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HQ 950367


December 31, 1991

CLA-2 CO:R:C:M 950367 AJS

CATEGORY: CLASSIFICATION

TARIFF NO.: 9025.80.50

Mr. Skip Putich
A.H. Carter & Associates
389 Alaskan Way S.
Suite 200
Seattle, WA 98104-2511

RE: Combination compass-thermometer; Heading 9014; Heading 8708; ENs 90.25; H. Conf. Rep. No. 576; Section XVII, note 2(g); GRI 3; GRI 3(a); GRI 3(b); GRI 3(b), EN (VIII); composite good; GRI

Dear Mr. Putich:

Your letter of August 26, 1991, requesting the tariff classification of a combination compass-thermometer (CT), has been referred to this office for reply.

FACTS:

The article under consideration is a combination compass and thermometer which is designed to be affixed by means of a self- adhesive onto the dashboard of a motor vehicle. The compass and thermometer are of equal size and give the appearance of two domed shapes resting in a plastic housing which measures approximately 2 1/2 inches by 1 1/2 inches by 1 inch.

ISSUE:

Whether the CT is properly classifiable within heading 9014, Harmonized Tariff Schedule of the United States (HTSUS), which provides for direction finding compasses; or classifiable within heading 9025, HTSUS, which provides for thermometers; or classifiable within heading 8708, HTSUS, which provides for parts and accessories of motor vehicles.

LAW AND ANALYSIS:

Classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRIs). GRI 1 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 . . . and according to the following provisions . . ."

Heading 9014, HTSUS, provides for direction finding compasses. The CT contains a compass which satisfies the terms of this heading. However, it also contains a thermometer which does not satisfy the terms of this heading. Accordingly, the CT as a whole does not satisfy the terms of heading 9014, HTSUS, and is not properly classifiable therein by the application of GRI 1.

Heading 9025, HTSUS, provides for thermometers. The CT contains a thermometer which satisfies the terms of this heading. However, the subject compass component of the CT does not satisfy the terms of this heading. Therefore, the CT as a whole does not satisfy the terms of heading 9025, HTSUS, and is not properly classifiable therein by the application of GRI 1.

The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) state that combinations of the instruments of heading 90.25 with those of another heading are to be classified in accordance with the Rules for the Interpretation of the Nomenclature (i.e., GRIs). ENs 90.25, p. 1510 (1991). While the ENs are not dispositive, they provide a commentary on the scope of each heading and offer guidance for interpretation of the HTSUS. H. Conf. Rep. No. 576, 100th Cong., 2d Sess., p. 549, reprinted in 1988 U.S. CODE CONG. & ADMIN. NEWS p. 1582. Accordingly, we view the above ENs instructive for consulting the other GRIs for classification of the composite CT.

GRI 3, which is one of the "following provisions" mentioned in GRI 1, governs the classification of composite goods. GRI 3(a) states that the heading which provides the most specific description of the composite good shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in a composite good, those headings are to be regarded as equally specific in relation to those goods. The composite CT satisfies this description. Heading 9014, HTSUS, refers to only the compass component and heading 9025, HTSUS, refers to only the thermometer component. Therefore, the above headings are equally specific in relation to the CT.

GRI 3(b) requires that goods which cannot be classified by reference to GRI 3(a), shall be classified as if they consisted of the component which gives them their essential character.

Essential character may, for example, be determined by the nature of the component of the good, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. GRI 3(b), Explanatory Note (VIII). In this instance, the compass and thermometer are equally essential in most respects. Consequently, we find that neither component imparts the CT with its essential character.

GRI 3(c) requires that goods which cannot be classified by reference to GRI 3(a) or 3(b), shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this case, heading 9025, HTSUS, occurs last in numerical order. Therefore, the CT is properly classifiable within this heading. Subheading 9025.80.50, HTSUS, provides for "other" instruments of this heading. The subject thermometer satisfies the terms of this subheading. Accordingly, the composite CT is classifiable within this subheading by the application of GRI 3(c).

Heading 8708, HTSUS, provides for parts and accessories of motor vehicles. This heading is part of Section XVII. It is argued that the CT satisfies the terms of this heading, and is classifiable therein by the application of GRI 1. However, the expression "parts and accessories" does not apply to articles of chapter 90, even if they are identifiable as articles for the goods of this section. Section XVII, note 2(g). As stated previously, GRI 1 requires classification to be determined according to any relative section notes. While the CT is not classifiable according to the terms of any heading within chapter 90, it is a composite good which consists of two articles (i.e., compass and thermometer) specifically enumerated within this chapter. Thus, the CT is precluded from classification within heading 8708, HTSUS, by the application of the above section note.

HOLDING:

The composite compass-thermometer is classifiable within subheading 9025.80.50, HTSUS, which provides for "other" instruments of this heading, dutiable at the General Column 1 rate of 4.7 percent ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division

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