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HQ 965363




July 19, 2002

CLA-2 RR:CR:GC 965363 GOB

CATEGORY: CLASSIFICATION

TARIFF NO.: 8707.90.50

Port Director
U.S. Customs Service
1000 Second Avenue
Seattle, WA 98104-1049

RE: Protest 3001-01-100347; Cab Assemblies

Dear Port Director:

This is our decision regarding Protest 3001-01-100347, filed by counsel on behalf of Isuzu Motors America, Inc. (“protestant” or “ISZA”) concerning the classification, under the Harmonized Tariff Schedule of the United States (“HTSUS”), of certain cab assemblies.

FACTS:

The file reflects the following. The five entries at issue were filed between March 2, 2001 and March 29, 2001. The five entries were liquidated on August 10, 2001. The protest was filed on November 8, 2001.

The cab assemblies were entered under subheading 8708.29.50, HTSUS, as: “Parts and accessories of the motor vehicles of headings 8701 to 8705: . . . Other parts and accessories of bodies (including cabs): . . . Other: . . . Other.” The entries were liquidated under subheading 8707.90.50, HTSUS, as: “Bodies (including cabs) for the motor vehicles of headings 8701 to 8705: . . . Other: . . . Other.”

The protestant has stated which items the cab assemblies are lacking, but it has not stated the specific items which are included in the cab assembles as imported. Exterior and interior photographs of the cab assemblies were submitted with the protest. It appears from these photographs that the cab assemblies include the following: basic shell (including doors), certain glass (e.g., a windshield and windows), windshield wipers, headlights, and parts of the dashboard (steering column, signal indicator, possibly the steering mechanism). The floor of the body appears to be lined and perhaps ready for furniture.

ISSUE:

Whether the cab assemblies are incomplete or unfinished cabs for the motor vehicles of headings 8701 to 8705, HTSUS, as provided for in heading 8707, HTSUS.

LAW AND ANALYSIS:

We note initially that the protest was timely filed under the statutory and regulatory provisions for protests, 19 U.S.C. 1514(c)(3)(A) and 19 CFR 174.12(e)(1).

Classification under the HTSUS is made in accordance with the General Rules of Interpretation (“GRI’s”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI’s may then be applied. GRI 2(a) provides in pertinent part: “Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article.”

The Harmonized Commodity Description and Coding System Explanatory Notes (“EN’s”) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the EN’s 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.

The HTSUS provisions under consideration are as follows:

8707 Bodies (including cabs) for the motor vehicles of headings 8701 to 8705:

8707.90 Other:

8707.90.50 Other

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

Other parts and accessories of bodies (including cabs):

8708.29 Other:

8708.29.50 Other

The crucial inquiry here is whether the subject cab assemblies have the essential character of complete or finished cab assemblies. If the answer to this question is in the affirmative, at GRI 2(a) the cab assemblies are classified in heading 8707, HTSUS.

“Cab,” within the automotive context, is defined as follows. The Dictionary of Automotive Terms (www.motorera.com/dictionary/car-dicb.htm): “ . . . 2. The closed part of a truck (or even a car) where the driver sits.” The Random House Dictionary of the English Language (unabridged ed.; 1973): “. . . covered or enclosed part of a locomotive, truck, crane, etc., where the engineer, driver, or operator sits.”

As stated in the FACTS section of this ruling, it appears from the submitted photographs that the cab assemblies include the following: basic shell (including doors), certain glass (e.g., a windshield and windows), windshield wipers, headlights, and parts of the dashboard (steering column, signal indicator, possibly the steering mechanism). The floor of the body appears to be lined and perhaps ready for furniture.

The following components are added to the cab assemblies after importation: front frame mounts and front mounting bar; side fenders, splashguards, step assemblies, inner fenders, and noise guards; brake cables, brake hoses, transmission cables, air brake valve assembly; master clutch cylinder, gear shift lever, transmission tower, parking brake lever and control valve, speedometer, radio, and various dashboard switches; electronic control module; seats, seat controls, and seat belts; interior trim; and heater hoses and air conditioning condensers.

Factors which determine essential character vary between different kinds of goods. Customs may look at, for example, the nature of the material or component, its bulk, quantity, weight or value, or the role of a constituent material in relation to the use of the goods.

After a consideration of this matter, we find that, as imported, the subject cab assemblies are the very essence of complete driving cabs for the protestant’s trucks. They are immediately recognizable as cabs. They possess the aggregate of distinctive component parts which establish their identity as driving cabs. The parts or components added after importation are in the nature of accouterments which furnish or otherwise outfit the cab assemblies whose identity is already clearly established. The cab assemblies have the essential character of complete or finished cabs.

Accordingly, at GRI 2(a), we find that the subject cab assemblies are described in heading 8707, HTSUS, and are classified in subheading 8707.90.50, HTSUS, as: “Bodies (including cabs) for the motor vehicles of headings 8701 to 8705: . . . Other: . . . Other.”

HOLDING:

At GRI 2(a), the cab assemblies are classified in subheading 8707.90.50, HTSUS, as: “Bodies (including cabs) for the motor vehicles of headings 8701 to 8705: . . . Other: . . . Other.”

You are instructed to DENY the protest.

In accordance with Section 3A(11)(b) of Customs Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, you are to mail this decision, together with the Customs Form 19, 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 make the decision available to Customs personnel, and to the public on the Customs Home Page on the World Wide Web at www.customs.treas.gov, by means of the Freedom of Information Act, and other methods of public distribution.

Sincerely,

Myles B. Harmon, Acting Director
Commercial Rulings Division

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