CLA-2 CO:R:C:M 955625 LTO
Mr. J.R. Douthit
Chrysler Corporation
100 Electronics Boulevard
P.O. Box 240001
Huntsville, Alabama 35824-6401
RE: Display Module for automobiles; HQs 087550, 089891; NYs
873948, 889323; headings 8531, 8708, 9025, 9029, 9031; GRI
3(c); Section XVII, note 2(f)(g)(h)
Dear Mr. Douthit:
This is in response to your letter of August 5, 1993, to
Customs in New York, requesting the classification of the J-Body
EVIC Display Module under the Harmonized Tariff Schedule of the
United States (HTSUS). You have also submitted additional
information in a letter dated November 18, 1993. Your letters,
along with a sample, have been referred to this office for a
response. Our file also includes a letter dated July 28, 1994,
filed on your behalf by Mr. Greg Jones of U.S. Foreign-Trade Zone
No. 83, operated by Huntsville Foreign-Trade Zone Corporation.
FACTS:
The article in question is used in motor vehicles and is
identified as the J-Body EVIC Display Module ("Display Module").
The Display Module, which is a component of the J-Body Electronic
Information Center (EVIC), utilizes a vacuum fluorescent display
for the immediate presentation of warning messages. The Display
Module also includes six pushbutton switches to provide the
following information:
time/day/data (time button)
outside temperature/compass (temp button)
fuel used/distance to empty/average miles per gallon/present
miles per gallon ("MPG") (fuel button)
U.S. and metric readings (US/M button)
warning, maintenance, convenience messages (info button)
reset fuel used and average MPG, set clock, calibrate
compass (set button) - 2 -
Information from the Body Controller and Engine Node is
received by the Display Module via the twisted two-wire multiplex
bus. Power to the module is controlled by the Body Controller.
The Display Module is physically located between the vehicle's
compact disc player and radio.
ISSUE:
Whether the Display Module is classifiable under subheading
9029.10.80, HTSUS, which provides for revolution counters,
production counters, odometers, pedometers and the like.
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) to the HTSUS
govern the classification of goods in the tariff schedule. GRI 1
states, in pertinent part, that "for legal purposes,
classification shall be determined according to the terms of the
headings and any relative section or chapter notes...."
Heading 8708, HTSUS, provides for parts and accessories for
motor vehicles. However, note 2 to section XVII, HTSUS, states
that the expression "parts and accessories" does not apply to the
electrical machinery or equipment of chapter 85, or articles of
chapter 90 or 91, HTSUS. Thus, if the Display Module is an
article of chapter 85, 90 or 91, HTSUS, it cannot be classified
as a part or accessory under heading 8708, HTSUS.
You cite HQ 087550, dated February 28, 1992, for the
proposition that the Display Module should be classifiable,
according to GRI 1, under heading 9029, HTSUS, which provides for
odometers. However, HQ 087550 was revoked by HQ 089891, dated
September 15, 1993, and it is therefore not relevant to the case
at hand. Moreover, the Display Module, which consists of several
components that are prima facie classifiable under more than one
heading, cannot be classified, according to GRI 1, under heading
9029, HTSUS, as it does not meet the terms of the heading. It is
therefore necessary to resort to GRI 3.
GRI 3(a) is inapplicable because "two or more headings each
refer to part only of the materials or substances contained in
[a] . . . composite good[]." Thus, "those headings are to be
regarded as equally specific," and it is necessary to resort to
GRI 3(b).
GRI 3(b) provides that "[w]hen . . . goods are, prima facie
classifiable under two or more headings, classification shall be
effected as follows:
Mixtures, composite goods consisting of different
materials or made up of different components, and
goods put up in sets for retail sale, which cannot - 3 -
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.
The Display Module consists of several components that are
prima facie classifiable under different headings. For example,
the trip odometer is prima facie classifiable under heading 9029,
HTSUS. The fuel used, average fuel economy, present fuel economy
and distance to empty components are prima facie classifiable
under heading 9031, HTSUS, which provides for measuring or
checking instruments, appliances and machines, not specified or
included elsewhere. The trip elapsed time component is prima
facie classifiable under heading 9106, HTSUS, which provides for
time of day recording apparatus and apparatus for measuring,
recording or otherwise indicating intervals of time. The outside
temperature display is prima facie classifiable under heading
9025, HTSUS, which provides for thermometers. Finally, the
Display Module's signaling components are prima facie
classifiable under heading 8531, HTSUS, which provides for visual
signaling apparatus.
It is our opinion that the Display Module is a composite
good with no essential character. Accordingly, it must be
classified according to GRI 3(c), which provides as follows:
When goods cannot be classified by reference to
3(a) or 3(b), they shall be classified under the
heading which occurs last in numerical order among
those which equally merit consideration.
Thus, the Display Module is classifiable under heading 9106,
HTSUS, specifically under subheading 9106.90.95, HTSUS, the
provision which occurs last in numerical order.
Finally, it is necessary to comment on two earlier New York
rulings--NY 873948, dated May 14, 1992, and NY 889323, dated
August 31, 1993. In NY 873948, "instrument clusters" used in
motor cycles and automobiles were held to be classifiable,
according to GRI 3(c), under subheading 9029.20.40, HTSUS, which
provides for other speedometers and tachometers. The instrument
clusters included a speedometer/odometer (heading 9029),
tachometer (heading 9029), fuel gauge (heading 9026), temperature
gauge (heading 9025), oil pressure gauge (heading 9026) and
voltmeter (heading 9030), installed in a common housing. They
were found to be composite articles that could not be classified
by reference to GRI 3(a). Further, NY 873948 was based on a
determination that the "clusters" had no essential character thus
bringing GRI 3(c) into consideration. The provision which
occurred last among those which equally merited consideration in
this instance was subheading 9029.20.40, HTSUS, since it was
determined that the voltmeter did not merit equal consideration. - 4 -
In NY 889323, a tachograph was held to be classifiable under
subheading 9029.20.40, HTSUS. The tachograph was a combination
tachometer, speedometer, odometer, clock and recorder. The
device provided a variety of information, including the vehicle's
speed, idling, distance traveled, PTO or engine brake activation
and whether the vehicle's doors were open or closed. The ruling
did not specify the basis for the classification decision.
It is our opinion that while the correct classification was
reached in both cases (subheading 9029.20.40, HTSUS), the basis
for the classification was in error. In both cases, the
speedometer component of the composite articles provided those
articles with their essential character. Thus, the rulings
should have specified that classification under subheading
9029.20.40, HTSUS, was the result of GRI 3(b).
HOLDING:
The Display Module is classifiable under subheading
9106.90.95, HTSUS, which provides for other time of day recording
apparatus and apparatus for measuring, recording or otherwise
indicating intervals of time. The corresponding rate of duty for
articles of this subheading is 45 cents each plus 7 percent ad
valorem plus 2.5 cents/jewel.
Sincerely,
John Durant, Director
Commercial Rulings Division