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HQ 956209




July 29, 1994

CLA-2 CO:R:C:M 956209 RFA

CATEGORY: CLASSIFICATION

TARIFF NO.: 8708.29.50, 8716.90.50

District Director of Customs
9400 Viscount Boulevard
Suite 104
El Paso, TX 79925

RE: I/A 14/94; steel couplers and steel balls used for hitching non-mechanically propelled trailers; other articles of iron or steel; coupling device; trailer parts; motor vehicle accessories; Additional U.S. Rule of Interpretation 1(c); heading 7326; ENs 73.26, 87.08, 87.16; HQ 087704; NY 820876

Dear District Director:

The following is our decision regarding the request submitted by a customs broker on behalf of the HammerBlow Corporation for internal advice [I/A 14/94], concerning the classification of steel couplers and steel balls under the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

The subject merchandise is steel couplers and steel balls used for hitching non-mechanically propelled trailers to the rear of motor vehicles. After the connection is completed, the motor vehicle can tow the trailer. The couplers are made of drop forged 1035 carbon steel and feature spring-loaded collars with straight, round or V-type tongues. The importer states that when used in the United States, the coupler is permanently attached to the front of a non-powered trailer. The coupler is an integral and constituent part of a trailer, without which the trailer cannot perform its function.

The steel balls are turned from 1144 carbon steel bar. They are specially designed and machined to assure proper fit for smooth and safe operation. The importer states that when used in the United States, the steel ball is permanently attached to the rear of the body of a motor vehicle. After attachment, the steel ball widens the range and uses of the motor vehicle by allowing the motor vehicle to pull a non-powered trailer. It is the importer's contention that the steel ball is an accessory to a motor vehicle body.

The subheadings under consideration are as follows:

7326.90.90: Other articles of iron or steel: [o]ther: [o]ther: [o]ther: [o]ther. . .

Goods classifiable under this provision have a general, column one rate of duty of 5.7 percent ad valorem.

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

Goods classifiable under this provision have a general, column one rate of duty of 3.1 percent ad valorem.

8716.90.50 Trailers and semi-trailers; other vehicles, not mechanically propelled; and parts thereof: [p]arts: [o]ther. . . .

Goods classifiable under this provision have a general, column one rate of duty of 3.1 percent ad valorem.

ISSUE:

Whether the steel couplers are classifiable as parts of non-mechanically propelled trailers or as other articles of iron or steel under the HTSUS?

Whether the steel balls are classifiable as accessories to motor vehicles or as other articles of iron or steel under the HTSUS?

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 shall be determined according to the terms of the headings and any relative section or chapter notes.

According to the information provided, when used in the United States, the coupler is permanently attached to the front of a non-powered trailer. The steel coupler is an integral and constituent part of a trailer, without which the trailer cannot perform its function. The importer believes that the steel coupler should be classified under heading 8716, HTSUS, which provides for parts of trailers.

The Harmonized Commodity Description and Coding System Explanatory Notes (EN) constitute the Customs Cooperation Council's official interpretation of the HTSUS. While not legally binding, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed.Reg. 35127, 35128 (August 23, 1989). EN 87.16, page 1441, states as follows:

This heading also includes parts of vehicles mentioned above, provided the parts comply with both the following conditions:

(i) [t]hey must be identifiable as being suitable for use solely or principally with such vehicles; and

(ii) [t]hey must not be excluded by the provisions of the Notes to Section XVII (see the corresponding General Explanatory Note).

Parts of this heading include: . . .

(5) Coupling devices. . . .

The subject steel couplers are solely designed to be permanently attached to the front of non-powered trailers. Furthermore, the steel couplers are not excluded by the provisions of the Notes to Section XVII, HTSUS. Because EN 87.16(5) lists coupling devices as an example for parts of non-powered trailers, we find that the subject steel couplers are classifiable under subheading 8716.90.50, HTSUS.

