CLA-2 CO:R:C:G 081825 CMR 827247
Ms. Laura Fumagalli
Dakin, Inc.
7000 Marina Boulevard
Brisbane, California 94005
RE: Classification of the "Garfield Ice Scraper", item
03-8720, from Korea
Dear Ms. Fumagalli:
This is in response to your letter of December 18, 1987,
requesting a ruling on the tariff classification of the "Garfield
Ice Scraper." Your request was forwarded to this office for a
ruling on the proper classification under the proposed Harmonized
Tariff Schedule of the United States Annotated (HTSUSA).
FACTS:
The submitted sample, the "Garfield Ice Scraper," item 03-
8720, consists of a plastic ice scraper inserted into a hand
mitt. The ice scraper is approximately 10 inches long. The hand
mitt is designed to resemble the cartoon character "Garfield the
Cat" in a lying position. The mitt is composed of an outer top
knit-backed man-made pile fabric containing a polyester fiberfill
with an interior warp knit man-made fiber brushed lining and an
exterior plastic bottom. The stuffed textile head has both eyes
and nose of plastic. You state that the article is a product of
Korea, although the plastic ice scraper portion is stamped "Made
in Taiwan."
ISSUE:
Whether the submitted sample is classifiable as an accessory
for motor vehicles or as an article of textile or plastic under
the HTSUSA.
LAW AND ANALYSIS:
General Rule of Interpretation (GRI) 1 directs us to
determine classification of an article by first looking to the
terms of the headings and any relative Section or Chapter Notes,
and, provided the headings or Notes do not otherwise require,
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according to the provisions of GRIs 2 through 5. Under the
HTSUSA, there is no specific heading in which to classify the
submitted sample as a mitt with an ice scraper. However, the
Garfield ice scraper is suitable for use, solely or principally,
in cleaning the windshields of motor vehicles. We maintain that
the ice scraper is a motor vehicle accessory.
Heading 8708, Harmonized Tariff Schedule of the United States
(HTSUS), provides for parts and accessories of the motor vehicles
of headings 8701 to 8705. To qualify for classification within
this heading, an article must meet three criteria set forth and
explained in the General Explanatory Notes to Section XVII, and
the notes for heading 8708. Harmonized Commodity Description and
Coding System, Explanatory Notes, Vol. 4, pp. 1410-1412, and
pp. 1432-1433. The criteria set forth in the General Explanatory
Notes to Section XVII provide that parts or accessories must:
(a) . . . 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 . . . .
The notes for heading 8708 provide that parts or accessories of
the motor vehicles of headings 8701 to 8705 must meet 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 . . . .
The Garfield ice scraper is not excluded by the terms of Note
2 to Section VII. It is not in any way similar to any of the
articles listed in Note 2 as articles which are not to be
considered accessories. As stated earlier, the ice scraper is
not more specifically included elsewhere in the tariff schedule;
and it is suitable for use, solely or principally, with motor
vehicles.
The Garfield ice scraper meets all of the above criteria. It
meets the three requirements for being considered a part or
accessory set out in the General Explanatory Notes, and those for
being a part or accessory of motor vehicles of headings 8701 to
8705 explained in the notes for heading 8708.
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HOLDING:
The Garfield ice scraper is classifiable in the provision for
parts and accessories of the motor vehicles of headings 8701 to
8705, other, other, other, subheading 8708.99.5090, HTSUSA. The
rate of duty is 3.1 percent ad valorem. This classification
represents the present position of the Customs Service under the
proposed HTSUSA. If changes occur before enactment, this advice
may not continue to be applicable.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc: Area Director, New York Seaport
1cc: CITA
1cc: NIS S. Hantman