CLA-2 R:C:T 957811 CMR
District Director
U.S. Customs Service
6747 Engle Road
Middleburg Heights, Ohio 44130-7939
RE: Protest 4101-94-100231 with Application for Further Review;
Classification of a laminated wood automobile console;
Headings 8708 v. 4421; HRL 088538 distinguished
Dear Sir:
This is in response to a protest, #4101-94-100231, timely
filed on November 10, 1994, against your decision to liquidate
ninety-seven entries of a laminated wood automobile instrument
console under heading 4421, Harmonized Tariff Schedule of the
United States (HTSUS), as an other article of wood. Protestant,
Worthington Customs Plastics, submits the merchandise is properly
classified as entered in heading 8708, HTSUS, which provides for
parts and accessories of the motor vehicles of headings 8701 to
8705.
FACTS:
The merchandise at issue is described by the protestant as a
laminated veneer automobile instrument console. The protestant
states the console was designed by General Motors Corporation for
use in the 1995 Oldsmobile Aurora. A 1995 Oldsmobile Aurora
brochure was submitted as evidence of this.
The console consists of multiple layers of laminated wood
veneer. The laminated sheet of wood has been cut to the specific
size required and molded to a specific shape in a hydraulic press
to create the console. The face of the console has been covered
with a thick, clear finish; the back has been finished with a
substance which completely obscures the wood. The console has
cutouts to accommodate specific automobile instruments or
accessories.
Two samples were submitted with the protest. One sample is
of the console in its condition as imported. The other sample is -2-
the console fitted with the appropriate instruments and
accessories, i.e., ashtray, cigarette lighter, cup holders and
shift and traction mechanism.
Entries of the subject console were liquidated under heading
4421, HTSUS, as other articles of wood, based upon the General
Rules of Interpretation to the HTSUS, and specifically,
Additional U.S. Rule of Interpretation 1(c). Reliance is also
placed upon Headquarters Ruling Letter 088538 of March 2, 1992.
ISSUE:
Is the laminated wood automobile console classified in
heading 4421, HTSUS, as an other article of wood; in heading
4412, HTSUS, which provides for plywood, veneered panels and
similar laminated wood; or, in heading 8708, HTSUS, as claimed,
as an automobile part or accessory?
LAW AND ANALYSIS:
Classification of goods under the Harmonized Tariff Schedule
of the United States Annotated (HTSUSA) is governed by the
General Rules of Interpretation (GRIs). GRI 1 provides that
"classification shall be determined according to the terms of the
headings and any relative section or chapter notes and, provided
such headings or notes do not otherwise require, according to
[the remaining GRIs taken in order]."
The item at issue is identified by the protestant as a
laminated veneer automobile instrument console. Before
discussing the various tariff classifications at issue, it may be
helpful to define what a console is. Customs found the following
definitions for the term "console":
From Webster's II New Riverside University Dictionary, 1984,
at 301: "5. A panel housing the controls for electrical or
mechanical equipment."
From The American Heritage Dictionary, Second College
Edition, 1982, at 313: "5. A panel housing the controls for
electrical or mechanical equipment."
From Webster's New Collegiate Dictionary, 1977, at 242: "2b:
a panel or cabinet on which are mounted dials, switches, and
other apparatus used in centrally monitoring and controlling
electrical or mechanical devices; specif: the part of a
computer used for communication between the operator and the
computer."
-3-
In its condition as imported, the subject item does not meet
the above definitions because it lacks the instruments and
accessories with which it is fitted after entry. In its
condition as imported, the subject good is a part of a automobile
console.
The claimed classification is in heading 8708, HTSUS, which
provides for parts and accessories of the motor vehicles of
headings 8701 to 8705. The specific provision under heading
8708, HTSUSA, in which the protestant claims the merchandise
should be classified is subheading 8708.99.8080, HTSUSA, which
provides for other, other parts and accessories. Heading 8703,
HTSUS, provides for motor vehicles principally designed for the
transport of persons. The subject console part is designed for
use in an Oldsmobile Aurora, clearly a passenger motor vehicle.
The Harmonized Commodity Description and Coding System
Explanatory Notes (EN) constitute the official interpretation of
the Harmonized Tariff System (HTS) at the international level.
While not legally binding, the ENs provide guidance regarding the
scope of the headings of the HTS and are generally indicative of
the proper interpretation of these headings.
The EN for heading 8708, at page 1432, states in relevant
part:
This heading covers parts and accessories of the motor
vehicles of headings 87.01 to 87.05, provided the parts and
accessories fulfil both the following conditions:
(i) They must be identifiable as being suitable for
use solely or principally with the above-mentioned
vehicles; and
(ii) They must not be excluded by the provisions of the
Notes to Section XVII (see the corresponding
General Explanatory Note).
