CLA-2 CO:R:C:F 089760 STB
Mr. David A. Eisen
Siegel, Mandell & Davidson, P.C.
One Whitehall Street
New York, N.Y. 10004
RE: Spare Key Keeper
Dear Mr. Eisen:
This letter is in response to your inquiry of May 16, 1991,
requesting the tariff classification of a plastic, magnetic
"Spare Key Keeper" to be imported from China and/or Taiwan. A
sample was submitted with your request.
FACTS:
The sample submitted with your inquiry is a black, plastic
box with a ceramic magnet attached to the underside. The box,
measuring approximately 3-1/2 inches in length, 2 inches in
width, and 11/16 inch in height, opens and closes by sliding the
top section forward. A foam pad inside the box provides a tight
fit for the key and prevents rattling in instances in which the
box with key is attached to a moving object. The box, with a key
inside, is designed to attach to any metal surface.
In an additional submission dated October 2, 1991, you
forwarded to our office marketing information concerning this
merchandise. This submission consists of an advertisement for
several items, one of which is the "Spare Key Keeper." The
headline of the one paragraph of text reads "Ever Been Locked Out
of Your Car?"; the advertisement continues by describing the
merchandise, emphasizing the advantages inherent in using the
item in an automobile.
-2-
ISSUE:
Whether the Spare Key Keeper is classified as an automobile
accessory, a ceramic magnet, or as a plastic box.
LAW AND ANALYSIS:
Classification under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA) is made in accordance with the
General Rules of Interpretation (GRI's). The systematic detail
of the harmonized system is such that virtually all goods are
classified by application of GRI 1, that is, according to the
terms of the headings of the tariff schedule and any relevant
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.
First, we must determine whether the subject item is
classifiable as a part or accessory of one of the motor vehicles
of headings 8701 to 8705. To qualify for this classification, 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...;
(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....
It is our determination that the subject key keeper is not
classifiable as an automobile part or accessory because it is not
"suitable for use solely or principally" with motor vehicles.
-3-
This item is suitable for a variety of uses in a variety of
locations and is no less suitable for other possible uses than
it is for use with motor vehicles. Items such as these are
sometimes used on refrigerators to keep spare keys readily
available. They can be used with a boat, motorcycle, a private
home or apartment (such as by being attached to the underside of
an air conditioner), an office, garage, locker, tool shed, etc.
The importer contends that the black color of the box renders it
especially suitable for use with automobiles because it will
blend in with, and thus be camouflaged by, a black automobile
bumper or the dark undercarriage of a vehicle. We believe,
however, that the dark color of the item renders it easier to
hide in any of the various possible locations and does not
indicate that the item is principally suited for use with motor
vehicles. Although the spare key keeper may be marketed as being
principally for use with automobiles, as your submission seems to
indicate, the item itself does not exhibit this limitation.
Heading 8505, HTSUSA, provides for, among other things,
"[p]ermanent magnets...permanent magnet chucks, clamps and
similar holding devices." The Explanatory Note to heading 8505
indicates, in pertinent part, that the heading does not cover
"permanent magnets...when presented with machines, apparatus,
toys, games, etc., of which they are designed to form part
(classified with those machines, apparatus, etc.)."
Here, the magnet component was designed to form part of the
subject article. Since the magnet is presented with and
incorporated into the plastic box, it is precluded from
classification as a permanent magnet in heading 8505.
The item in question is made of two components, the ceramic
magnet and the plastic box. As a result, the merchandise is
possibly classifiable under several headings, namely: heading
3924, HTSUSA, which provides for other household articles of
plastics; heading 3926, HTSUSA, which provides for other
articles of plastics; heading 6912, HTSUSA, which provides for
household articles of ceramic; and heading 6914, HTSUSA, which
provides for other ceramic articles.
First, we note that headings 3924, HTSUSA, and 6912, HTSUSA,
can be eliminated from consideration. These headings refer to
household articles; as described supra, there are a variety of
possible uses for this merchandise. There is nothing about the
design of the item which can be said to demonstrate that the key
keeper is principally suited for use as a household article.
-4-
We are thus left with two possible headings; heading 3926,
HTSUSA, which provides for other articles of plastics and
heading 6914, HTSUSA, which provides for other ceramic articles.
GRI 3(a) indicates that when an item is classifiable under two or
more headings, the heading providing the most specific
description shall be preferred; however, when each heading refers
to part only of the materials contained in the composite item,
those headings are to be regarded as equally specific, even if
one of them gives a more complete description of the item. Here,
each of the headings describes only part of the merchandise.
Accordingly, both headings are regarded as equally specific, and
the classification of the refrigerator magnet cannot be
determined by the application of GRI 3(a).
GRI 3(b) provides that composite goods made up of different
components, which cannot be classified by reference to GRI 3(a),
are classified by the component which gives them their essential
character. "Essential character" may be determined by the nature
of the component, its bulk, quantity, weight or value, or by the
role of a constituent material in relation to the use of the
goods.
We find that the ceramic magnet provides the essential
character of the "Spare Key Keeper." It is the magnet that allows
the key to be attached to, and thus hidden under or above,
various locations. It is the magnet that allows the key to be
attached to various items, such as a refrigerator, for purposes
of convenience if nothing else. Without the magnet, the plastic
box would have very little, if any, use. Accordingly, since the
magnet performs the crucial role in relation to the use of the
article, the entire article must be classified under the heading
which best describes the magnet, i.e., heading 6914, HTSUSA, the
provision for other ceramic articles.
HOLDING:
The subject item known as the "Spare Key Keeper" is properly
classified in subheading 6914.90.0000, HTSUSA, the provision for
other ceramic articles, other. The applicable duty rate is 8% ad
valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division