CLA-2 CO:R:C:M 950525 NLP
Mr. Brian Ellsworth
E & J Trading Co.
1415 1/2 West Fort Street
Boise, Idaho 83702 USA
RE: automobile trash containers; automobile accessories;
General Explanatory Notes to Section XVII; Explanatory
Note 87.08
Dear Mr. Ellsworth:
This is in response to your letter dated October 7, 1991, in
which you requested a tariff classification of an automobile
trash container under the Harmonized Tariff Schedule of the
United States (HTSUS). Descriptive literature and samples of the
materials that comprise the container were enclosed with your
letter.
FACTS:
The imported product is an automobile trash container that
comes in two sizes. The trash container is constructed of 220D
and 420D nylon fabric and 1/4 inch Artilon foam. The foam is
sandwiched between two layers of fabric and laminated to one
layer of fabric. Your letter states that the foam and fabric
will most likely be products of Korea or Taiwan. Your letter
also states that the trash container will be imported from
Taiwan, Thailand, China, Mexico, Korea, or the Philippines.
The trash container is attached to the back of the passenger
side car seat and is used to hold trash in the automobile. The
bag is secured by buckling the strap around the seat headrest and
by attaching the two bottom cords to the undercarriage of the
seat. It is designed to use a grocery style plastic bag as a
liner. The liner is clipped into the exterior pack cloth bag at
each corner. The liners are then disposed of as they become
full. The pocket on the outside of the bag provides a place to
store additional liners. The bag is available in a variety of
colors.
The automobile trash container may be used in motorboats,
sailboats, river rafts, but it is primarily used in motor
vehicles.
ISSUE:
Whether the automobile trash container is classified as
other motor vehicle accessories in heading 8708, HTSUS.
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) set forth the
manner in which merchandise is to be classified under the HTSUS.
GRI 1 requires that classification be determined first according
to the terms of the headings of the tariff and any relative
section or chapter notes and, unless otherwise required,
according to the remaining GRI's, taken in order.
Heading 8708, 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 certain
criteria set forth in the Harmonized Commodity Description and
Coding System (HCDCS) General Explanatory Notes to Section XVII
and the HCDCS Explanatory Notes to Heading 8708, HTSUS. The
criteria set forth in the General Explanatory Notes to Section
XVII, page 1410, regarding parts and accessories provide the
following:
(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.
Furthermore, the Explanatory Notes to heading 8708, HTSUS,
page 1432, state this heading covers parts and accessories of the
motor vehicles of headings 8701 to 8705 provided the parts and
accessories fulfill both 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 (see the corresponding
General Explanatory Note).
The term "accessory" is not defined in either the tariff
schedule or the Explanatory Notes to the Harmonized Commodity
Description and Coding System. A part is generally an article
which is an integral, constituent or component part, without
which the article to which it is joined could not function. An
accessory is generally a nonessential but useful item that has a
supplementary function to that of the larger article to which the
accessory is attached. An accessory must be identifiable as
being intended solely or principally for use with a specific
article. Accessories are of secondary or subordinate importance,
not essential in and of themselves. In addition, they generally
contribute to the effectiveness of the principal article (e.g.,
facilitate the use or handling of the principal article, widen
the range of its uses, or improve its operation.) See,
Headquarters Ruling Letter (HRL) 088579, dated May 23, 1991 and
HRL 087704, dated September 27, 1990. The automobiles to which
the trash containers will be attached are able to function
without the trash containers. The trash containers merely
supplement the automobiles to which they are attached. Thus,
they are not parts but may be accessories.
Note 2 to Section XVII, HTSUS, sets forth a list of
articles which are precluded from classification as accessories
for the purposes of that Section. None of the enumerated
articles in Note 2 are similar in any way to the instant
merchandise. Therefore, the automobile trash container is not
specifically excluded by the provisions of the Notes to Section
XVII, HTSUS.
Furthermore, the automobile trash container is principally
designed to be used with those vehicles enumerated in headings
8701 to 8705. The trash container is specially designed to be
affixed onto the back of the passenger car seat headrest by a
strap and by attaching the two bottom cords to the undercarriage
of the seat. Moreover, this type of container is not more
specifically provided for elsewhere in the tariff schedule.
In addition, past rulings support the position that the
subject product is classified as an automobile accessory in
heading 8708, HTSUS. New York Ruling Letter (NYRL) 847585, dated
December 5, 1989, held that a motor vehicle saddle bag that was
solely or principally used with an automobile and that was
specially designed to be installed over the back of the front
seat was classified as a motor vehicle accessory in subheading
8708.99.50, HTSUS. NYRL 830760, dated July 21, 1988, held that a
motor vehicle litter bag, which was described and marketed for
use in a car and that had a slot in its rear portion for hanging
in a car, was classified as a motor vehicle accessory in
subheading 8708.99.50, HTSUS.
The subject merchandise satisfies all of the above criteria.
It meets the three requirements for being considered an accessory
set out in the General Explanatory Notes to Section XVII and the
Explanatory Notes to heading 8708, HTSUS. It also meets the
criteria for being considered an accessory of a motor vehicle.
Accordingly, the automobile trash container is properly
classifiable in subheading 8708.99.50, HTSUS.
HOLDING:
The automobile trash container is classifiable in subheading
8708.99.50, HTSUS, which provides for other parts and accessories
of the motor vehicles of headings 8701 to 8705, other, other.
The rate of duty is 3.1 percent ad valorem for articles
classified under this subheading.
Pursuant to Section 502(a)(3) of the Trade Act of 1975 (19
U.S.C. Section 2652(a)(3)) and General Note 3(c)(ii)(A), HTSUS,
Mexico, Thailand and the Philippines have been designated
beneficiary developing countries for the purposes of the
Generalized System of Preferences (GSP), provided for in Title V
of the Trade Act of 1974, as amended (19 U.S.C. Section 2461, et
seq.). Articles classifiable under subheading 8708.99.50, HTSUS,
which are products of Mexico, Thailand and the Philippines are
entitled to duty-free treatment under the GSP upon compliance
with all applicable regulations.
Sincerely,
John Durant, Director
Commercial Rulings Division