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HQ 955627




February 7, 1995

CLA-2 CO:R:C:M 955627 LTO

CATEGORY: CLASSIFICATION

TARIFF NO.: 9106.90.95

Mr. J.R. Douthit
Chrysler Corporation
100 Electronics Boulevard
P.O. Box 240001
Huntsville, Alabama 35824-6401

RE: Overhead Console for automobile; HQs 087550, 089891; NYs 873948, 889323; headings 8512, 8531, 8708, 9025, 9029, 9031; GRI 3(c); Section XVII, note 2(f)(g)(h)

Dear Mr. Douthit:

This is in response to your letter of August 5, 1993, to Customs in New York, requesting the classification of an overhead console for an automobile under the Harmonized Tariff Schedule of the United States (HTSUS). You have also submitted additional information in a letter dated November 18, 1993. Your letters and a sample have been referred to this office for a response. Our file also includes a letter dated July 28, 1994, filed on your behalf by Mr. Greg Jones of U.S. Foreign-Trade Zone No. 83, operated by Huntsville Foreign-Trade Zone Corporation.

FACTS:

The article in question is an automobile overhead console. It is described as a component of the C/Y Body Electronic Information Center (EVIC). The EVIC System also includes an Engine Node, Body Controller and a Lamp Outage Module. The overhead console utilizes a vacuum florescent display for the immediate presentation of warning messages. The overhead console includes dual reading lights, which are operated by a pair of switches, and a traveler information system, which is operated by six push button switches. The traveler information system displays compass and outside temperature readings, as well as, the following information: trip odometer, average and instantaneous fuel economy, distance to empty and elapsed trip time.

ISSUE:

Whether the Overhead Console is classifiable under - 2 -
subheading 9029.10.80, HTSUS, which provides for revolution counters, production counters, odometers, pedometers and the like.

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 for motor vehicles. However, note 2 to section XVII, HTSUS, states that the expression "parts and accessories" does not apply to the electrical machinery or equipment of chapter 85, or articles of chapter 90 or 91, HTSUS. Thus, if the Overhead Console is an article of chapter 85, 90 or 91, HTSUS, it cannot be classified as a part or accessory under heading 8708, HTSUS.

You cite HQ 087550, dated February 28, 1992, for the proposition that the Traveler should be classifiable, according to GRI 1, under heading 9029, HTSUS, which provides for odometers. However, HQ 087550 was revoked by HQ 089891, dated September 15, 1993, and it is therefore not relevant to the case at hand. Moreover, the Overhead Console, which consists of several components that are prima facie classifiable under more than one heading, cannot be classified, according to GRI 1, under heading 9029, HTSUS, as it does not meet the terms of the heading. It is therefore necessary to resort to GRI 3.

GRI 3(a) is inapplicable because "two or more headings each refer to part only of the materials or substances contained in [a] . . . composite good[]." Thus, "those headings are to be regarded as equally specific," and it is necessary to resort to GRI 3(b).

GRI 3(b) provides that "[w]hen . . . goods are, prima facie classifiable under two or more headings, classification shall be effected as follows:

Mixtures, 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.

The Overhead Console consists of several components that are prima facie classifiable under different headings. For example, the trip odometer is prima facie classifiable under heading 9029, - 3 -

HTSUS. The average fuel economy, present fuel economy and distance to empty components are prima facie classifiable under heading 9031, HTSUS, which provides for measuring or checking instruments, appliances and machines, not specified or included elsewhere. The trip elapsed time component is prima facie classifiable under heading 9106, HTSUS, which provides for time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time. The outside temperature display is prima facie classifiable under heading 9025, HTSUS, which provides for thermometers. The dual reading lamps are prima facie classifiable under heading 8512, HTSUS, which provides for electrical lighting equipment of a kind used for motor vehicles. Finally, the Overhead Console's signaling components are prima facie classifiable under heading 8531, HTSUS, which provides for visual signaling apparatus.

It is our opinion that the Overhead Console is a composite good with no essential character. Accordingly, it must be classified according to GRI 3(c), which provides as follows:

When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.

Thus, the Overhead Console is classifiable under heading 9106, HTSUS, specifically under subheading 9106.90.95, HTSUS, the provision which occurs last in numerical order.

Finally, it is necessary to comment on two earlier New York rulings--NY 873948, dated May 14, 1992, and NY 889323, dated August 31, 1993. In NY 873948, "instrument clusters" used in motor cycles and automobiles were held to be classifiable, according to GRI 3(c), under subheading 9029.20.40, HTSUS, which provides for other speedometers and tachometers. The instrument clusters included a speedometer/odometer (heading 9029), tachometer (heading 9029), fuel gauge (heading 9026), temperature gauge (heading 9025), oil pressure gauge (heading 9026) and voltmeter (heading 9030), installed in a common housing. They were found to be composite articles that could not be classified by reference to GRI 3(a). Further, NY 873948 was based on a determination that the "clusters" had no essential character thus bringing GRI 3(c) into consideration. The provision which occurred last among those which equally merited consideration in this instance was subheading 9029.20.40, HTSUS, since it was determined that the voltmeter did not merit equal consideration.

In NY 889323, a tachograph was held to be classifiable under subheading 9029.20.40, HTSUS. The tachograph was a combination tachometer, speedometer, odometer, clock and recorder. The device provided a variety of information, including the vehicle's speed, idling, distance traveled, PTO or engine brake activation - 4 -
and whether the vehicle's doors were open or closed. The ruling did not specify the basis for the classification decision.

It is our opinion that while the correct classification was reached in both cases (subheading 9029.20.40, HTSUS), the basis for the classification was in error. In both cases, the speedometer component of the composite articles provided those articles with their essential character. Thus, the rulings should have specified that classification under subheading 9029.20.40, HTSUS, was the result of GRI 3(b).

HOLDING:

The Overhead Console is classifiable under subheading 9106.90.95, HTSUS, which provides for other time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time. The corresponding rate of duty for articles of this subheading is 45 cents each plus 7 percent ad valorem plus 2.5 cents/jewel.

Sincerely,

John Durant, Director

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