10.37. An application for exportation of merchandise entered under a TIB may be made on CBP Form 3495, and the fact of exportation is subject to verification. See e.g. 19 C.F.R. §§ 10.38(a); 10.38(f); 10.39(a). I. Whether the imported windshields are eligible for duty-free treatment under subheading 9813.00.05, HTSUS. Subheading 9813.00.05 of the HTSUS accords duty-free treatment to articles temporarily imported under bond which are intended to be “repaired, altered, or processed (including processes which result in articles manufactured or produced in the United States).” A determination as to whether Vitro’s imported windshields are eligible to be entered under subheading 9813.00.05, HTSUS, thus hinges on whether the windshields will be altered or processed. Although the terms “altered” or “processed” are not defined within the HTSUS, or the regulations governing TIBs in Subpart A of 19 C.F.R. Part 10 (19 C.F.R. §§ 10.31-10.40), these terms have been defined through various rulings issued by CBP. In Headquarters Ruling Letter (“HQ”) 224661, dated January 11, 1994, CBP explained that processing for purposes of subheading 9813.00.05, HTSUS, “can be a relatively minor procedure or extensive enough to be considered a manufacture or production.” Subsequently, in HQ 226589, dated March 1, 1996, CBP clarified that historically it has “liberally interpreted [processing] to include processes which would not otherwise qualify as a manufacture or production for drawback under 19 U.S.C. 1313(a) or (b).” Such a liberal interpretation is consistent with the article description for subheading 9813.00.05, HTSUS, which specifically notes that the term “processed” includes, but is therefore not limited to, “processes which result in articles [being] manufactured or produced.” To illustrate, in HQ H300448, dated September 24, 2021, unframed mirrors were intended to be entered under subheading 9813.00.05, HTSUS. Upon importation the mirrors would be joined to a frame, after which steel backing and a hanging mechanism would be added. CBP determined the mirrors were eligible for entry under this subheading because these processes yielded a finished article. CBP held that importing an unfinished article which is intended to be assembled with other parts into a finished artic

Pursuant to General Note 1 of the HTSUS, all merchandise imported into the United States is subject to duty unless specifically exempted. Such an exemption is accorded to merchandise temporarily imported under bond, that is not imported for sale or for sale on approval, on the condition that such merchandise is exported or destroyed within a year of importation. See, e.g., U.S. Notes 1-2 of Subchapter XIII, Chapter 98, HTSUS; 19 C.F.R. § 10.31. This one-year period may be extended for one or more additional periods but may not exceed three years from the date of importation. See U.S. Note 1(a) of Subchapter XIII, Chapter 98, HTSUS; 19 C.F.R. § 10.37. An application for exportation of merchandise entered under a TIB may be made on CBP Form 3495, and the fact of exportation is subject to verification. See e.g. 19 C.F.R. §§ 10.38(a); 10.38(f); 10.39(a). I. Whether the imported windshields are eligible for duty-free treatment under subheading 9813.00.05, HTSUS. Subheading 9813.00.05 of the HTSUS accords duty-free treatment to articles temporarily imported under bond which are intended to be “repaired, altered, or processed (including processes which result in articles manufactured or produced in the United States).” A determination as to whether Vitro’s imported windshields are eligible to be entered under subheading 9813.00.05, HTSUS, thus hinges on whether the windshields will be altered or processed. Although the terms “altered” or “processed” are not defined within the HTSUS, or the regulations governing TIBs in Subpart A of 19 C.F.R. Part 10 (19 C.F.R. §§ 10.31-10.40), these terms have been defined through various rulings issued by CBP. In Headquarters Ruling Letter (“HQ”) 224661, dated January 11, 1994, CBP explained that processing for purposes of subheading 9813.00.05, HTSUS, “can be a relatively minor procedure or extensive enough to be considered a manufacture or production.” Subsequently, in HQ 226589, dated March 1, 1996, CBP clarified that historically it h