CLA-2 CO:R:C:M 950332 DWS
Mr. Michael O'Neill
O'Neill & Whitaker, Inc.
1809 Baltimore Ave.
Kansas City, MO 64108
RE: Auto Accessory Kits; GRI 3(b); EN 3(b)(X); EN 3(b)(IX);
Revocation of HQ 081427; HQ 083828; HQ 082502
Dear Mr. O'Neill:
This is in response to your letters of August 5 and August
6, 1991, written to the Area Director of Customs in New York, on
behalf of Western Auto Supply Company, concerning the
classification of an "Automobile Visor Wallet", an "Auto Travel
Accessory Kit", and a "Glovebox Travel Log Set" under the
Harmonized Tariff Schedule of the United States (HTSUS). Your
three letters were referred to this office for reply.
FACTS:
The "Automobile Visor Wallet" (stock #VW-003-31) is
constructed of vinyl and conforms to the shape of an automobile
windshield visor. The unit has two elastic bands sewn onto the
backside of the visor wallet. These bands slip over the
automobile windshield visor to permit the "Automobile Visor
Wallet" to remain in place on the automobile visor. The unit has
a sewn-in zipper compartment allowing for the placement of maps
and other items, a sewn-on pocket used for placement of glasses
or sunglasses, and a velcro strip with loops which contain at
time of importation a ballpoint pen, a tire pressure gauge, and a
small, plastic flashlight.
The "Auto Travel Accessory Kit" (stock #4TA-002-41) consists
of a mirror which incorporates permanent elastic straps which are
designed to fit over an automobile windshield visor, a compass, a
small battery operated clock with tape on the back so that the
clock may be affixed to the interior of the automobile, and a
small, plastic flashlight for placement in the glove box of an
automobile. These items are not packaged in any pouch or bag,
but are separately presented in a styrofoam box.
The "Glovebox Travel Log Set" (stock #6TL-004-05) consists
of a nylon zipper case which carries a memo pad, an electronic
calculator, a tire pressure gauge, a ballpoint pen, and a plastic
flashlight. The unit is specifically designed in size to be
placed in the glovebox of an automobile.
ISSUE:
Are the three stock items "sets", classifiable as auto
accessories under heading 8708, HTSUS, or are they to be
classified individually under their respective headings?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification is determined
according to the terms of the headings and any relative section
or chapter notes.
GRI 3 must be considered in the classification of
merchandise put up in sets for retail sale, as you claim the
three kits are. GRI 3(b) states that:
[m]ixtures, composite goods consisting of different
materials or made up of different components, and goods put
up in sets for retail sale, which cannot be classified by
reference to 3(a), shall be classified as if they consisted
of the material or component which gives them their
essential character, insofar as this criterion is
applicable.
In understanding the language of GRI 3(b) the Harmonized
Commodity Description and Coding System Explanatory Notes may be
utilized. The Explanatory Notes, although not dispositive, are
to be used to determine the proper interpretation of the HTSUS.
Explanatory Note 3(b)(X) (p. 4), HTSUS, provides that "[f]or the
purpose of this Rule, the term 'goods put up in sets for retail
sale' shall be taken to mean goods which:
(a) consist of at least two different articles which are,
prima facie, classifiable in different headings . . .;
(b) consist of products or articles put up together to meet
a particular need or carry out a specific activity; and
(c) are put up in a manner suitable for sale directly to
users without repacking (e.g., in boxes or cases or on
boards)."
In HQ 081427, dated July 22, 1988, we issued an advisory
opinion which classified an auto visor kit that had a zippered
main section which was designed to hold maps. The rear of the
kit had two elastic bands to facilitate attachment to the visors
of the automobile. Several features adorned the front of the
kit: (1) a flap and snap closure meant to hold eyeglasses; (2) a
sheath containing one plastic comb; (3) a compartment holding a
small mirror; (4) a slit holding a small memo pad; and (5) a loop
holding a pencil. The ruling held that the kit was an accessory
of a motor vehicle, in that "the Auto Visor Kit enhances the
range of uses ordinarily encompassed by an automobile." The
ruling does not contain any GRI 3 analysis. The determination
was based solely on a GRI 1 analysis.
As noted, HQ 081427 was issued in 1988. The HTSUS was not
enacted into law until January 1, 1989. That advisory opinion
was based upon an understanding of the new tariff schedule at
that time. Since enactment of the HTSUS, Customs has acquired
greater familiarity with the General Rules of Interpretation and
the Explanatory Notes. While HQ 081427 was issued before the
HTSUS took effect, to avoid any further misunderstanding as to
its applicability as precedent, it is being revoked by this
ruling.
