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HQ 956047

March 21, 1994

CLA-2 CO:R:C:M 956047 DWS

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.12.20

Mr. Giora Erdinast
Erdinast, Ben Nathan, Advocates
25 Nachmany Street
Tel-Aviv, Israel 65794

RE: "GIVI" Scooter Trunk Case; Explanatory Note 87.14; General Explanatory Note (III) to Section XVII; 8714.99.90

Dear Mr. Erdinast:

This is in response to your letter of March 1, 1994, to the U.S. International Trade Commission (ITC), concerning the classification of a "GIVI" scooter trunk case under the Harmonized Tariff Schedule of the United States (HTSUS). Your letter has been referred to the U.S. Customs Service Headquarters for a response.

FACTS:

The merchandise consists of a "GIVI" scooter trunk case, made of a rigid polycarbonate plastic. The case is designed to hold the various articles of a scooter rider. You have requested that we rule upon the classification of the case both when it is not adapted to be removably mounted onto a scooter and is without a means for attaching the case to a scooter, and when the case is adapted to be removably mounted onto a scooter.

The subheadings under consideration are as follows:

8714.99.90: [p]arts and accessories of vehicles of headings 8711 to 8713: [o]ther: [o]ther: [o]ther.

The general, column one rate of duty for goods classifiable under this provision is 10 percent ad valorem.

4202.12.20: [t]runks, suitcases, vanity cases, attache cases, briefcases, school satchels and similar containers: [w]ith outer surface of plastics or of textile materials: [w]ith outer surface of plastics.

The general, column one rate of duty for goods classifiable under this provision is 20 percent ad valorem.

ISSUES:

Scenario 1

Whether the trunk case, not adapted to be removably mounted onto a scooter and without a means for attaching the case to a scooter, is classifiable under subheading 4202.12.20, HTSUS, as a trunk or similar container with an outer surface of plastics.

Scenario 2

Whether the trunk case, adapted to be removably mounted onto a scooter, is classifiable under subheading 8714.99.90, HTSUS, as a motorcycle accessory, or under subheading 4202.12.20, HTSUS, as a trunk or similar container with an outer surface of plastics.

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.

Scenario 1

By authority of GRI 1, the trunk case is specifically classifiable under subheading 4202.12.20, HTSUS.

Scenario 2

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). In part, Explanatory Note 87.14 (p. 1437) states that:

[t]his heading covers parts and accessories of a kind used with motorcycles (including mopeds), cycles fitted with an auxiliary motor, side-cars, non-motorised cycles, or invalid carriages, provided the parts and accessories fulfil 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 (see the corresponding General Explanatory Note).

In part, General Explanatory Note (III) (p. 1410 - 1411) 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 (see paragraph (A) below).
and (b) They must be suitable for use solely or principally with the articles of Chapters 86 to 88 (see paragraph (B) below).
and (c) They must not be more specifically included elsewhere in the Nomenclature (see paragraph (C) below).

(C) Parts and accessories covered more specifically elsewhere in the Nomenclature.

Parts and accessories, even if identifiable as for the articles of this Section, are excluded if they are covered more specifically by another heading elsewhere in the Nomenclature . . .

Even though the case may be a motorcycle accessory, because it is specifically covered under subheading 4202.12.20, HTSUS, it is precluded from classification under subheading 8714.99.90, HTSUS. Therefore, in accordance with the above Explanatory Notes, the trunk case is classifiable under subheading 4202.12.20, HTSUS.

HOLDING:

The trunk case, whether or not adapted to be removably mounted onto a scooter, is classifiable under subheading 4202.12.20, HTSUS, as a trunk or similar container with an outer surface of plastics.

Sincerely,

John Durant, Director

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