CLA-2 CO:R:C:M 951097 DWS
District Director
U.S. Customs Service
Patrick V. McNamara Building
477 Michigan Avenue
Detroit, MI 48266
RE: Protest No. 3801-0-003519; Plastic Mushrooms, T-Anchors, and
D-Anchors; Base Metal Screws; Mounting Brackets; Parts of
General Use; Section XVII, Note 2(b); Section XV, Note 2(a);
8708.29.00; Composite Goods; Essential Character; GRI 3(b);
EN 83.02(C); Coachwork; HQ 087542
Dear Sir:
This is our response on Application for Further Review of
Protest No. 3801-0-003519, dated November 21, 1990, concerning
your action in classifying and assessing duty on mounting
brackets, base metal screws, and plastic mushrooms, T-anchors,
and D-anchors, used to facilitate the attachment of cargo
restraint net assemblies to motor vehicle bodies, under the
Harmonized Tariff Schedule of the United States (HTSUS).
Issues concerning the applicability of the United States-
Canada Free-Trade Agreement and the Automotive Products Trade Act
to the subject merchandise have been brought to our attention.
Inasmuch as the file does not contain sufficient documentation
for us to make a determination as to these issues, we will not
address them at this time. The only issue we will determine is
the classification of the subject merchandise, imported
separately from the restraint net assemblies.
FACTS:
The subject merchandise is used to facilitate the attachment
of various cargo restraint net assemblies in motor vehicles. The
net assemblies are used to prevent luggage or other articles from
moving around in the interior of motor vehicles.
The merchandise consists of plastic mushrooms, T-anchors,
and D-anchors, each without screws but having threaded centers,
plastic mushrooms, T-anchors, and D-anchors, each containing
screws through their threaded centers, mounting brackets, and
individual screws.
The mounting brackets are used as an extension for the
mounting of a net should there be a part of the vehicle where a
normal anchor or mushroom cannot be attached.
The mushroom fastener is a plastic article, approximately 1
inch in width and 1/2 inch in length. It has a domed top similar
in shape to that of a mushroom, with a hole through the center.
In some instances, mushrooms contain screws, which are loosely
inserted into the center hole. The other mushrooms, while not
containing screws, have threaded centers.
The plastic T-anchors and D-anchors are similar to the
mushrooms, except that the T-anchors, approximately 1 inch in
width and 1/2 inch in length, have a "T" shape at the top of the
fitting, and, similarly, the D-anchors, approximately 1 1/4
inches in width and 1/4 inches in length, have a "D" shape at the
top of the fitting. Some of the anchors contain tightly fitted
screws, while others, not containing screws, have threaded
centers.
The textile netting of the restraint assembly is tightened
around both the "T" and "D" shapes of the anchors, fastening the
assembly to the interior of a motor vehicle.
The entries also contained individual, base metal screws,
approximately 1 3/4 inches in length.
ISSUE:
What is the proper classification of the subject merchandise
under the HTSUS?
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.
The importer argues that because the merchandise "was
intended to be used to install assemblies as original motor-
vehicle equipment in new automobiles", it is classifiable under
subheading 8708.29.00, which provides for: "[p]arts and
accessories of the motor vehicles of headings 8701 to 8705:
[o]ther parts and accessories of bodies: [o]ther."
Section XVII, note 2(b), HTSUS, provides that:
2. The expressions "parts" and "parts and accessories" do
not apply to the following articles, whether or not they
are identifiable as for the goods of this section:
(b) Parts of general use, as defined in note 2 to section
XV, of base metal (section XV) or similar goods of
plastics (chapter 39).
Section XV, note 2, HTSUS, provides that:
2. Throughout the tariff schedule, the expression
"parts of general use" means:
(a) Articles of heading 7307, 7312, 7315, 7317 or 7318 and
similar articles of other base metals;
(b) Springs and leaves for springs, of base metal, other
than clock or watch springs (heading 9114); and
(c) Articles of heading 8301, 8302, 8308 or 8310 and frames
and frames and mirrors, of base metals, of heading 8306.
Heading 8302, HTSUS, in part, provides for: "[b]ase metal
mountings, fittings and similar articles suitable for furniture,
doors, staircases, windows, blinds, coachwork, saddlery, trunks,
chests, caskets or the like." Heading 7318, HTSUS, provides for:
"[s]crews, bolts, nuts, coach screws, screw hooks, rivets,
cotters, cotter pins, washers (including spring washers) and
similar articles, of iron or steel."
