HQ 083970
July 14, 1989
CLA-2:CO:R:C:G 083970 JAS
CATEGORY: Classification
TARIFF NO.: 4016.99.5050
Ms. Judy M. McCain
Commonwealth of Virginia
Department of World Trade
6000 World Trade Center
Norfolk, Virginia 23510
RE: Windshield Wiper Blade
Dear Ms. McCain:
In your letter of March 15, 1989, on behalf of Innovative
Industries, Inc., you inquire as to the tariff classification
of a double edged windshield wiper blade from Taiwan. Our
ruling follows.
FACTS:
A submitted sample and United States patent description
depict an article approximately 18 inches long and consisting
of a double edge rubber wiper blade portion attached at the top
to a plastic spine or frame with steel retainer clip on one
end. After importation, the article will function as the blade
portion of an automotive windshield wiper.
ISSUE:
Is the wiper blade classifiable under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA) as part
of a windshield wiper or under some other provision?
LAW AND ANALYSIS:
In accordance with General Rule of Interpretation (GRI) 1,
HTSUSA, for legal purposes, classification shall be determined
according to the terms of the headings and any relative section
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or chapter notes. Heading 8512, HTSUSA, covers electrical
lighting or signaling equipment (excluding articles of heading
8539), windshield wipers, defrosters and demisters, of a kind
used for cycles or motor vehicles; parts thereof.
Section XVI, Note 2(b), HTSUSA, which governs
classification of merchandise in Chapter 85, states that parts
suitable for use solely or principally with a particular kind
of machine, or with a number of machines of the same heading
are to be classified with with the machines of that kind.
However, Note 2(b) is subject to Note 1(a) to Section XVI.
Note 1(a) excludes from Section XVI articles of a kind used in
machinery or mechanical or electrical appliances or for other
technical uses, of vulcanized rubber other than hard rubber
(heading 4016). Automotive windshield wiping mechanisms are
mechanical or electrical appliances for the purposes of Note
1(a), and the wiper blades articles of a kind used in such
appliances. The wiper blades of rubber are therefore excluded
from classification in heading 8512.
GRI 2(b) states that any reference in a heading to a
material or substance shall be taken to include a reference to
mixtures or combinations of that material or substance with
other materials or substances, and that the classification of
goods consisting of more than one material or substance shall
be according to the principles of rule 3. The wiper blade
consists of the rubber wiping portion, a plastic spine, and
steel retaining clip. Articles of rubber are classifiable in
heading 4016, articles of plastics are classifiable in heading
3926, and articles of iron or steel are classifiable in heading
7326.
GRI 3(a) states that when two or more headings each refer
to part only of the materials or substances contained in mixed
or composite goods, those headings are to be regarded as being
equally specific in relation to those goods. GRI 3(b) states
that composite goods made up of different components which
cannot be classified by reference to 3(a), shall be classified
as if they consisted of the material or component which gives
them their essential character. The wiper blade is designed to
clean automotive windshields. In our opinion, it is the rubber
portion of the article that performs the wiping function. The
rubber portion therefore imparts the essential character to the
wiper blade. The wiper blade is classifiable in heading 4016,
and, therefore, is excluded by Note 1(a) to Section XVI from
classification as a part of a windshield wiper in heading 8512.
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HOLDING:
The wiper blades in question are classifiable as other
articles of vulcanized rubber other than hard rubber, in
subheading 4016.99.5050. The rate of duty is 5.3 percent ad
valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division