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HQ 955512

February 14, 1994

CLA-2 CO:R:C:M 955512 DWS

CATEGORY: CLASSIFICATION

TARIFF NO.: 7009.92.10

Mr. Skip Putich
A.H. Carter & Associates
389 Alaskan Way S., Suite 200
Seattle, WA 98104-2511

RE: Lighted Make-up Center; Glass Mirror; Illuminating Light; Tissue Dispenser; Kores Manufacturing Inc. v. U.S.; Parts and Accessories; HQs 952716 and 950166; GRI 3(b); Composite Good; Explanatory Note 3(b)(VIII); 8708.29.50

Dear Mr. Putich:

This is in response to your letter of November 17, 1993, on behalf of Cobbs Manufacturing Company, to the Regional Commissioner of Customs, New York, concerning the classification of a lighted make-up center under the Harmonized Tariff Schedule of the United States (HTSUS). Your letter, together with a sample, has been referred to this office for a response.

FACTS:

The merchandise consists of a lighted make-up center (model no. 44300) designed to be installed onto an automobile shade visor. The purpose of the merchandise is to aid a passenger in the front seat of an automobile in the application of make-up. The make-up center is composed of a tissue dispenser, a glass mirror, and an illuminating light, all mounted onto a common housing. Steel clips and/or elastic bands are used to attach the make-up center to the visor. The make-up center measures approximately 8 1/2 inches x 4 3/4 inches x 1 inch. The glass mirror measures approximately 5 inches x 2 3/4 inches. The opening of the tissue dispenser is oval shaped and measures approximately 3 1/4 inches x 1 1/2 inches. The illuminated light measures approximately 5 inches x 1/2 inch and is operated through the use of four AA size batteries (not included).

The subheadings under consideration are as follows:

8708.29.50: [p]arts and accessories of the motor vehicles of headings 8701 to 8705: [o]ther parts and accessories of bodies (including cabs): [o]ther: [o]ther.

The general, column one rate of duty for goods classifiable under this provision is 3.1 percent ad valorem.

7009.92.10: [g]lass mirrors, whether or not framed, including rear-view mirrors: [o]ther: [f]ramed: [n]ot over 929 cm2 in reflecting area.

The general, column one rate of duty for goods classifiable under this provision is 7.8 percent ad valorem.

ISSUES:

Whether the lighted make-up center is classifiable under subheading 8708.29.50, HTSUS, as either a part or accessory of a motor vehicle body.

If not, whether the lighted make-up center is a composite good with the mirror imparting its essential character, and therefore, whether the merchandise is classifiable under subheading 7009.92.10, HTSUS, as a framed glass mirror.

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.

We must first determine whether the merchandise, for classification purposes, is a part of a motor vehicle body. Whether an article is a part of another article depends on the nature of the so-called "part" and its usefulness, function and purpose in relation to the article in which it is designed to serve. Kores Manufacturing Inc. v. U.S., 3 CIT 178, 179 (1982), aff'd appeal No. 82-83 (C.A.F.C. 1983).

The function of a motor vehicle body is as a part of a motor vehicle. A motor vehicle is designed to transport passengers from one point to another. The purpose of the lighted make-up center is to aid the front seat passenger of a motor vehicle in the application of make-up. This function is in no way useful or essential to the operation of a motor vehicle or to the purpose of a motor vehicle in transporting passengers. Consequently, it is our position that the merchandise is not a part of a motor vehicle body.

In HQ 952716, dated March 3, 1993, we stated that:

[t]he term "accessory" is not defined in either the HTSUS or in the Harmonized Commodity description and Coding System Explanatory Notes. However, this office has stated that the term "accessory" is generally understood to mean an article which is not necessary to enable the goods with which they are used to fulfill their intended function. They are of secondary importance, but must, however, contribute to the effectiveness of the principal article (e.g., facilitate the use or handling of the principal article, widen the range of its uses, or improve its operation). See HQ 950166, dated November 8, 1991.

It is also our position that, for classification purposes, the lighted make-up center is not an accessory of a motor vehicle body. The merchandise is not necessary to enable a motor vehicle body to fulfill its intended function, and it does not contribute to the effectiveness of the motor vehicle body. As stated above, the function of a motor vehicle body is as a part of a motor vehicle. The function of a motor vehicle is to transport passengers from one point to another. The make-up center does not contribute to this function, even on a secondary level.

Inasmuch as the lighted make-up center is neither a part nor an accessory of a motor vehicle body, classification under subheading 8708.29.50, HTSUS, is precluded.

Because the merchandise is a composite good (made up of a battery powered light, a tissue dispenser, and a glass mirror), GRI 3(b) must be consulted. It states that:

[m]ixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.

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). Explanatory Note 3(b)(VIII) (p. 4) states that:

[t]he factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.

We find that the essential character of the lighted make-up center is imparted by the glass mirror. The mirror is the largest and most important part of the merchandise. Although a passenger will use the tissue dispenser, it is our position that the mirror, with or without the use of the light, will be used far more, and therefore it fulfills the primary role in relation to the use of the merchandise.

Consequently, the lighted make-up center is classifiable under subheading 7009.92.10, HTSUS, the provision for glass mirrors.

HOLDING:

The lighted make-up center is classifiable under subheading 7009.92.10, HTSUS, as a framed glass mirror.

Sincerely,

John Durant, Director
Commercial Rulings Division

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