It is our position that the subject merchandise is "parts of
general use". In understanding the language of the HTSUS, 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. 54 Fed. Reg. 35127, 35128 (August
23, 1989). Explanatory Note 83.02(C) (pp. 1118-1119) states
that:
[t]his heading covers general purpose classes of base metal
accessory fittings and mountings, such as are used largely
on furniture, doors, windows, coachwork, etc. Goods within
such general classes remain in this heading even if they are
designed for particular uses (e.g., door handles or hinges
for automobiles). The heading does not, however, extend to
goods forming an essential part of the structure of the
article, such as window frames or swivel devices for
revolving chairs.
The heading covers:
(C) Mountings, fittings and similar articles suitable for
motor vehicles (e.g., motor cars, lorries or motor
coaches), not being parts or accessories of Section
XVII. For example: made up ornamental beading strips;
foot rests; grip bars, rails and handles; fittings for
blinds (rods, brackets, fastening fittings, spring
mechanisms, etc.); interior luggage racks; window
opening mechanisms; specialised ash trays; tail-board
fastening fittings.
The screws, imported by themselves, are "parts of general
use" as defined in note 2(a), section XV, HTSUS, and are
classifiable under subheading 7318.18.50, HTSUS, which provides
for: "[s]crews: [threaded articles: [o]ther screws and bolts,
whether or not with their nuts or washers: [o]ther: [h]aving
shanks or threads with a diameter of 6 mm or more."
The other articles are also "parts of general use" and are
described in Explanatory Note 83.02(C), HTSUS, as "[m]ountings,
fittings and similar articles suitable for motor vehicles".
The mushrooms, T-anchors, and D-anchors are fastener
fittings, used to fasten the net assembly to the inside of a
motor vehicle. Both types of anchors act to fasten the textile
netting through the "T" and "D" part of the anchors. The
mounting brackets are also "parts of general use" under heading
8302, HTSUS, as they are mountings suitable for motor vehicles.
Specifically, the mounting brackets are classifiable under
subheading 8302.30.30, HTSUS, which provides for: "[o]ther
mountings, fittings and similar articles suitable for motor
vehicles, and parts thereof: [o]f iron or steel."
Because some of the plastic mushrooms, T-anchors, and D-
anchors contain base metal screws, GRI 3 must be consulted. GRI
3(b) provides 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 if this criterion is
applicable.
The plastic mushrooms, D-anchors, and T-anchors, each
containing base metal screws, are, for classification purposes,
composite goods consisting of different materials. It is our
position that, because the main purpose of the fittings is to
fasten the net assembly to a motor vehicle, the plastic portion
makes up the essential character of the fittings. Therefore,
these fittings are "similar goods of plastic" as described in
section XVII, note 2(b).
Because the plastic mushrooms, T-anchors, and D-anchors,
each containing screws, and the plastic mushrooms, T-anchors, and
D-anchors, each without screws but having threaded centers, are
"similar articles of plastic" to the "parts of general use" of
heading 8302, HTSUS, they are classifiable under subheading
3926.30.50, HTSUS, which provides for: "[o]ther articles of
plastics: [f]ittings for furniture, coachwork or the like:
[o]ther."
In HQ 087542, dated October 31, 1990, the term "coachwork"
was defined as "finishing work done on a coach, esp. an
automobile body." The term "finishing" was defined as "the act
or process of completing or perfecting; that which completes or
perfects; the final work upon or ornamentation of a thing."
The articles noted above are "coachwork" for classification
purposes. They are involved in the final process of attaching a
net assembly to the body of a motor vehicle.
Under section XVII, note 2(b), HTSUS, because the
merchandise is "parts of general use", they are precluded from
classification under heading 8708, HTSUS, "whether or not they
are identifiable as for the goods of this section." (emphasis
supplied).
HOLDING:
The plastic mushrooms, T-anchors and D-anchors, each
containing screws, and the plastic mushrooms, T-anchors and D-
anchors, each without screws but having threaded centers, are
classifiable under subheading 3926.30.50, HTSUS.
The base metal screws are classifiable under subheading
7318.15.80 HTSUS.
The mounting brackets are classifiable under subheading
8302.30.30, HTSUS.
Issues concerning the applicability of the United States-
Canada Free-Trade Agreement and the Automotive Products Trade Act
to the subject merchandise have been brought to our attention.
Inasmuch as the file does not contain sufficient documentation
for us to make a determination, we will not address these issues
at this time.
You should act upon the protest in accordance with the above
findings. A copy of this decision should be attached to the
Customs Form 19 and provided to the protestant as part of the
notice of action on the protest.
Sincerely,
John Durant, Director
Commercial Rulings Division