HQ 0081825 - Classification of the "Garfield Ice Scraper", item 03-8720, from Korea - United States International Trade Commision Rulings

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HQ 081825

June 22, 1988

CLA-2 CO:R:C:G 081825 CMR 827247

CATEGORY: CLASSIFICATION

TARIFF NO.: 8708.99.5090

Ms. Laura Fumagalli
Dakin, Inc.
7000 Marina Boulevard
Brisbane, California 94005

RE: Classification of the "Garfield Ice Scraper", item 03-8720, from Korea

Dear Ms. Fumagalli:

This is in response to your letter of December 18, 1987, requesting a ruling on the tariff classification of the "Garfield Ice Scraper." Your request was forwarded to this office for a ruling on the proper classification under the proposed Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

FACTS:

The submitted sample, the "Garfield Ice Scraper," item 03- 8720, consists of a plastic ice scraper inserted into a hand mitt. The ice scraper is approximately 10 inches long. The hand mitt is designed to resemble the cartoon character "Garfield the Cat" in a lying position. The mitt is composed of an outer top knit-backed man-made pile fabric containing a polyester fiberfill with an interior warp knit man-made fiber brushed lining and an exterior plastic bottom. The stuffed textile head has both eyes and nose of plastic. You state that the article is a product of Korea, although the plastic ice scraper portion is stamped "Made in Taiwan."

ISSUE:

Whether the submitted sample is classifiable as an accessory for motor vehicles or as an article of textile or plastic under the HTSUSA.

LAW AND ANALYSIS:

General Rule of Interpretation (GRI) 1 directs us to determine classification of an article by first looking to the terms of the headings and any relative Section or Chapter Notes, and, provided the headings or Notes do not otherwise require,
according to the provisions of GRIs 2 through 5. Under the HTSUSA, there is no specific heading in which to classify the submitted sample as a mitt with an ice scraper. However, the Garfield ice scraper is suitable for use, solely or principally, in cleaning the windshields of motor vehicles. We maintain that the ice scraper is a motor vehicle accessory.

Heading 8708, Harmonized Tariff Schedule of the United States (HTSUS), provides for parts and accessories of the motor vehicles of headings 8701 to 8705. To qualify for classification within this heading, an article must meet three criteria set forth and explained in the General Explanatory Notes to Section XVII, and the notes for heading 8708. Harmonized Commodity Description and Coding System, Explanatory Notes, Vol. 4, pp. 1410-1412, and pp. 1432-1433. The criteria set forth in the General Explanatory Notes to Section XVII provide that parts or accessories must:

(a) . . . not be excluded by the terms of Note 2 to this Section . . . ; and,

(b) They must be suitable for use solely or principally with the articles of Chapters 86 to 88 . . .; and

(c) They must not be more specifically included elsewhere in the Nomenclature . . . .

The notes for heading 8708 provide that parts or accessories of the motor vehicles of headings 8701 to 8705 must meet the following conditions:

(i) They must be identifiable as being suitable for use solely or principally with the above-mentioned vehicles; and

(ii) They must not be excluded by the provisions of the Notes to Section XVII . . . .

The Garfield ice scraper is not excluded by the terms of Note 2 to Section VII. It is not in any way similar to any of the articles listed in Note 2 as articles which are not to be considered accessories. As stated earlier, the ice scraper is not more specifically included elsewhere in the tariff schedule; and it is suitable for use, solely or principally, with motor vehicles.

The Garfield ice scraper meets all of the above criteria. It meets the three requirements for being considered a part or accessory set out in the General Explanatory Notes, and those for being a part or accessory of motor vehicles of headings 8701 to 8705 explained in the notes for heading 8708.

HOLDING:

The Garfield ice scraper is classifiable in the provision for parts and accessories of the motor vehicles of headings 8701 to 8705, other, other, other, subheading 8708.99.5090, HTSUSA. The rate of duty is 3.1 percent ad valorem. This classification represents the present position of the Customs Service under the proposed HTSUSA. If changes occur before enactment, this advice may not continue to be applicable.

Sincerely,

John Durant, Director
Commercial Rulings Division

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