CLA-2:CO:R:C:M 955987 JAS
Ms. Sharon Nelson
Douglas Corporation
620 12th. Ave. South
Minneapolis, MN 55415
RE: Automotive Nameplates of Molded Plastics, Die Cast Zinc and
Screen Printed Polyester; Sign Plates for Automobiles and
Trucks, Adhesive Backed With Inserts, Clips, Washers; Plates
With Symbols, Logos, Names, Letters and Numbers Further
Treated By Electroplating, Coloring, Embossing, Urethane
Pouring; Heading 8310; Automotive Parts and Accessories,
Heading 8708; Articles of Plastics, Heading 3926; GRI 3(b),
Essential Character
Dear Ms. Nelson:
In a letter dated February 21, 1994, you inquire as to the
tariff classification of identification nameplates and adhesive
backed polyester identification labels for automobiles and
trucks. Fourteen (14) samples were submitted.
FACTS:
The nameplates consist of an oval with the vehicle name
Ford; the vehicle model names Bronco Eddie Bauer, F Series,
Aerostar XL, L 9000 and Taurus, the letters S and O, both
elongated, and the symbols for Cougar and Mustang, the latter
affixed to a metal bracket. These name plates are of injection
molded plastic or die-cast zinc construction, which may then be
electroplated with chrome and coated with urethane, after which
they are fitted with aluminum of acrylic inserts, washers, clips
and inserts. In addition, there are two circular, tri-shield,
adhesive-backed plastic Buick insignia of screen printed embossed
polyester film. One is 1/2 inch thick at the top tapering to 1/4
inch thick at the bottom. The other has the appearance of being
flat, but actually tapers around the circumference. Finally,
there are two identification labels of screen printed polyester,
showing an elongated G, which are urethane coated and adhesive
backed. - 2 -
The provisions under consideration are as follows:
3919 Self-adhesive plates, sheets, film, foil,
tape, strip and other flat shapes, of
plastics, whether or not in rolls:
3919.90 Other:
3919.90.50 Other...5.8 percent
* * * *
3926 Other articles of plastics and articles of
other materials of headings 3901 to 3914:
3926.90.95 Other...5.3 percent
* * * *
8310.00.00 Sign plates, name plates, address plates and
similar plates, numbers, letters and other
symbols, of base metal, excluding those of
heading 9405...3.8 percent
* * * *
8708 Parts and Accessories of the motor vehicles
of headings 8701 to 8705
Other parts and accessories:
8708.99.80 Other...3.1 percent
ISSUE:
Whether the name plates, or any of them, are automotive
parts and accessories for tariff purposes; whether they are
provided for in heading 8310; whether any of the name plates are
composite goods classifiable according to their essential
character.
LAW AND ANALYSIS:
Merchandise is classifiable under the Harmonized Tariff
Schedule of the United States (HTSUS) in accordance with the
General Rules of Interpretation (GRIs). GRI 1 states in part
that for legal purposes, classification shall be determined
according to the terms of the headings and any relative section
or chapter notes, and provided the headings or notes do not - 3 -
require otherwise, according to GRIs 2 through 6. Under GRI
3(b), composite goods consisting of different materials or made
up of different components that cannot be classified according to
GRI 3(a) are to be classified as if consisting of that material
or component that imparts the good's essential character.
Regarding the possible application of heading 8708, that
provision encompasses parts and accessories for the motor
vehicles of headings 8701 through 8705. The term "accessory" is
not defined either in the text of the HTSUS or in the Harmonized
Commodity Description And Coding System Explanatory Notes.
However, an accessory, while identifiable as being intended
solely or principally for use with a specific article, is
generally not necessary to enable a good with which it is used to
fulfill its intended function. Accessories are of secondary
importance, not essential in and of themselves. However, they
must somehow contribute to the effectiveness of the principal
article, they must facilitate its use or handling, widen its
range of uses, or improve its operation. The nameplates in issue
do not comport with this description. They are merely decorative
in nature and used as advertising, with no useful purpose
relative to the vehicles with which they are used. The described
name plates are not goods of heading 8708.
Our examination of the samples indicates the Cougar head and
L 9000 insignia are of die cast zinc electroplated with chrome or
zinc. The Mustang insignia consists of a base metal bracket onto
which is affixed a chrome plated horse shape also of base metal.
These samples comport with the product description for base metal
sign plates and name plates of heading 8310.
The insignia designated F Series, Bronco Eddie Bauer and the
Ford oval are of injected molded plastic electroplated with
chrome or zinc. No single heading covers composite articles of
this type. It is the chrome or zinc on the letters that
contrasts with the background and makes them recognizable. This
imparts product identification and provides a protective coating.
However, it is the injection molded plastic that imparts the
shape and form of the letters and the background, as well as
strength to the entire insignia. Under GRI 3(b), we conclude
that it is the plastic that imparts the essential character to
these insignia. They are therefore articles of plastics of
heading 3926. The Taurus, Aerostar XL, as well as the elongated
S and O insignia are also of injection molded plastics that are
mask or roller painted with an unspecified material. For the
same reason, these insignia are articles of plastics of heading
3926.
The sample identification labels of screen printed polyester
are urethane coated plastic film, printed on one side and
adhesive backed on the reverse side. They comport with the
product description of goods of heading 3919. The tapered Buick - 4 -
insignia are not flat shapes for heading 3919 purposes. They are
provided for in heading 3926, HTSUS, as articles of plastics and
articles of other materials of headings 3901 to 3914.
HOLDING:
Under the authority of GRI 1, the Cougar head, Mustang and
L 9000 insignia are provided for in heading 8310.00.00, HTSUS.
The sample identification labels of screen printed polyester are
provided for in heading 3919. They are classifiable in
subheading 3919.90.50, HTSUS. The tapered Buick insignia are
provided for in heading 3926. They are classifiable in
subheading 3926.90.95, HTSUS.
Under the authority of GRI 3(b), the insignia designated F
Series, Bronco Eddie Bauer, the Ford oval, Taurus, Aerostar XL,
plus the elongated S and O are provided for in heading 3926.
They are classifiable in subheading 3926.90.95, HTSUS.
Sincerely,
John Durant, Director
Commercial Rulings Division