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HQ 958997




October 31, 1996

CLA-2 RR:TC:MM 958997 LTO

CATEGORY: CLASSIFICATION

TARIFF NO.: 9106.90.85

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

RE: Automobile display module, trip computer, overhead console and driver information system; HQs 955625, 955626, 955627, 955696 affirmed; NYs 873948, 889323; headings 8512, 8531, 9025, 9026, 9029, 9031, 9104; GRI 3; EN 90.29

Dear Mr. Douthit:

This is in response to your letter of February 22, 1996, requesting reconsideration of HQs 955625, 955626, 955627 and 955696, issued to you on February 7, 1995, which concerned the classification of an automobile display module, trip computer, overhead console and driver information system under the Harmonized Tariff Schedule of the United States (HTSUS). As requested, we have thoroughly analyzed all of the points you have raised regarding this matter. After careful consideration, we have determined that the classification decisions set forth in those rulings are correct.

FACTS:

The automobile display module ("J-Body EVIC Display Module"), trip computer ("Traveler"), overhead console and driver information system are display units which supplement a vehicle's standard instrument cluster. They are not, however, used as a substitute for the instrument cluster, which includes the vehicle's speedometer, odometer, etc.

The display module, which is a component of the J-Body Electronic Information Center (EVIC), uses a vacuum fluorescent display for the immediate presentation of warning messages. The unit also includes six push-button switches to provide a variety of information, including the time, temperature, average miles per gallon and warning, maintenance and convenience messages.

The trip computer is a five-function device which provides supplementary digital information to standard vehicle instrumentation via a vacuum florescent display. The functions include a trip odometer, average fuel economy, present fuel economy, distance to empty and trip elapsed time.

The overhead console, which is a component of the C/Y Body EVIC, includes an engine node, body controller and lamp outage module. The console, which also utilizes a vacuum fluorescent display for the immediate presentation of warning messages, includes dual reading lights and a traveler information system. The traveler information system displays compass and outside temperature readings, trip mileage, fuel economy, distance to empty and elapsed trip time.

The driver information system is a 15-function trip computer. The vehicle's engine controller counts pulses generated by the rotation of the vehicle's transmission drive train. Various calculations are performed and the results are displayed on a 17-character dot matrix display. The system's features include fuel range, fuel economy, coolant temperature, tachometer, fuel consumed, date, time, elapsed time, battery voltage, average speed and distance to destination.

ISSUE:

Whether the automobile display module, trip computer, overhead console and driver information system are classifiable, according to GRI 3(c), under heading 9106, HTSUS, which provides for time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time.

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 . . . ."

The Harmonized Commodity Description and Coding System Explanatory Notes (EN) constitute official interpretation of the Harmonized System. While not legally binding, the ENs provide a commentary on the scope of each heading of the Harmonized System, and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 F.R. 35127 (August 23, 1989).

In HQs 955625, 955626, 955627 and 955696, Customs carefully explained why the subject goods could not be classified according to GRI 1 and why GRI 3(a) and 3(b) were not applicable. The automobile display module, trip computer, overhead console and driver information system were then classified, according to GRI 3(c), under heading 9106, HTSUS, which provides for time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time. We determined that the display units were "composite goods" consisting of a variety of components that are classifiable in more than one heading, and that none of the components provided the units with their "essential character." You contend that the display units are classifiable, either according to GRI 1 or GRI 3(b), HTSUS, under heading 9029, HTSUS, which provides for "[r]evolution counters, production counters, taximeters, odometers, pedometers and the like; speedometers and tachometers, other than those of heading 9014 or 9015; stroboscopes . . . (emphasis added)."

You argue that EN 90.29 broadens the scope of heading 9029, HTSUS, to include these display units, which can be classified there according to GRI 1. EN 90.29 states that the apparatus and instruments of heading 9029, HTSUS, "remain classified here whether or not they incorporate a clockwork recording device, and whether or not they are fitted with simple mechanical or electric devices for bringing a signalling apparatus, machine controls, brakes, etc., into action." You contend that this portion of EN 90.29 extends the scope of the heading 9029, HTSUS, to include odometers, speedometers or tachometers that incorporate a clock or timing device and various signaling apparatus. We disagree.

The display units under consideration are not simply odometers, speedometers or tachometers, nor are they simply odometers, speedometers or tachometers including a clockwork recording device. The units also perform signaling, measuring/checking (i.e., distance to empty) and timing functions. The display module and overhead console also include temperature displays, while the overhead console also includes dual reading lights.

Moreover, EN 90.29 does not permit the inclusion within heading 9029, HTSUS, of odometers, speedometers or tachometers containing "signaling apparatus." EN 90.29 states that the heading's odometers, speedometers and tachometers can be fitted with "simple mechanical or electric devices for bringing a signalling apparatus, machine controls, brakes, etc., into action." While goods can be classified under heading 9029, HTSUS, even if they incorporate these "simple devices," they cannot also include the signaling apparatus, machine controls or brakes.

