HQ 0954367 - Cassette Tape Storage Unit; General Explanatory (III) to Section XVII - United States International Trade Commision Rulings

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HQ 954367
June 25, 1993

CLA-2 CO:R:C:M 954367 DWS

CATEGORY: CLASSIFICATION

TARIFF NO.: 8708.29.00

Mr. Bill Hammons, Jr.
Cortez Customhouse Brokerage Company
2266-B Landmeir Road
Elk Grove Village, IL 60007

RE: Cassette Tape Storage Unit; General Explanatory (III) to Section XVII

Dear Mr. Hammons:

This is in response to your letters of March 31, 1993 and May 3, 1993, to the Area Director of Customs, New York Seaport, on behalf of Vehicle Controls, Inc., concerning the classification of a cassette tape storage unit under the Harmonized Tariff Schedule of the United States (HTSUS). Your letters have been referred to Headquarters for a reply.

FACTS:

The merchandise consists of a cassette tape storage unit, principally used in motor vehicles. The outer casing of the unit measures approximately 4 1/4 inches x 3 1/4 inches x 3/4 inch. The unit is composed of flexible plastic material. It is specifically designed to fit into the Compact Disc (CD) storage jacket of a motor vehicle dashboard. The unit has a spring operated storage box which accommodates cassette tapes. A push button control located on the outer casing opens the storage box.

The subheading under consideration is as follows:

8708.29.00: [p]arts and accessories of the motor vehicles of headings 8701 to 8705: [o]ther parts and accessories of bodies (including cabs): [o]ther.

The general, column one rate of duty is 3.1 percent ad valorem.

ISSUE:

Whether the cassette tape storage unit is classifiable under subheading 8708.29.00, HTSUS, as an accessory of a motor vehicle?

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.

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). General Explanatory Note (III) ( p. 1410) to section XVII, HTSUS, states 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, and

(b) They must be suitable for use solely or principally with the articles of Chapters 86 to 88, and

(c) They must not be more specifically included elsewhere in the Nomenclature.

It is our position that the tape cassette storage unit satisfies all three requirements listed above. It is not precluded from classification in section XVII, HTSUS, it is suitable for use principally with the motor vehicles of chapter 87, HTSUS, and it is not more specifically included elsewhere in the HTSUS.

Consequently, we find that the cassette tape storage unit is classifiable under subheading 8708.29.00, HTSUS, as an accessory of a motor vehicle.

HOLDING:

The cassette tape storage unit is classifiable under subheading 8708.29.00, HTSUS, as an accessory of a motor vehicle.

Sincerely,

John Durant, Director

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