CLA-2 CO:R:C:M 955626 LTO
Mr. J.R. Douthit
Chrysler Corporation
100 Electronics Boulevard
P.O. Box 240001
Huntsville, Alabama 35824-6401
RE: Automobile Trip Computer (Traveler); HQs 087550, 089891;
NYs 873948, 889323; headings 8531, 8708, 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
Traveler, an automobile trip computer, 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 identified as the Traveler, an
automobile trip computer. The Traveler is a device that provides
supplementary digital information to standard vehicle
instrumentation via a vacuum florescent display. The functions
include:
trip odometer
average fuel economy
present fuel economy
distance to empty
trip elapsed time
- 2 -
The Traveler's microprocessor receives elapsed time and fuel
usage pulses from the engine controller and then calculates the
distance to empty, average miles per gallon (MPG), present MPG,
trip odometer, etc., and activates the appropriate response.
One of two contact switches located on the left side of the
Traveler is used to sequentially step through the five functions.
The second switch changes the displayed functions from U.S. to
metric units or vice versa. Simultaneous depression of both
switches resets the trip odometer, average fuel economy and trip
elapsed time information.
The Traveler has three spaces for the display of messages.
The spaces have touch buttons beneath the surface which, when
depressed, bring up messages such as "brake light out," "tail
light out," etc. On the right side of the Traveler is the
outline of an automobile which provides additional information.
For example, a red arrow will light next to the appropriate door
to indicate "door ajar." An arrow lighting by the windshield
indicates "wiper fluid low." An arrow by the hood indicates
"engine overheating."
ISSUE:
Whether the Traveler 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 Traveler 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 Traveler 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 Traveler, which consists of several
components that are prima facie classifiable under more than one
heading, cannot be classified, according to GRI 1, under heading - 3 -
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
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 Traveler 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 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. Finally, the
Traveler's signaling components (indicating "brake light out,"
"tail light out," "door ajar," etc.) are prima facie classifiable
under heading 8531, HTSUS, which provides for visual signaling
apparatus.
It is our opinion that the Traveler 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 Traveler 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 - 4 -
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.
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 Traveler 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