In HQ 083828, dated February 9, 1989, we ruled on the
classification of a "Securi-Kit", which is a plastic-
reinforced, zippered, vinyl bag with elastic straps containing a
variety of tools, medical supplies, and other items for use in
emergency situations. Printed on the outside of the bag is a
picture of a truck, a car, and a motorcycle. It was ruled that
the "kit" did "not meet the criteria for treatment as goods put
up in a set for retail sale listed in Explanatory Note 3(b)(X),
HTSUS. Specifically, the kit [did] not consist of products or
articles put up together to meet a particular need or carry out a
specific activity."
The "Automobile Visor Wallet" does not meet the criteria for
treatment as a set under GRI 3 analysis. The articles in the
wallet "consist of at least two different articles which are,
prima facie, classifiable in different headings" and the wallet
is "put up in a manner suitable for sale directly to users
without repacking." However, the wallet does not "consist of
products or articles put up together to meet a particular need or
carry out a specific activity." The wallet consists of a built-
in sunglass case, a flashlight, a tire gauge, and a pen.
Together, these articles do not meet a particular need or carry
out a specific activity. Also, each of these articles, except
the built-in sunglass case, may be used outside of the
automobile.
The "Auto Travel Accessory Kit" consists of several articles
packaged together in a styrofoam box. This "kit" is very similar
to the "bicycle combination kit" ruled on in HQ 082502, dated
December 5, 1988. In that case, the merchandise, marketed in a
blister pack retail package, contained a combination bicycle
lock with integral chain, a tube of cement, connecting chain
links, a tire gauge, rubber patches, a dumbbell wrench, a safety
washer, cable clips, a spoke wrench, valve caps, and a scraper.
We determined that the articles "are used for divergent purposes:
maintenance, tire repair, security, and safety", and therefore
did not meet the criteria for treatment as a set. Accordingly,
each item in the kit was classified separately.
The articles packaged together in the "Auto Travel Accessory
Kit" consist of a visor mirror, a compass, a clock, and a
flashlight. These articles do not meet a particular need or
carry out a specific activity. Therefore, as in HQ 082502, the
"kit" in this case does not comprise a set.
The "Glovebox Travel Log Set" consists of articles contained
within a nylon zipper case. The nylon case is specifically
designed in size to fit an automobile glove compartment. As with
the "Automobile Visor Wallet", this item fails as a set under GRI
3. The articles contained within the case are a flashlight, a
tire gauge, a pen, and a calculator. These articles do not meet
a particular need or carry out a specific activity. Even though
the case is specifically designed for an automobile glove
compartment, the articles contained within may be used for
purposes outside the automobile.
An alternative classification of the merchandise as
composite goods under GRI 3(b) was also reviewed. Explanatory
Note 3(b)(IX) (p. 4), HTSUS, provides that:
[f]or the purposes of this Rule, composite goods made up of
different components shall be taken to mean not only those
in which the components are attached to each other to form
a practically inseparable whole but also those with
separable components, provided these components are adapted
one to the other and are mutually complementary and that
together they form a whole which would not normally be
offered for sale in separate parts.
Examples of the latter category of goods are:
(1) Ashtrays consisting of a stand incorporating a removable
ash bowl.
(2) Household spice racks consisting of a specially designed
frame (usually of wood) and an appropriate number of empty
spice jars of suitable shape and size.
As a general rule, the components of these composite goods
are put up in a common packing.
Concerning the subject merchandise, the individual
components must be adapted one to the other and be mutually
complementary. As has been described, the items in the
respective "kits" are far from being adapted one to the other,
and they are not mutually complementary, as are the examples
cited in Explanatory Note 3(b)(IX), HTSUS. Also, the items must
form a whole which would not normally be offered for sale in
separate parts. All of the items contained within the "kits",
such as a tire gauge or a calculator, may be purchased
separately.
All three units of merchandise do not meet the criteria for
treatment as sets or as composite goods under GRI 3 analysis.
Under GRI 1, all of the articles contained within the units must
be classified separately under their respective headings in the
HTSUS.
HOLDING:
The articles contained within the three units to be imported
should be classified individually. The classification of any of
these articles on an individual basis does not seem to present
any unusual difficulties. However, if you are unsure of the
classification of a particular article, you should use the
District Rulings procedure as usual.
HQ 081427 is revoked.
Sincerely,
John Durant, Director
Commercial Rulings Division