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HQ 952654


January 27, 1993

CLA-2-CO:R:C:F 952654 K

CATEGORY: CLASSIFICATION

TARIFF No.: 9603.90.8050

David A. Eisen, Esq.
Siegel, Mandell & Davidson, P.C.
Counselors At Law
1515 Broadway, 43rd Floor
New York, New York 10036

RE: Classification of a Combination Automobile Ice Scraper, Squeegee, and Bristle Brush With a Detachable Handle

Dear Sir:

The following is in response to your request of August 13, 1992, for a classification ruling of a "3-in-1 Car Cleaner". A sample was submitted.

FACTS:

The "3-in-1 Car Cleaner" consists of a plastic handle and three interchangeable components; a plastic ice scraper, a foam squeegee with rubber blade, and a bristle brush. Each component may be separately secured to the handle and may be detached by pressing the handle "clip".

ISSUE:

The issue is whether the combination article is excluded from classification under heading 8708, Harmonized Tariff Schedule of the United States (HTSUS) as parts and accessories of the motor vehicles of headings 8701 to 8705.

LAW AND ANAlYSIS:

The General Rules of Interpretation (GRI), set forth the manner in which merchandise is to be classified under the HTSUS. GRI 1 requires that classification be determined first according to the terms of the headings of the tariff and any relative section or chapter notes and, unless otherwise required,
according to the remaining GRI, taken in order.

Heading 8708, HTSUS, provides for parts and accessories of the motor vehicles of headings 8701 to 8705. However, Note 2(l), Section XVII, HTSUS, states that the "expressions `parts' and `parts and accessories' do not apply to the following articles, whether or not they are identifiable as for goods of this section:...brushes of a kind used as parts of vehicles (heading 9603)." The "3-in 1 Car cleaner" may be solely or principally used with a motor vehicle. However, the article can not be classifiable as a motor vehicle accessory because one of the components, the brush, is excluded by Note 2(l).

Since the article cannot be classifiable according to GRI 1, GRI 2(b) then requires that "the classification of goods consisting of more than one material or substance shall be according to the principles of rule 3." The article meets the definition of a composite article because it is partially described in two subheadings, 8708.99.50 and 9603.90.8050 and GRI 3(a) governs the classification of composite goods. GRI 3(a) provides that when classification of goods is under two or more headings (in this case, subheadings) "the heading which provides the most specific description 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 substance contained in...composite goods...those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods." Accordingly, the article cannot be classifiable under GRI 3(a).

GRI 3(b) provides that "composite goods...made up of different components...which cannot be classified by reference to 3(a), shall be classified as if they consisted of the...component which gives them their essential character...." Each component, the ice scraper, the squeegee, and the brush, is equally essential in character. Accordingly, the article cannot be classifiable by GRI

GRI 3(c) provides that "when goods cannot be classified by reference to 3(a) or (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration." The composite articles are classified as follows:

Brush----------subheading, 9603.90.8050, dutiable at 5.6 %ad valorem Squeegee-------subheading, 9603.90.8050, dutiable at 5.6 %ad valorem Scraper--------subheading, 8708.99.50, dutiable at 3.1 % ad valorem
Since the brush and the squeegee are classified under a
subheading which occurs last in numerical order among those subheadings which equally merit consideration, the "3-in-1 Car Cleaner" is classifiable as a set under subheading 9603.90.8050, HTSUS, dutiable at 5.6 percent ad valorem.

HOLDING:

A combination ice scraper, brush, and squeegee with an interchangeable plastic handle, used as a motor vehicle accessory, is classifiable by reference to GRI 3(c), HTSUS, as a set under subheading 9603.90.8050, HTSUS, dutiable at 5.6 percent ad valorem.

Sincerely,

John Durant, Director

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