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HQ 951097

April 17, 1992

CLA-2 CO:R:C:M 951097 DWS

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.30.50; 7318.15.80; 8302.30.30

District Director
U.S. Customs Service
Patrick V. McNamara Building
477 Michigan Avenue
Detroit, MI 48266

RE: Protest No. 3801-0-003519; Plastic Mushrooms, T-Anchors, and D-Anchors; Base Metal Screws; Mounting Brackets; Parts of General Use; Section XVII, Note 2(b); Section XV, Note 2(a); 8708.29.00; Composite Goods; Essential Character; GRI 3(b); EN 83.02(C); Coachwork; HQ 087542

Dear Sir:

This is our response on Application for Further Review of Protest No. 3801-0-003519, dated November 21, 1990, concerning your action in classifying and assessing duty on mounting brackets, base metal screws, and plastic mushrooms, T-anchors, and D-anchors, used to facilitate the attachment of cargo restraint net assemblies to motor vehicle bodies, under the Harmonized Tariff Schedule of the United States (HTSUS).

Issues concerning the applicability of the United States- Canada Free-Trade Agreement and the Automotive Products Trade Act to the subject merchandise have been brought to our attention. Inasmuch as the file does not contain sufficient documentation for us to make a determination as to these issues, we will not address them at this time. The only issue we will determine is the classification of the subject merchandise, imported separately from the restraint net assemblies.

FACTS:

The subject merchandise is used to facilitate the attachment of various cargo restraint net assemblies in motor vehicles. The net assemblies are used to prevent luggage or other articles from moving around in the interior of motor vehicles.

The merchandise consists of plastic mushrooms, T-anchors, and D-anchors, each without screws but having threaded centers, plastic mushrooms, T-anchors, and D-anchors, each containing screws through their threaded centers, mounting brackets, and individual screws.

The mounting brackets are used as an extension for the mounting of a net should there be a part of the vehicle where a normal anchor or mushroom cannot be attached.

The mushroom fastener is a plastic article, approximately 1 inch in width and 1/2 inch in length. It has a domed top similar in shape to that of a mushroom, with a hole through the center. In some instances, mushrooms contain screws, which are loosely inserted into the center hole. The other mushrooms, while not containing screws, have threaded centers.

The plastic T-anchors and D-anchors are similar to the mushrooms, except that the T-anchors, approximately 1 inch in width and 1/2 inch in length, have a "T" shape at the top of the fitting, and, similarly, the D-anchors, approximately 1 1/4 inches in width and 1/4 inches in length, have a "D" shape at the top of the fitting. Some of the anchors contain tightly fitted screws, while others, not containing screws, have threaded centers.

The textile netting of the restraint assembly is tightened around both the "T" and "D" shapes of the anchors, fastening the assembly to the interior of a motor vehicle.

The entries also contained individual, base metal screws, approximately 1 3/4 inches in length.

ISSUE:

What is the proper classification of the subject merchandise under the HTSUS?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification is determined according to the terms of the headings and any relative section or chapter notes.

The importer argues that because the merchandise "was intended to be used to install assemblies as original motor- vehicle equipment in new automobiles", it is classifiable under subheading 8708.29.00, which provides for: "[p]arts and accessories of the motor vehicles of headings 8701 to 8705: [o]ther parts and accessories of bodies: [o]ther." Section XVII, note 2(b), HTSUS, provides that:

2. 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:

(b) Parts of general use, as defined in note 2 to section XV, of base metal (section XV) or similar goods of plastics (chapter 39).

Section XV, note 2, HTSUS, provides that:

2. Throughout the tariff schedule, the expression "parts of general use" means:

(a) Articles of heading 7307, 7312, 7315, 7317 or 7318 and similar articles of other base metals;

(b) Springs and leaves for springs, of base metal, other than clock or watch springs (heading 9114); and

(c) Articles of heading 8301, 8302, 8308 or 8310 and frames and frames and mirrors, of base metals, of heading 8306.

Heading 8302, HTSUS, in part, provides for: "[b]ase metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like." Heading 7318, HTSUS, provides for: "[s]crews, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel."

