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HQ 953139


March 24, 1993

CLA-2 CO:R:C:M 953139 LTO

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.99

Mr. David A. Eisen
Siegel, Mandell & Davidson, P.C.
One Astor Plaza
1515 Broadway
43rd Floor
New York, New York 10036

RE: "Car Comfort Back Support"; heading 8708; EN 63.07; EN 87.08; NY 878956; General Note (1) to Chapter 63

Dear Mr. Eisen:

This is in response to your letter of November 23, 1992, to the Area Director of Customs in New York, on behalf of Avon Products, Inc., requesting the classification of the "Car Comfort Back Support" under the Harmonized Tariff Schedule of the United States (HTSUS). A sample was submitted for our examination, however, no advertisements or other literature on the article was furnished. Your letter, together with the sample, was forwarded to this office for a response.

FACTS:

The article in question is the "Car Comfort Back Support." You state that it is designed to provide the driver of an automobile with increased comfort and back support while driving. The support, which measures approximately 21 inches in length by approximately 16 inches in width at its widest point, is composed of a metal frame and a nylon mesh fabric. The support features three adjustable textile straps positioned on the rear. You state that the straps facilitate attachment to an automobile seat, as well as serve to adjust the tension and shape the article.

ISSUE:

Whether the "Car Comfort Back Support" is classifiable as an automobile accessory under heading 8708, HTSUS.

LAW AND ANALYSIS:

The General Rules of Interpretation (GRI's) to the HTSUS govern the classification of goods in the tariff schedule. GRI 1 states in pertinent part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes . . . ." You contend that the article in question is classifiable as an automobile accessory under subheading 8708.29.00, HTSUS.

The Harmonized Commodity Description and Coding System Explanatory Notes (EN) constitute the Customs Co-operation Council's official interpretation of the Harmonized System. While not legally binding, the ENs provide a commentary on the scope of each heading of the Harmonized System, and are generally indicative of the proper interpretation of these headings.

EN 87.08, pg. 1432, states that heading 8708, HTSUS, covers parts and accessories of the motor vehicles of headings 8701 to 8705, HTSUS, provided that they 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.

It is our opinion that the "Car Comfort Back Support" is not suitable for use solely or principally with the motor vehicles of headings 8701 to 8705, HTSUS. The article in question, despite its name, can readily be used on any chair back to provide added support. Thus, it cannot be classified as an automobile accessory.

In NY 878956, dated October 28, 1992, a similar chair back support was classified under subheading 6307.90.99, HTSUS, which provides for other made up textile articles. EN 63.07, pg. 867, states that heading 6307, HTSUS, "covers made up articles of any textile material which are not included more specifically in other headings of Section XI or elsewhere in the Nomenclature [emphasis in original]."

The article in question is not included more specifically - 3 -
elsewhere in the tariff schedule. As such, the "Car Comfort Back Support" is classifiable under subheading 6307.90.99, HTSUS, its metal frame notwithstanding. See General Note (1) to Chapter 63, pg. 861.

HOLDING:

The "Car Comfort Back Support" is classifiable under subheading 6307.90.99, HTSUS, which provides for "[o]ther made up articles . . . [o]ther . . . [o]ther . . . [o]ther." The corresponding rate of duty for articles of this subheading is 7% ad valorem.

Sincerely,

John Durant, Director

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