According to the information provided, the steel balls are permanently attached to the rear of the body of a motor vehicle. After attachment, the steel ball widens the range and uses of the motor vehicle by allowing the motor vehicle to pull a non-powered trailer. The importer suggests that the steel balls are "accessories" of motor vehicles and are classifiable under heading 8708, HTSUS. In HQ 087704, dated September 27, 1990, this office considered the classification of "accessories" under the HTSUS, and stated as follows:

The term "accessory" is not defined in either the tariff schedule or the Explanatory Notes. An accessory is generally an article which is not necessary to enable the goods with which it is used to fulfill their intended function. An accessory must be identifiable as being intended solely or principally for use with a specific article. Accessories are of secondary importance, not essential in and of themselves. They must, however, somehow 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 also HQ 955987 (June 30, 1994); HQ 954914 (November 23, 1993); HQ 950525 (February 7, 1992); HQ 088759 (June 18, 1991).

To be classified as an accessory under heading 8708, HTSUS, it must meet the criteria described in EN 87.08, page 1432, which follows:

This heading covers parts and accessories of the motor vehicles of headings 8701 to 8705, provided the parts and accessories fulfill both the following conditions:

(i) [t]hey must be identifiable as being suitable for use solely or principally with the above-mentioned vehicles; and

(ii) [t]hey must not be excluded by the provisions of the Notes to Section XVII (see the corresponding General Explanatory Note).

Based upon available information, we find that the subject steel balls are solely designed to be permanently attached to the back of motor vehicles provided for under headings 8701 to 8705, HTSUS. Furthermore, the steel balls are not excluded by the provisions of the Notes to Section XVII, HTSUS. We find that the steel balls meet the definition of "accessory", because the addition of the steel ball widens the range of the use of a motor vehicle enabling it to tow a non-powered trailer. Therefore, the steel balls are classifiable under subheading 8708.29.50, 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: [o]ther. . . ."

Under the Tariff Schedules of the United States (TSUS), the precursor to the HTSUS, Customs determined that trailer couplers made of steel were classifiable under item 657.25, TSUS (the precursor provision to subheading 7326.90.90, HTSUS), which provided for articles of iron or steel. See NY 820876 (November 6, 1986). Congress has indicated that earlier rulings must not be disregarded in applying the Harmonized Code. The conference report to the Omnibus Trade Bill states that on a case by case basis prior decisions should be considered instructive in interpreting the HTSUS, particularly where the nomenclature previously interpreted in those decisions remains unchanged and no dissimilar interpretation is required by the text of the HTSUS. H.Rep No. 100-576, 100th Cong., 2d Sess. 548 (1988) at 550.

Additional U.S. Rule of Interpretation 1(c) states as follows: "[i]n the absence of special language or context which otherwise requires-- . . . a provision for parts of an article covers products solely or principally used as a part of such articles but a provision for "parts" or "parts and accessories" shall not prevail over a specific provision for such part or accessory".

The steel couplers and the steel balls are products which are solely or principally used as parts for non-powered trailers, and accessories for motor vehicles of headings 8701 through 8705, HTSUS, respectively. Based upon Additional U.S. Rule of Interpretation 1(c), we find that NY 820867 is not instructive because heading 7326, HTSUS, which provides for other articles of iron or steel, is not a specific provision.

HOLDING:

The steel couplers are classifiable under subheading 8716.90.50, HTSUS, which provides for: "[t]railers and semi-trailers; other vehicles, not mechanically propelled; and parts thereof: [p]arts: [o]ther. . . ."

The steel balls are classifiable under subheading 8708.29.50, 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: [o]ther. . . ."

Please advise the internal advice applicant of this decision. Sixty days from the date of the decision the Office of Regulations and Rulings will take steps to make the decision available to Customs personnel via the Customs Rulings Module in ACS and the public via the Diskette Subscription Service, Lexis, Freedom of Information Act and other public access channels.

Sincerely,

John Durant, Director
Commercial Rulings Division

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