HQ 0088775 - Modification of Headquarters Ruling 082080, dated October 17, 1988; heated ice scraper for automobile windshields; parts and accessories of motor vehicles; electrical machinery and apparatus; parts and accessories; Section XVII, Note 2(f); Section XVI, Note 1(l) - United States International Trade Commision Rulings

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HQ 088775
April 25, 1991

CLA-2 CO:R:C:M 088775 JMH

CATEGORY: CLASSIFICATION

TARIFF NO.: 8543.90.80

Mr. Robert Barger
R.R. 2, Box 81
Elizabethtown, IL 62931

RE: Modification of Headquarters Ruling 082080, dated October 17, 1988; heated ice scraper for automobile windshields; parts and accessories of motor vehicles; electrical machinery and apparatus; parts and accessories; Section XVII, Note 2(f); Section XVI, Note 1(l)

Dear Sir:

This office has been asked to reexamine Headquarters Ruling 082080 ("HQ 082080"), dated October 17, 1988, due to a discrepancy in the analysis. HQ 082080 involved certain heated ice scrapers imported from Taiwan to be used on automobile windshields.

FACTS:

The articles in question are heated ice scrapers for use primarily on automobile windshields and windows. The ice scrapers consist of a plastic hand grip which houses a scraper and a plow blade, a tubular heating element, and a tension bar. The article is designed to draw power from a 12 volt car battery through a 14 foot electrical cord and an adapter that plugs into the cigarette lighter socket of automobiles.

HQ 082080 classified the subject ice scrapers in subheading 8708.99.50, Harmonized Tariff Schedule of the United States Annotated ("HTSUSA"), as "Parts and accessories of the motor vehicles of headings 8701 to 8705...Other parts and accessories...Other...Other..." This classification assesses a duty rate of 3.1% ad valorem. A question has been raised regarding whether the heated ice scrapers should be classified in a provision for electrical articles.

ISSUE:

Whether heated ice scrapers are properly classified as parts and accessories of motor vehicles in subheading 8708.99.50, HTSUSA, or as an electrical articles within subheading 8543.90.80, HTSUSA.

LAW AND ANALYSIS:

The classification of merchandise under the HTSUSA is governed by the General Rules of Interpretation ("GRIs"). GRI 1, HTSUSA, states in part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes..." The headings in contention are headings 8543 and 8707, HTSUSA. These headings describe:

8543 Electrical machines and apparatus, having individual functions not specified or included elsewhere in this chapter, parts thereof...

8708 Parts and accessories of the motor vehicles of headings 8701 to 8705...

Heading 8543 is within Section XVI and Chapter 85, HTSUSA. Heading 8708 is within Section XVII and Chapter 87, HTSUSA. Thus, the notes of Sections XVI and XVII and Chapter 85 and 87 must be examined. Section XVI, Note 1(l), HTSUSA, and Section XVII, Note 2(f), HTSUSA are the only applicable notes. Section XVI, Note 1(l) states that articles of Section XVII are excluded from classification within Section XVI. Section XVII, Note 2(f) states the following:

The expressions "parts" and "parts and accessories" do not apply to the following articles, whether or not they are identifiable as for the goods of this section:

(f) Electrical machinery or equipment (chapter 85)...

Thus, electrical machinery or equipment is not included in Section XVII, regardless of whether it is used as part or accessory of articles classified in Section XVII. The ice scrapers are electrical equipment, and therefore, are not "parts" or "parts and accessories" within Section XVII. Since the ice scrapers are not articles of Section XVII, they are not excluded from classification within Section XVI, by Section XVI, Note

The ice scrapers are electrical apparatus. Electrical apparatus are classified in Chapter 85. There is no provision within Chapter 85 that specifically describes the ice scrapers. Therefore, the ice scrapers must be classified under heading 8543. The appropriate classification for the ice scrapers is subheading 8543.90.80, as "Electrical machines and apparatus, not
having individual functions specified or included elsewhere in this chapter, parts thereof...Other...Other..." with duty at the rate of 3.9% ad valorem.

HOLDING:

The ice scrapers in question are electrical apparatus. Electrical apparatus are excluded from classification as "parts and accessories" of articles classified within Section XVII. Electrical apparatus are classified in Chapter 85. There is no provision within Chapter 85 that specifically describes the ice scrapers. Therefore, in accordance with GRI 1, the ice scrapers must be classified under heading 8543. The appropriate classification for the ice scrapers is subheading 8543.90.80, as "Electrical machines and apparatus, not having individual functions specified or included elsewhere in this chapter, parts thereof...Other...Other..."

In order to insure uniformity in Customs classification of merchandise of this type and to eliminate uncertainly, we are modifying HQ 082080 to reflect the above classification effective with the date of this letter. However, if after your review you disagree with the legal basis of this decision, we invite you to submit any arguments you might have with respect to this matter for our review. Any submission you wish to make should be received within 30 days of the date of this letter.

This letter is notice to you of the modification of HQ 082080 under Customs Regulation 177.9(d)(1), 19 C.F.R. 177.9(d)(1). This notice is not be applied retroactively to HQ 082080 and will not affect past transactions for the importation of our merchandise under that ruling. Customs Regulation 177.9(d)(2), 19 C.F.R. 177.9(d)(2). However, for the purposes of future transactions in merchandise of this type HQ 082080 will not be valid precedent. We recognize that pending transactions may be adversely affected by this modification, in that current contracts for importations arriving at a port subsequent to this decision will be classified pursuant to it. If such a situation arises, you may at your discretion notify this office and apply for relief from the binding effects of this decision as may be warranted by the circumstances. Please be advised that in some instances involving import restraints such relief may require separate approvals from other government agencies.

Sincerely,

John Durant, Director
Commercial Rulings Division

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