HQ 0085907 - Plastic lens covers for automobile lighting equipment - United States International Trade Commision Rulings

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HQ 085907

January 31, 1990

CLA-2 CO:R:C:G 085907 TLS

CATEGORY: CLASSIFICATION

TARIFF NO.: 8708.99.50

Ms. Gail Dembek
Blazer International Corp.
2960 Hart Drive
Franklin Park, Illinois 60131

RE: Plastic lens covers for automobile lighting equipment

Dear Ms. Dembek:

You request a ruling on the proper classification of plastic lens covers under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Your letter dated April 27, 1989 has been submitted to this office for a reply.

FACTS:

The articles at issue here are lens covers made primarily of plastic, foam, rubber, and textile material. The exterior of the cover is made of pieces of plastic sewn together and lined with a textile material. It is reinforced with a foam backing on the inside. The rims of the opening on the covers are reinforced with elastic rubber so that they fit around the lens with a snug fit. Each of the covers is comprised of at least 60% non- cellular plastic. The lens covers are either round or rectangular in shape, depending on the lens to be fitted. "Baja" and/or "Desert Fox" logos are silkscreened on the front of the covers. These articles are manufactured for use on automobile lighting equipment mounted on vehicles (i.e., fog lamps) to protect them from road debris such as rock, gravel, etc. Each cover is designed to fit a particular kind of lens.

ISSUE:

Under which of the following HTSUSA headings are the plastic lens covers properly classifiable:

3926, HTSUSA, covering other articles of plastics;

8708, HTSUSA, parts and accessories of the motor vehicles of headings 8701 to 8705.

LAW AND ANALYSIS:

The General Rules of Interpretation (GRI) govern the classification of articles under the HTS. GRI 1 requires that we classify articles according to the terms of the headings and any relative section or chapter notes. Heading 3926 covers other articles of plastic. Based on the description and samples, each of the lens covers is plastic. Thus, the plastic lens covers do meet this general description, but are not otherwise specifically referred to under this heading. The Explanatory Notes (EN), although not dispositive, should be looked to for the proper interpretation of the HTSUSA. Under EN 39.26, it is explained that this heading covers articles of plastics not elsewhere specified or included. Before it can be concluded that the lens covers are classifiable under 3926, we must consider if the covers are more specifically provided for elsewhere under the HTS.

The primary, and perhaps sole, use for the articles at issue is without question to provide protection from road debris and other natural elements for lighting equipment mounted on various motor vehicles. These vehicles and equipment include pick-up trucks with overhead lights affixed to the roof and cars with fog lamps attached to the bottom of the front bumper. Consequently, the covers can be considered accessories of these motor vehicles, which are in fact covered under headings 8701 to 8705. The description of the covers under this heading is more specific than that under 3926. We therefore find the plastic lens covers to be properly classifiable under 8708.

In an entry at Nogales, these lens covers were classified under heading 4202 as a container of plastic sheeting. Inasmuch as the lens covers are not containers, this classification is incorrect.

HOLDING:

The plastic lens covers are classified under subheading 8708.99.50, HTSUSA, as other accessories of the motor vehicles of headings 8701 to 8705.

Sincerely,

John Durant, Director

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