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HQ 957811




July 19, 1995

CLA-2 R:C:T 957811 CMR

CATEGORY: CLASSIFICATION

TARIFF NO.: 8708.29.5060

District Director
U.S. Customs Service
6747 Engle Road
Middleburg Heights, Ohio 44130-7939

RE: Protest 4101-94-100231 with Application for Further Review; Classification of a laminated wood automobile console; Headings 8708 v. 4421; HRL 088538 distinguished

Dear Sir:

This is in response to a protest, #4101-94-100231, timely filed on November 10, 1994, against your decision to liquidate ninety-seven entries of a laminated wood automobile instrument console under heading 4421, Harmonized Tariff Schedule of the United States (HTSUS), as an other article of wood. Protestant, Worthington Customs Plastics, submits the merchandise is properly classified as entered in heading 8708, HTSUS, which provides for parts and accessories of the motor vehicles of headings 8701 to 8705.

FACTS:

The merchandise at issue is described by the protestant as a laminated veneer automobile instrument console. The protestant states the console was designed by General Motors Corporation for use in the 1995 Oldsmobile Aurora. A 1995 Oldsmobile Aurora brochure was submitted as evidence of this.

The console consists of multiple layers of laminated wood veneer. The laminated sheet of wood has been cut to the specific size required and molded to a specific shape in a hydraulic press to create the console. The face of the console has been covered with a thick, clear finish; the back has been finished with a substance which completely obscures the wood. The console has cutouts to accommodate specific automobile instruments or accessories.

Two samples were submitted with the protest. One sample is of the console in its condition as imported. The other sample is -2-
the console fitted with the appropriate instruments and accessories, i.e., ashtray, cigarette lighter, cup holders and shift and traction mechanism.

Entries of the subject console were liquidated under heading 4421, HTSUS, as other articles of wood, based upon the General Rules of Interpretation to the HTSUS, and specifically, Additional U.S. Rule of Interpretation 1(c). Reliance is also placed upon Headquarters Ruling Letter 088538 of March 2, 1992.

ISSUE:

Is the laminated wood automobile console classified in heading 4421, HTSUS, as an other article of wood; in heading 4412, HTSUS, which provides for plywood, veneered panels and similar laminated wood; or, in heading 8708, HTSUS, as claimed, as an automobile part or accessory?

LAW AND ANALYSIS:

Classification of goods under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is governed by the General Rules of Interpretation (GRIs). GRI 1 provides that "classification shall be determined according to the terms of the headings and any relative section or chapter notes and, provided such headings or notes do not otherwise require, according to [the remaining GRIs taken in order]."

The item at issue is identified by the protestant as a laminated veneer automobile instrument console. Before discussing the various tariff classifications at issue, it may be helpful to define what a console is. Customs found the following definitions for the term "console":

From Webster's II New Riverside University Dictionary, 1984, at 301: "5. A panel housing the controls for electrical or mechanical equipment."

From The American Heritage Dictionary, Second College Edition, 1982, at 313: "5. A panel housing the controls for electrical or mechanical equipment."

From Webster's New Collegiate Dictionary, 1977, at 242: "2b: a panel or cabinet on which are mounted dials, switches, and other apparatus used in centrally monitoring and controlling electrical or mechanical devices; specif: the part of a computer used for communication between the operator and the computer."

In its condition as imported, the subject item does not meet the above definitions because it lacks the instruments and accessories with which it is fitted after entry. In its condition as imported, the subject good is a part of a automobile console.

The claimed classification is in heading 8708, HTSUS, which provides for parts and accessories of the motor vehicles of headings 8701 to 8705. The specific provision under heading 8708, HTSUSA, in which the protestant claims the merchandise should be classified is subheading 8708.99.8080, HTSUSA, which provides for other, other parts and accessories. Heading 8703, HTSUS, provides for motor vehicles principally designed for the transport of persons. The subject console part is designed for use in an Oldsmobile Aurora, clearly a passenger motor vehicle.

The Harmonized Commodity Description and Coding System Explanatory Notes (EN) constitute the official interpretation of the Harmonized Tariff System (HTS) at the international level. While not legally binding, the ENs provide guidance regarding the scope of the headings of the HTS and are generally indicative of the proper interpretation of these headings.

The EN for heading 8708, at page 1432, states in relevant part:

This heading covers parts and accessories of the motor vehicles of headings 87.01 to 87.05, 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).

