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HQ 951385


May 15, 1992

CLA-2 CO:R:C:M 951385 EJD

CATEGORY: CLASSIFICATION

TARIFF NO: 8708.29.00

Ms. Elisabeth K. Lee
Import Manager
Randy International Ltd./Detroit Branch
11701 Metro Airport Center Drive, Suite 110 Romulus, Michigan 48174

RE: Sunshade and sunroofs; automobile parts and accessories; subheading 3926.90.90, GRI 1; Chapter 39 Note 2(p); EN 87.08; General EN III, Section XVII

Dear Ms. Lee:

This is in response to your letter dated March 20, 1992, on behalf of Webasto Sunroofs Inc., concerning the tariff classification of an automobile sunshade, and two automobile sunroofs; one manually-operated and the other electrically- operated, under the Harmonized Tariff Schedule of the United States. (HTSUS). Samples were submitted for examination.

FACTS:

Item 1, part number 800395, is an optional, removable sunshade composed of plastic with metal inserts and plastic clips for securing installation in motor vehicles. Item 2, part number 800372, is a manually-operated sunroof composed of a plastic covered steel frame with an aluminum drive mechanism containing a plastic handle and smoked glass sheet which is framed by a rubber gasket seal to be installed in motor vehicles. Item 3, part number 800373, is an electrically-operated sunroof composed of a plastic covered steel frame with an aluminum drive mechanism containing a 12 volt motor and smoked glass sheet which is framed by a rubber gasket seal to be installed in motor vehicles.

You contend that Item 1, "sunshade", is classifiable under subheading 3926.90.9090, HTSUS, which provides for "[o]ther articles of plastics and articles of other materials of headings 3901 to 3914...[o]ther...[o]ther...[o]ther." You contend that Item 2, "manual sunroof", and Item 3, "electric sunroof", are classifiable under subheading 8708.29.0010, HTSUS, which provides for "[p]arts and accessories of the motor vehicles of headings 8701 to 8705...[o]ther parts and accessories of bodies (including cabs)...[o]ther...[s]tampings."

ISSUE:

What is the proper classification of the sunshade and sunroofs under the HTSUS?

LAW AND ANALYSIS:

Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). GRI 1 states that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes...."

The Harmonized Commodity Description and Coding System (HCDCS) Explanatory Notes (ENs) constitute the Customs Cooperation Council's official interpretation of the Harmonized System. While not legally binding on the contracting parties, and therefore not dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized system and are thus useful in ascertaining the classification of merchandise under the System. Customs believes the notes should always be consulted. See T.D. 89-80.

EN 2(p) to Chapter 39 of the HCDCS states that "[t]his chapter does not cover parts of aircraft or vehicles of section XVII." HCDCS, p. 549. Thus, if the sunshades are parts of aircraft or vehicles they cannot be classified under subheading 3926.90.90, HTSUS.

Heading 8708, HTSUS, provides for parts and accessories of motor vehicles. EN 87.08 of the HCDCS states that "[t]his heading covers parts and accessories of the motor vehicles of headings 87.01 to 87.05, provided the parts and accessories fulfill both 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 (see the corresponding General Explanatory Note).

HCDCS, p. 1432. General EN (III) to Section XVII, PARTS AND ACCESSORIES states, in pertinent part, that "[i]t should, however, be noted that these headings apply only to those parts or accessories which comply with all three of the following conditions:

(a) They must not be excluded by the terms of Note 2 to this Section (see paragraph (A) below).
and (b) They must be suitable for use solely or principally with the articles of Chapters 86 to 88 (see paragraph
and (c) They must not be more specifically included elsewhere in the Nomenclature (see paragraph (C) below).

HCDCS, p.1410.

The sunshade at issue is used solely with motor vehicles. It is attached directly to the inside of the sunroof of a vehicle in a temporary manner. It would not be excluded by the Notes to Section XVII.

Both the manually-operated sunroof and electrically-operated sunroof are used solely with motor vehicles. They are installed permanently to the roof of a motor vehicle. They are used to open and close a portion of the roof and to adjust venting positions to control air flow. They would not be excluded by the Notes to Section XVII. Thus, all three articles are classifiable under subheading 8708.29.0060, HTSUS.

The suggested statistical suffix 10 (stampings) is incorrect. The sunroofs are obviously not stampings. The correct statistical suffix is 60.

HOLDING:

The sunshade and both sunroofs are classifiable under subheading 8708.29.0060, HTSUS, which provides for other parts and accessories of motor vehicles.

Sincerely,

John Durant, Director

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