Rulings, remedies and court proceedings for customs and trade professionals

Newly Released CBP HQ Rulings Aug. 29

The Customs Rulings Online Search System (CROSS) was updated Aug. 29 with the following headquarters rulings (ruling revocations and modifications will be detailed elsewhere in a separate article as they are announced in the Customs Bulletin):

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H315471: Tariff classification of automotive glass; Protest #180120100297

Ruling: Models A, B, C, F, G, H and I are properly classified in subheading 8708.29.50 as “Parts and accessories of the motor vehicles of heading 8701 to heading 8705: Other: Other: Other.” Models D and E are classified in subheading 7007.11.10 as “Safety glass, consisting of toughened (tempered) or laminated glass: Toughened (tempered) safety glass: Of size and shape suitable for incorporation in vehicles, aircraft, spacecraft or vessels: For motor vehicles of chapter 87.”
Issue: What is the tariff classification of automotive windshield and window glass?
Item: Nine models of automotive windshield glass, rear window automotive glass and side window automotive glass. The front windshields have a ceramic frit, which is baked-in black ceramic paint around the edges of the safety glass. The backlite glass also have a ceramic frit. The frit is painted black enamel that is baked around the border of automotive glass. The purpose of the frit is to provide an etched surface that allows the adhesive to bond to the automotive glass. It is the contact point between the glass and the frame and serves to strengthen the adhesive bond. It is also a shield against UV radiation, which protects the adhesive bond, which would otherwise be weakened by continual exposure to direct sunlight. The frit can also reduce glare for the driver.
Reason: Models D and E are tempered automotive glass without a frit or any other attachments. Headquarters Ruling H112616, dated Nov. 1, 2010, CBP found that automotive glass pieces were properly classified as parts of automobiles because they were fitted with locator pins, a rain sensor, and a mirror base, and were therefore designed for use in automobiles.
Ruling Date: June 28, 2023