It is our position that the subject merchandise is "parts of general use". In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes may be utilized. The Explanatory Notes, although not dispositive, are to be used to determine the proper interpretation of the HTSUS. 54 Fed. Reg. 35127, 35128 (August 23, 1989). Explanatory Note 83.02(C) (pp. 1118-1119) states that:

[t]his heading covers general purpose classes of base metal accessory fittings and mountings, such as are used largely on furniture, doors, windows, coachwork, etc. Goods within such general classes remain in this heading even if they are designed for particular uses (e.g., door handles or hinges for automobiles). The heading does not, however, extend to goods forming an essential part of the structure of the article, such as window frames or swivel devices for revolving chairs.

The heading covers:

(C) Mountings, fittings and similar articles suitable for motor vehicles (e.g., motor cars, lorries or motor coaches), not being parts or accessories of Section XVII. For example: made up ornamental beading strips; foot rests; grip bars, rails and handles; fittings for blinds (rods, brackets, fastening fittings, spring mechanisms, etc.); interior luggage racks; window opening mechanisms; specialised ash trays; tail-board fastening fittings.

The screws, imported by themselves, are "parts of general use" as defined in note 2(a), section XV, HTSUS, and are classifiable under subheading 7318.18.50, HTSUS, which provides for: "[s]crews: [threaded articles: [o]ther screws and bolts, whether or not with their nuts or washers: [o]ther: [h]aving shanks or threads with a diameter of 6 mm or more."

The other articles are also "parts of general use" and are described in Explanatory Note 83.02(C), HTSUS, as "[m]ountings, fittings and similar articles suitable for motor vehicles".

The mushrooms, T-anchors, and D-anchors are fastener fittings, used to fasten the net assembly to the inside of a motor vehicle. Both types of anchors act to fasten the textile netting through the "T" and "D" part of the anchors. The mounting brackets are also "parts of general use" under heading 8302, HTSUS, as they are mountings suitable for motor vehicles.

Specifically, the mounting brackets are classifiable under subheading 8302.30.30, HTSUS, which provides for: "[o]ther mountings, fittings and similar articles suitable for motor vehicles, and parts thereof: [o]f iron or steel."

Because some of the plastic mushrooms, T-anchors, and D- anchors contain base metal screws, GRI 3 must be consulted. GRI 3(b) provides that:

[m]ixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as if this criterion is applicable.

The plastic mushrooms, D-anchors, and T-anchors, each containing base metal screws, are, for classification purposes, composite goods consisting of different materials. It is our position that, because the main purpose of the fittings is to fasten the net assembly to a motor vehicle, the plastic portion makes up the essential character of the fittings. Therefore, these fittings are "similar goods of plastic" as described in section XVII, note 2(b).

Because the plastic mushrooms, T-anchors, and D-anchors, each containing screws, and the plastic mushrooms, T-anchors, and D-anchors, each without screws but having threaded centers, are "similar articles of plastic" to the "parts of general use" of heading 8302, HTSUS, they are classifiable under subheading 3926.30.50, HTSUS, which provides for: "[o]ther articles of plastics: [f]ittings for furniture, coachwork or the like:

In HQ 087542, dated October 31, 1990, the term "coachwork" was defined as "finishing work done on a coach, esp. an automobile body." The term "finishing" was defined as "the act or process of completing or perfecting; that which completes or perfects; the final work upon or ornamentation of a thing."

The articles noted above are "coachwork" for classification purposes. They are involved in the final process of attaching a net assembly to the body of a motor vehicle.

Under section XVII, note 2(b), HTSUS, because the merchandise is "parts of general use", they are precluded from classification under heading 8708, HTSUS, "whether or not they are identifiable as for the goods of this section." (emphasis supplied).

HOLDING:

The plastic mushrooms, T-anchors and D-anchors, each containing screws, and the plastic mushrooms, T-anchors and D- anchors, each without screws but having threaded centers, are classifiable under subheading 3926.30.50, HTSUS.

The base metal screws are classifiable under subheading 7318.15.80 HTSUS.

The mounting brackets are classifiable under subheading 8302.30.30, HTSUS.

Issues concerning the applicability of the United States- Canada Free-Trade Agreement and the Automotive Products Trade Act to the subject merchandise have been brought to our attention. Inasmuch as the file does not contain sufficient documentation for us to make a determination, we will not address these issues at this time.

You should act upon the protest in accordance with the above findings. A copy of this decision should be attached to the Customs Form 19 and provided to the protestant as part of the notice of action on the protest.

Sincerely,

John Durant, Director
Commercial Rulings Division

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