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HQ 954477


October 4, 1993

CLA-2 CO:R:C:M 954477 LTO

CATEGORY: CLASSIFICATION

TARIFF NO.: 8708.29.00

District Director
U.S. Customs Service
P.O. Box 3130
(Juarez-Lincoln Bridge)
Laredo, Texas 78044-3130

RE: IA 31/93; Automobile Instrument Panels; parts of motor vehicle bodies; EN 87.08; IA 70/91 (HQ 950834); General Note

Dear District Director:

Your memorandum of April 16, 1993, asked for internal advice, at the request of Rudolph Miles & Sons, Inc., on behalf of Ford Motor Company, regarding the classification of and Generalized System of Preferences (GSP) eligibility for automobile instrument panels under the Harmonized Tariff Schedule of the United States (HTSUS). Our decision follows.

FACTS:

The articles in question are automobile instrument panels (part no. VF3ZB-6104304) imported from Mexico. After importation, the panels will be assembled into Ford Mustang automobiles. The instrument panels consist of a plastic panel which represents the automobile's dashboard, and a wire harness which provides connections for all of the automobile's dashboard instrumentation (i.e., speedometer, dashboard lights, etc.).

ISSUE:

Whether the automobile instrument panels are classifiable as other parts and accessories of the motor vehicles of headings 8701 to 8705, HTSUS, under subheading 8708.99.50, HTSUS.

Whether the automobile instrument panels are eligible for duty-free treatment under the GSP. - 2 -

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 . . . ."

Heading 8708, HTSUS, provides for parts and accessories of the motor vehicles of headings 8701 to 8705, HTSUS. Heading 8703, HTSUS, provides for motor vehicles principally designed for the transport of persons.

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 the motor vehicle parts and accessories covered by heading 8708, HTSUS, must fulfill the following conditions:

(i) They must be identifiable as being suitable for use solely or principally with the [vehicles of headings 8701 to 8705]; and
(ii) They must not be excluded by the provisions of the Notes to Section XVII . . .

The automobile instrument panels are suitable for use solely with the passenger vehicles of heading 8703, HTSUS, and are not excluded from section XVII. Thus, they are classifiable as parts under heading 8708, HTSUS.

The subheadings at issue are as follows:

8708.29.00 Other parts and accessories of bodies (including cabs):
Other

8708.99.50 Other parts and accessories:
Other:
Other:
Other

EN 87.08, pg. 1432, states that the parts of this heading include parts of motor vehicle bodies. The EN lists many exemplars that are considered either parts of bodies or associated accessories. These exemplars include "dashboards." The instrument panels in question consist of an automobile dashboard and a wire harness. While the ENs do not mention the dashboard's wire harness, they do provide for windows equipped with electrical connectors. Further, Customs has classified an automotive passive seat belt rail assembly, consisting of a rail assembly, buckle assembly and a take up drum/motor drive assembly, as a motor vehicle body part. See IA 70/91, dated March 6, 1992 (HQ 950834). Thus, it is our opinion that the instrument panels in question are classifiable as parts of motor vehicle bodies under subheading 8708.29.00, HTSUS.

Special tariff treatment under the GSP may be provided for articles classified under subheading 8708.29.00, HTSUS. However, articles of subheading 8708.29.00, HTSUS, imported from Mexico, are not eligible for duty-free treatment under the GSP. See General Note 3(c)(ii)(D), pg. 13, HTSUS. Therefore, it is not necessary to reach the issue of whether the double substantial transformation requirement for GSP eligibility has been met.

HOLDING:

The automobile instrument panels are classifiable under subheading 8708.29.00, 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." The corresponding column 1 (general) rate of duty for articles of this subheading is 3.1% ad valorem.

The internal advice applicant should be advised of this decision.

Sincerely,

John Durant, Director

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