CLA-2 CO:R:C:T 952233 ch
Vahan Chertavian
Arjan U.S.A., Ltd.
1616 Wicomico Lane
Virginia Beach, VA 23464
RE: Classification of a shoe heel protector; floor mat; De Luxe
Scuff Guard; part and accessory for a motor vehicle; heading
8708; not a floor covering; Chapter 57.
Dear Mr. Chertavian:
This is in response to your letter of June 3, 1992,
requesting tariff classification under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA), for the De Luxe
Scuff Guard. A sample was provided to our office for
examination.
FACTS:
The subject merchandise, the De Luxe Scuff Guard, is a shoe
heel protector used when driving an automobile. The guard fits
under an automobile's accelerator and brake pedal so that the
driver's heel will rest upon it.
The Scuff Guard is composed of a textile pad and a rubber
mat. The textile pad comprises the upper surface of the article
and acts as the cushion/protector for the heels. The 6 inch by
11 inch pad is composed of a sliver knit pile fabric laminated to
a 3/8 inch polyurethane foam. The approximately 7/8 inch thick
pile is stated to be composed of polyester.
The replaceable textile pad is affixed to the rubber base
mat with a double stick adhesive. The 7 3/4 by 12 3/4 inch
rubber mat has a 6 by 11 by 3/8 inch deep recess designed to hold
the textile pad. Small molded rubber stubs affixed to the
underside of the rubber base hold the article in place.
ISSUE:
Whether the subject merchandise is properly classified in
Chapter 57, HTSUSA, which provides for carpets and other textile
floor coverings, or heading 8708, HTSUSA, which provides for
parts and accessories of motor vehicles?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI). GRI 1 provides that
classification is determined first in accordance with the terms
of the headings of the tariff and any relative section or chapter
notes. Where goods cannot be classified on the basis of GRI 1,
the remaining GRI will be applied in order.
Chapter 57, HTSUSA, encompasses carpets and other textile
floor coverings. Note 1 to Chapter 57 states:
For the purposes of this chapter, the term "carpets and
other textile floor coverings" means floor coverings in
which textile materials serve as the exposed surface of
the article when in use and includes articles having
the characteristics of textile floor coverings but
intended for use for other purposes. (Emphasis added).
In Request for Internal Advice No. 8/92, HQ 951216, dated
March 31, 1992, we stated:
Chapter 57, HTSUSA, provides for carpets and other
textile floor coverings. In Customs Ruling 073533,
dated June 15, 1984 and 079509, dated April 1, 1987, it
was held that floor coverings must be of a minimum size
to indicate suitability for use as a floor covering.
According to a trade survey, as a rule of thumb, this
type of upholstery fabric or "carpeting" must measure
over 4 square feet in area to be considered useful for
its intended purpose and to distinguish a floor
covering from merchandise destined for other uses.
Such a size was not to be regarded as an absolute but
as a convenient approximate guideline. (Emphasis
added).
The above quoted language suggests that, generally, a "carpet"
must measure 4 square feet in order to be considered a textile
floor covering.
We hasten to add that this minimum measurement is not a hard
and fast rule. The size of the "floor" to be covered is also a
factor in determining what minimum measurement is necessary to
qualify as a floor covering. However, in this case the Scuff
Guard measures 7 3/4 by 12 3/4 inches in its entirety. The size
of this article is small even in relation to a conventional
automobile floor mat, which takes up most of the "floor" space
available to it in the interior of a motor vehicle. Under these
circumstances we are of the opinion that the Scuff Guard is not
large enough to qualify as a "floor covering" under Chapter 57,
HTSUSA.
Heading 8708, HTSUSA, provides for parts and accessories of
motor vehicles. The Explanatory Notes (EN) to heading 8708 read,
in pertinent part, as follows:
Parts and accessories to this heading include:
(B) Parts of and associated accessories, for
example...floor mats (other than of textile material or
unhardened vulcanized rubber).
The EN to the Harmonized Commodity Description and Coding System
constitute the official interpretation of the nomenclature at the
international level. While not legally binding, they do
represent the considered views of classification experts of the
Harmonized System Committee. It has therefore been the practice
of the Customs Service to follow, whenever possible, the terms of
the EN when interpreting the HTSUSA.
The EN cited above state that "floor mats" are considered
parts and accessories of motor vehicles unless made of textile
material or vulcanized rubber. As the Scuff Guard is comprised
of a textile pad and rubber mat, one could argue that it should
not be classified as an accessory of a motor vehicle. Webster's
II New Riverside University Dictionary (1984) defines the term
"mat" as follows:
1. A flat piece of fabric or other material used for
wiping one's shoe or feet, or in various other forms as
a floor covering. (Emphasis added).
As stated above, the Scuff Guard is not considered to be a "floor
covering" under the HTSUSA. Hence, it is reasonable to conclude
that the Scuff Guard is not a "floor mat."
As the subject article is not a "floor mat," we may look to
see if it is classifiable as a part and accessory of a motor
vehicle. The Scuff Guard is designed to fit underneath the
accelerator and brake pedal of an automobile in order to protect
the heel of a shoe. It is difficult to imagine another use for
this product. Hence, we conclude that it is suitable for use
solely or principally with a motor vehicle.
In addition, the Scuff Guard does not appear to be excluded
as a "part and accessory" pursuant to Section XVII, Note 2.
Finally, as the merchandise is not a "floor covering"
classifiable in Chapter 57, it does not appear to be more
specifically described elsewhere in the Nomenclature.
Accordingly, the Scuff Guard is properly classified as a
part and accessory of a motor vehicle under heading 8708.
HOLDING:
The subject merchandise is classifiable under subheading
8708.99.5085, HTSUSA, which provides for parts and accessories of
the motor vehicles of headings 8701 to 8705, other parts and
accessories, other, other, other, other. The applicable rate of
duty is 3.1 percent ad valorem.
Sincerely,
John Durant, Director