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HQ 956382





September 28, 1994
CLA-2 CO:R:C:M 956382 MMC

CATEGORY: CLASSIFICATION

TARIFF NO.: 8708.99.50

Mr. David Eisen
Siegel, Mandell & Davidson, P.C.
One Astor Plaza
1515 Broadway
New York, New York 10036-8901

RE: Multi-function ice scraper; Combination ice scraper, tire tread gauge, tire pressure gauge and an illuminating plastic magnifying lens; EN GRI 3(b); HRLs 081825, 952654; NYRLs 860694, 896244, 852409, 852998

Dear Mr. Eisen:

This is in response to your letter of May 2, 1994, on behalf of Avon Products, Inc., requesting a binding ruling concerning the classification under the Harmonized Tariff Schedule of the United States (HTSUS), of a multi-function ice scraper.

FACTS:

The subject article is described as multi-function device incorporating an ice scraper, tire tread gauge, tire pressure gauge and an illuminating plastic magnifying lens. It has a rigid plastic body approximately 9" long. A plow blade approximately 4" wide and various raised edges comprise the top edge of the device. The tip of the tread gauge is incorporated in the center of the top edge. The rest of the tread gauge, with marked measurements in millimeters, is visible on the upper portion of the ice scraper's body. A plastic magnifying glass is molded into the center of the ice scraper body. The ice scraper handle is covered by a rubber casing for gripping purposes. The tire air intake portion of the air pressure gauge is incorporated at the bottom of the ice scraper handle. The other portion, marked with pounds of air pressure measurements, is located at the top part of the back portion of the ice scraper handle.

The ice scraper portion is used by holding the handle and pushing the plow blade and raised edges across a car windshield or window to remove ice or snow. The tread gauge is used by pulling the tip of the gauge's blade out of the ice scraper body enough so that it can be placed into the tread of a tire. Once in the tire tread, the depth is determined by looking at the top of the ice scraper body where the measurements are marked. The illuminated magnifying lens operates by turning a switch in the ice scraper's handle, which illuminates the outside edge and base of the magnifying glass. The air pressure gauge operates by placing the handle portion on a tire's air intake valve. The pressure created causes the marked portion of the gauge to jut out of the upper part of the handle. By jutting out, it displays the measurement of air pressure.

ISSUE:

What is the proper classification of a combination ice scraper, tire tread gauge, tire pressure gauge and an illuminating plastic magnifying lens?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's). GRI 1, HTSUS, states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes. The headings under consideration are as follows:

8708 parts and accessories of the motor vehicles of headings 8701 to 8705: other parts and accessories

9013 liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this chapter; parts and accessories thereof

9026 instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading 9014, 9015, 9028 or 9032; parts and accessories thereof

9032 measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors; parts and accessories thereof

Inasmuch as the multi-function ice scraper is a composite good described by all of these headings, it cannot be classified according to GRI 1. When goods cannot be classified by applying GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI's are applied.

GRI 2(a) is inapplicable because it applies to incomplete or unfinished articles, and the subject article is imported in a finished complete condition. GRI 2(b) states, in pertinent part, that any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. The classification of goods consisting of more than one material or substance shall be according to the principles of GRI 3.

The multi-function ice scraper is a mixture or combination of materials or substances with other materials or substances. Four different devices are combined in one article. Therefore, the subject article meets the GRI 2(b) definition and requires the application of GRI 3.

The ice scraper portion is described by heading 8708, HTSUS, (see: HRL 081825 dated June 22, 1988, and NYRLs 860694 dated March 8, 1991, 896244 dated April 6, 1994, 852409 dated May 22, 1990, and 852998 dated June 19, 1990) classifying ice scrapers as accessories to motor vehicles). The tread gauge is described by heading 9031, HTSUS. The air pressure gauge is described by heading 9026, HTSUS. The illuminated magnifying lens is described by heading 9013, HTSUS. GRI 3 states that when, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be affected as follows:

(a) The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.

The four headings under consideration refer to only a part of the composite article. Therefore, the headings are considered equally specific and GRI 3(b) must be examined. GRI 3(b) states:

(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up 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 consulted. The Explanatory Notes (EN), although not dispositive, are to be used to determine the proper interpretation of the HTSUS. 54 Fed. Reg. 35127, 35128, (August 23, 1989). According to EN GRI 3, pg.4, the 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.

You suggest that the ice scraper imparts the article's essential character. We agree. The article is distinctly shaped as an automobile ice scraper and is clearly designed to be principally used as such. Additionally, the article will primarily be used for the removal of snow and ice from a windshield or car window. Each of the additional features are ancillary to the primary use of the article and merely function to enhance the marketability and consumer appeal of the ice scraper component. Only the scraper portion is clearly indispensable to the structure or condition of the article. Only the scraper portion distinguishes the identity of the article.

We recognize that HRL 952654 dated January 27, 1993, excluded a 3-in-1 car cleaner from classification under heading 8708, HTSUS, because Note 2(l) to Section XVII excluded brushes from classification under that heading. Additionally, we are aware that Section XVII Note 2(g) excludes articles of chapter 90 from classification under heading 8708, HTSUS. However, unlike HRL 952654, where the article as a whole could be identified as a brush, the present article as a whole is not identifiable as a Chapter 90 article. The subject article merely contains components described by headings of Chapter 90. Therefore, Note 2(g) does not apply.

Because the ice scraper imparts the article's essential character, the multi-function ice scraper is classifiable under heading 8708, HTSUS, specifically, subheading 8708.99.80, HTSUS, which provides for parts and accessories of the motor vehicles of headings 8701 to 8705: other parts and accessories: other: other: other.

HOLDING:

The multi-function ice scraper is classifiable under subheading 8708.99.80, HTSUS, with a column one duty rate of 3.1% ad valorem.

Sincerely,

John Durant, Director

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