What will be the tariff classification for Windshield Glass to be used in Motor Vehicle? Is it classifiable in the same heading as other motor parts?
26/05/16 at 9:44 am
Windshield glass or safety glass to be used in motor vehicles are to be classified under HS Code 7007.11.00 or 7007.21.00 depending on their features. Similarly, rear view mirrors for vehicles will be classifiable under HS Code 7009.10.00.
As per Rule 3(a) of the General Rules for Interpretation of the Harmonized System, a more complete or precise description will be preferred over the more general description. As Heading 70.07 (windshield or safety glass) or 70.09 (rear view mirror) provides the most specific description of these classes, headings 70.07 or 70.09 shall be preferred to heading 87.08 that provides a more general description of all motor parts. Therefore, Heading 87.08 (motor parts) will not be applicable for windshield glass or safety glass or rear view mirror, even though they can be considered as motor parts in some ways.
[This is for informational purposes only. In case of contradiction of conflict with relevant Act/Rules, provisions mentioned
or referred to in the said Act/Rules shall prevail.]