Parts and accessories of this heading include:

(B) Parts of bodies and associated accessories, for example, floor boards, . . .; mudguards; dashboards; . . .; visors; . . .; safety seat belts . . .; floor mats, . . ., etc. * * *

The subject console part is specifically designed for use in the Oldsmobile Aurora. It has been cut and molded to shape, and finished so that it need only be joined with the automobile instruments or accessories for which it is designed. Any use other than that claimed is unlikely as the console part has been manufactured for a specific purpose in a specific automobile and has been processed to such an extent that it has acquired the characteristics of an automobile console part, i.e., the visible, attractive face of the console. The information provided by the protestant, i.e., the 1995 Oldsmobile Aurora brochure, shows the product as it appears in the automobile. It has not been materially altered, but merely assembled with the appropriate instruments to complete the console and the completed console is assembled as part of the car. Looking to the EN for heading 8708, HTSUS, we believe the console part is akin to a dashboard which serves as a cover for various instrumentation. Thus, we believe the subject console part is identifiable as being suitable for use solely or principally with vehicles of heading 8703. In addition, it is not excluded from Section XVII. Therefore, the console part is classifiable in heading 8708, HTSUS.

Having established that the console part at issue is classifiable in heading 8708, HTSUS, we still must examine the remaining headings at issue to determine if the console is more specifically provided for in either of those headings. See, Section XVII, EN, General Note, III, which includes the two conditions of the EN for heading 8707 and adds the requirement that a part or accessory not be more specifically included elsewhere in the Nomenclature.

We note that the port, in reaching its classification decision, relied upon Additional U.S. Rule of Interpretation 1(c) which states:

In the absence of special language or context which otherwise requires--

(c) a provision for parts of an article covers products solely or principally used as a part of such articles but a provision for "parts" of "parts and accessories" shall not prevail over a specific provision for such part or accessory; . . . .

As stated at the beginning of this analysis, classification is determined by the terms of the headings and legal notes, and by application of the GRIs provided they do not conflict with the headings and notes. Additional U.S. Rule of Interpretation 1(c) does not conflict and in fact, it is in accord with the General EN for Section XVII in regard to parts and accessories classified in that section [the section which includes heading 8708, HTSUS]. -5-

Thus, if the console is provided for more specifically in another heading in the tariff, it is not classifiable in heading 8708, HTSUS, as an automobile part or accessory.

Heading 4412, HTSUS, provides for plywood, veneered panels and similar laminated wood. The EN for heading 4412, at page 633, states, in part:

Panels of any of the above kinds may be covered with other materials such as base metal or plastics. In addition, the products of this heading may be worked to form the shapes provided for in heading 44.09, curved, corrugated, perforated, cut or formed to shapes other than square or rectangular or submitted to any other operation provided it does not give them the character of articles of other headings.

The port relied upon HRL 088538 of March 2, 1992, involving the classification of strips of laminated wood. The subject merchandise is distinguishable from the wood strips at issue in HRL 088538. The wood strips were imported for use in the manufacture of hockey sticks. At the time of importation, the wood strips did not have the essential character of unfinished hockey sticks nor parts for hockey sticks. They had been cut to size, but were not so advanced in manufacture as to be commercially dedicated for use only in hockey sticks. The strips were classified as laminated wood of heading 4412, HTSUS.

As stated above, we believe the subject good has been processed to such an extent that it has acquired the characteristics of an automobile console part. It has been processed to the point that it is an article, i.e., a distinct part. Therefore, it cannot be considered a laminated material of heading 4412, HTSUS.

Heading 4421, HTSUS, provides for "other articles of wood". It is the type of provision commonly known as a "basket" provision. The EN for heading 4421, at page 638, states:

This heading covers all articles of wood manufactured by turning or by any other method, or of wood marquetry or inlaid wood, other than those specified or included in the preceding headings and other than articles of a kind classified elsewhere irrespective of their constituent material (see, for example, Chapter Note 1).

Chapter Note 1 indicates that Chapter 44 does not cover, among other things, goods of Section XVII, wherein Chapter 87 is found.

As stated above, the console part is classifiable in heading 8708 as an automobile part. We believe this is more specific than the "basket" provision for other articles of wood. In addition, as the part is classifiable in heading 8708, it is excluded from Chapter 44 as a good of Section XVII.

HOLDING:

The laminated wood console part is classifiable in subheading 8708.29.5060, HTSUSA, which provides for parts and accessories of the motor vehicles of headings 8701 to 8705: other parts and accessories of bodies (including cabs): other: other.

The protest should be approved. Proper classification is in subheading 8708.29.5060, HTSUSA, and not subheading 8708.99.8080, HTSUSA, as claimed.

In accordance with Section 3A(11)(b) of Customs Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, this decision should be mailed by your office to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry in accordance with the decision must be accomplished prior to mailing of the 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, Freedom of Information Act and other public access channels.

Sincerely,

John Durant, Director
Commercial Rulings Division

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