The display units consist of a variety of components, each classifiable in a separate heading. For instance, the driver information system includes a signaling, odometer, fuel economy and timing component. They are prima facie classifiable under the following headings, respectively: heading 8512 (electrical signaling equipment of a kind used for motor vehicles) or 8531, HTSUS (electrical sound or visual signaling equipment); heading 9029, HTSUS; heading 9031, HTSUS (measuring or checking instruments, appliances and machines, not specified or included elsewhere in chapter 90); and heading 9106, HTSUS. Accordingly, they cannot be classified, according to GRI 1, under any of these headings.

In the alternative, you contend that, in HQs 955625, 955626, 955627 and 955696, "Customs improperly dismissed the essential character test in favor of GRI 3(c)." We disagree. GRI 3(b) was not dismissed in favor of GRI 3(c). Rather, we determined that the display units were composite goods that did not have an essential character, and therefore, it was necessary to resort to GRI 3(c).

You argue that the display units' odometer/speedometer component provides the units with their essential character, and therefore, they are classifiable under heading 9029, HTSUS. However, you have not provided evidence to support your contention.

For example, when asked for a value breakdown for each of the display units' components, you provided breakdowns that indicated that the total cost for the "non-speedometer/odometer components," including the fuel economy, timing, etc., functions, was minuscule when compared to the "speedometer/odometer basic option" (5 percent vs. 95 percent of the total value of the driver information system) A similar claim is made in your letter of February 22, 1996, wherein you state that "[t]he odometer/speedometer component of the DRIVER INFORMATION SYSTEM - 5 -
represents from 60% to 76% of the total value of the instrument, depending on the valuation method used." Similar claims are made with regard to the other display units.

None of the display units, including the driver information system, indicate the vehicle's speed or measure the total distance the vehicle has traveled. This information is provided by the speedometer and odometer on the vehicle's instrument cluster. Certain information provided by the display units, such as the distance to empty, average MPG, present MPG and trip distance provided by the "Traveler," is generated by their speedometer and/or odometer "component." The failure to allocate any of the cost of this component to any of these individual functions renders the value breakdown meaningless.

You also claim that the classification of the display units is contrary to holdings reached in NY 873948, dated May 14, 1992, and NY 889323, dated August 31, 1993. We addressed this issue in HQs 955625, 955626, 955627 and 955696, as follows:

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 and whether the vehicle's doors were open or - 6 -
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).

An automotive instrument cluster is mounted on the dashboard and includes the vehicle's primary instrumentation. When looking at the function of each component of the instrument cluster, we held that the speedometer was the most important. The speedometer is likely used by the driver more often than the other instrumentation. Moreover, its role in relation to the operation of the vehicle is at least as important as the other instrumentation, such as the fuel gauge.

The display units in question are not "instrument clusters." Rather, they provide a variety of information that supplements that provided by the cluster. Unlike an instrument cluster, they do not incorporate a speedometer that indicates the vehicle's speed or an odometer that measures the total distance the vehicle has traveled. All of the information provided by the display units supplements that provided by the cluster, yet none of this information is any more essential than any other. It is not readily apparent that any one function is used more often by the driver than any other. Accordingly, the display units are not, for classification purposes, similar to instrument clusters.

The primary components of a tachograph are the tachometer, speedometer and odometer, all of which are, individually, classifiable under heading 9029, HTSUS. In NY 889323, we stated that based on the literature provided, the "principal measurements [taken by the tachographs] appear to be speed and rpm's." Moreover, when the tachograph is installed in-dash, the unit could actually be substituted for the OEM (original equipment manufacturers) speedometer. Accordingly, tachographs are distinguishable from the display units in question.

Finally, you argue that Customs incorrectly failed to consider the underlying rationale behind HQ 087550, dated February 7, 1995, which was revoked by HQ 089891, dated September 15, 1993 ("Customs summary dismissal of HQ 087550 is . . . - 7 -
unwarranted"). In HQ 087550, Customs classified several heart rate monitors and pulse meters for exercise bicycles under heading 9029, HTSUS, apparently pursuant to GRI 1. However, because we failed to consider note 3 to chapter 95, HTSUS ("parts and accessories which are suitable for use solely or principally with articles of this chapter are to be classified with those articles"), HQ 087550 was revoked, and the monitors and pulse meters were classified, as parts, under heading 9506, HTSUS.

Clearly, one cannot cite to a ruling that has been revoked by Customs for the proposition that certain merchandise should be classified in a manner similar to the classification found to be correct in the revoked ruling. While one can use the underlying rationale of that ruling to form the basis of a classification argument, any precedential weight that revoked ruling may have had is no longer applicable.

HOLDING:

The automobile display module, trip computer, overhead console and driver information system are classifiable, according to GRI 3(c), under subheading 9106.90.85 (1996), HTSUS.

HQs 955625, 955626, 955627 and 955696, dated February 7, 1995, are affirmed.

Sincerely,

John Durant, Director

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