Parts and accessories of this heading include:
* * *
(B) Parts of bodies and associated accessories, for
example, floor boards, . . .; mudguards;
dashboards; . . .; visors; . . .; safety seat
belts . . .; floor mats, . . ., etc. * * *
* * *
-4-
The subject console part is specifically designed for use in
the Oldsmobile Aurora. It has been cut and molded to shape, and
finished so that it need only be joined with the automobile
instruments or accessories for which it is designed. Any use
other than that claimed is unlikely as the console part has been
manufactured for a specific purpose in a specific automobile and
has been processed to such an extent that it has acquired the
characteristics of an automobile console part, i.e., the visible,
attractive face of the console. The information provided by the
protestant, i.e., the 1995 Oldsmobile Aurora brochure, shows the
product as it appears in the automobile. It has not been
materially altered, but merely assembled with the appropriate
instruments to complete the console and the completed console is
assembled as part of the car. Looking to the EN for heading
8708, HTSUS, we believe the console part is akin to a dashboard
which serves as a cover for various instrumentation. Thus, we
believe the subject console part is identifiable as being
suitable for use solely or principally with vehicles of heading
8703. In addition, it is not excluded from Section XVII.
Therefore, the console part is classifiable in heading 8708,
HTSUS.
Having established that the console part at issue is
classifiable in heading 8708, HTSUS, we still must examine the
remaining headings at issue to determine if the console is more
specifically provided for in either of those headings. See,
Section XVII, EN, General Note, III, which includes the two
conditions of the EN for heading 8707 and adds the requirement
that a part or accessory not be more specifically included
elsewhere in the Nomenclature.
We note that the port, in reaching its classification
decision, relied upon Additional U.S. Rule of Interpretation 1(c)
which states:
In the absence of special language or context which
otherwise requires--
(c) a provision for parts of an article covers products
solely or principally used as a part of such articles
but a provision for "parts" of "parts and accessories"
shall not prevail over a specific provision for such
part or accessory; . . . .
As stated at the beginning of this analysis, classification
is determined by the terms of the headings and legal notes, and
by application of the GRIs provided they do not conflict with the
headings and notes. Additional U.S. Rule of Interpretation 1(c)
does not conflict and in fact, it is in accord with the General
EN for Section XVII in regard to parts and accessories classified
in that section [the section which includes heading 8708, HTSUS]. -5-
Thus, if the console is provided for more specifically in another
heading in the tariff, it is not classifiable in heading 8708,
HTSUS, as an automobile part or accessory.
Heading 4412, HTSUS, provides for plywood, veneered panels
and similar laminated wood. The EN for heading 4412, at page
633, states, in part:
Panels of any of the above kinds may be covered with other
materials such as base metal or plastics. In addition, the
products of this heading may be worked to form the shapes
provided for in heading 44.09, curved, corrugated,
perforated, cut or formed to shapes other than square or
rectangular or submitted to any other operation provided it
does not give them the character of articles of other
headings.
The port relied upon HRL 088538 of March 2, 1992, involving
the classification of strips of laminated wood. The subject
merchandise is distinguishable from the wood strips at issue in
HRL 088538. The wood strips were imported for use in the
manufacture of hockey sticks. At the time of importation, the
wood strips did not have the essential character of unfinished
hockey sticks nor parts for hockey sticks. They had been cut to
size, but were not so advanced in manufacture as to be
commercially dedicated for use only in hockey sticks. The strips
were classified as laminated wood of heading 4412, HTSUS.
As stated above, we believe the subject good has been
processed to such an extent that it has acquired the
characteristics of an automobile console part. It has been
processed to the point that it is an article, i.e., a distinct
part. Therefore, it cannot be considered a laminated material of
heading 4412, HTSUS.
Heading 4421, HTSUS, provides for "other articles of wood".
It is the type of provision commonly known as a "basket"
provision. The EN for heading 4421, at page 638, states:
This heading covers all articles of wood manufactured by
turning or by any other method, or of wood marquetry or
inlaid wood, other than those specified or included in the
preceding headings and other than articles of a kind
classified elsewhere irrespective of their constituent
material (see, for example, Chapter Note 1).
* * *
Chapter Note 1 indicates that Chapter 44 does not cover, among
other things, goods of Section XVII, wherein Chapter 87 is found.
-6-
As stated above, the console part is classifiable in heading
8708 as an automobile part. We believe this is more specific
than the "basket" provision for other articles of wood. In
addition, as the part is classifiable in heading 8708, it is
excluded from Chapter 44 as a good of Section XVII.
HOLDING:
The laminated wood console part is classifiable in
subheading 8708.29.5060, HTSUSA, which provides for parts and
accessories of the motor vehicles of headings 8701 to 8705: other
parts and accessories of bodies (including cabs): other: other.
The protest should be approved. Proper classification is in
subheading 8708.29.5060, HTSUSA, and not subheading 8708.99.8080,
HTSUSA, as claimed.
In accordance with Section 3A(11)(b) of Customs Directive
099 3550-065, dated August 4, 1993, Subject: Revised Protest
Directive, this decision should be mailed by your office to the
protestant no later than 60 days from the date of this letter.
Any reliquidation of the entry in accordance with the decision
must be accomplished prior to mailing of the decision. Sixty
days from the date of the decision the Office of Regulations and
Rulings will take steps to make the decision available to customs
personnel via the Customs Rulings Module in ACS and the public
via the Diskette Subscription Service, Freedom of Information Act
and other public access channels.
Sincerely,
John Durant, Director
Commercial Rulings Division