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NY 891489




November 5, 1993

CLA-2-87:S:N:N1:101-891489

CATEGORY: CLASSIFICATION

TARIFF NO.: 8708.29.0060; 9403.90.1080

Ms. Erin Yeary
Daniel B. Hastings Inc.
P.O. Box 673
Laredo, TX 78042

RE: The tariff classification of motor vehicle consoles from Mexico

Dear Ms. Yeary:

In your letter dated October 14, 1993, on behalf of Interior Dynamics Inc., Laredo, TX, you requested a tariff classification ruling. This letter is a supplement to your letter dated September 21, 1993, and contains additional information. You have submitted specification sheets and photographs.

The imported products are described as customized trim wood for interior use in passenger automobiles and vans. The products are permanently installed inside the vehicle by screws or bolts. Some articles are used to hold cups or containers, others are used to hold pencils, tapes, or other items in the compartments. You have submitted four exhibits (of seven items), as follows:

Exhibit I

1. Pickup Drink Tray (P/U-25)
2. Extended Cab Pickup Console (P/U-30)

Exhibit II

1. Overhead Console Complete Unit (BL-20) 2. Floor Console Complete Unit (BL-21)

Exhibit III

1. Complete Overhead (sub-35)
2. Complete Television Console (sub-36)

Exhibit IV

1. Door Caddy (Ford van-05)

You state that all of the hardware necessary to assemble these parts and assembled products are not imported with the products because the end user is expected to have the screws and bolts that fit the door panels, etc.

As indicated by Congress, Customs will give considerable weight to the Explanatory Notes (EN) and the Compendium of Classification Opinions because they are the official interpretation of the HTS, but they shall not be treated as dispositive General Rules of Interpretation (GRIs). 54 Fed Reg 35127, 35128 (August 23, 1989).

Section XVII states that heading 87.08 covers parts and accessories of the motor vehicles of headings 87.01 to 87.05. It should, however, be noted that the heading applies only to those parts or accessories which comply with all three of the following conditions:
a) They must not be excluded by the terms of Note 2 to this Section, and
b) They must be suitable for use solely or principally with the articles of Chapters 86 to 88, and
c) They must not be more specifically included elsewhere in the Nomenclature.

Parts and accessories of this heading include:

(B) Parts of bodies and associated accessories, for example floor boards, sides, ... doors and parts thereof ..., dashboards, etc.

Section XX states that for the purposes of Chapter 94, the term "furniture" means:

(A) Any "movable" articles (not included under other more specific headings of the Nomenclature), which have the essential characteristic that they are constructed for placing on the floor or ground, and which are used, mainly with a utilitarian purpose...

The Overhead Console, Complete Overhead, Complete T.V. Console and Door Caddy are products that are affixed to the wall panels or door panels of a motor vehicle. The Pickup Drink Tray, Extended Cab Pickup Console, and Floor Console are products constructed for placing on the floor.

The applicable subheading for the Overhead Console, Complete Overhead, Complete T.V. Console and Door Caddy will be 8708.29.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts and accessories of motor vehicle bodies. The rate of duty will be 3.1 percent ad valorem.

The applicable subheading for the Pickup Drink Tray, Extended Cab Pickup Console and Floor Console will be 9403.90.1080, HTS, which provides for other furniture and parts thereof: of furniture of a kind used for motor vehicles, other. The rate of duty will be 3.1 percent ad valorem.

Articles classifiable under subheading 9403.90.1080, HTS, which are products of Mexico are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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