CLA-2 RR:TC:MM 959052 LTO
Mr. Walter R. Manns
Ford Motor Company
West Park Center
5111 Auto Club Drive
P.O. Box 6089
Dearborn, Michigan 48121
RE: Motor vehicle brackets; HQs 087542, 950437, 951097, 957722, 958724; NYs 809889, 812382, 812390; heading 8708; EN 83.02; Section XV, note 2(c); Section XVII, note 2(b)
Dear Mr. Manns:
This is in response to your letter of February 7, 1996,
requesting the classification of certain motor vehicle brackets
under the Harmonized Tariff Schedule of the United States
(HTSUS).
FACTS:
The subject base metal motor vehicle brackets are used
throughout the entire vehicle to hold and/or support various
components and parts. The components are described as follows:
bracket assembly for the exhaust gas re-circulating solenoid
vacuum valve (F47E-9H472-AA, F48E-9H472BB, F3DE-9H472DB); bracket
assembly for the exhaust air supply valve (F4TE-9G426-BA, F5TE-9G426AA, E7TE-9G426-BC); battery support bracket (F5HS-10753-AA);
reinforcement bracket, front body pillar at belt (E80B-54025A30-AC); bracket assembly console mounting front (E0SB-66045A46-AD);
front fender mounting bracket (E83B16C076-AA); air-conditioning
compressor mounting bracket (F3LC-2882-AF); steering column
bracket support (F4CC-3E660-AA); rear bumper plastic facia cover
mounting bracket (F4LB-17E850/1-AA); and front engine bracket
insulator support (E9SC-6C010-AC, F5SC-6010-BA, E9SC-6C010-AC,
F57-6038-DC, F57A-6B032DC, F37A-6B032EB, F37A-B032DB). - 2 -
ISSUE:
Whether base metal mounting brackets for motor vehicles are
classifiable as base metal mountings, fittings and similar
articles, suitable for motor vehicles, under subheading
8302.30.30, HTSUS.
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 . . . ."
The Harmonized Commodity Description and Coding System
Explanatory Notes (ENs) constitute the official interpretation of
the Harmonized System. While not legally binding, and therefore
not dispositive, the ENs provide a commentary on the scope of
each heading of the Harmonized System, and are generally
indicative of the proper interpretation of these headings. See
T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
Heading 8302, HTSUS, provides for base metal mountings,
fittings and similar articles. EN 83.02, pg. 1118, states that
the heading "covers general purpose classes of base metal
accessory fittings and mountings, such as are used largely on
furniture, doors, windows, coachwork, etc. Goods within such
general classes remain in this heading even if they are designed
for particular uses (e.g., door handles or hinges for
automobiles)." The EN, pg. 1119, further states that the heading
includes, in particular, "[m]ountings, fittings and similar
articles suitable for motor vehicles (e.g., motor cars, lorries
or motor coaches), not being parts or accessories of Section XVII
(emphasis in original)."
The term "mounting" is not defined in the HTSUS or the ENs.
When terms are not so defined, tariff terms are construed in
accordance with their common and commercial meaning. Nippon
Kogasku (USA), Inc. v. United States, 69 CCPA 89, 673 F.2d 380
(1982). Common and commercial meaning may be determined by
consulting dictionaries, lexicons, scientific authorities and
other reliable sources. C.J. Tower & Sons v. United States, 69
CCPA 128, 673 F.2d 1268 (1982).
The term "mounting" ("mount") is broadly defined as a frame
or support, such as, "an undercarriage or part on which a device - 3 -
(as a motor or an artillery piece) rests in service," or "an
attachment for an accessory." Webster's Ninth New Collegiate
Dictionary, pg. 775-776 (1990). Thus, a mounting is generally a
component that serves to join two other parts together.
In HQ 951097, dated April 17, 1992, we considered the
classification of various base metal mountings used to facilitate
the attachment of cargo restraint assemblies to motor vehicles.
These mountings were classified under subheading 8302.30.30,
HTSUS, which provides for other mountings, fittings and similar
articles suitable for motor vehicles, of iron or steel. Because
the mountings were classified as "parts of general use," they
could not be classified as motor vehicle parts or accessories
under heading 8708, HTSUS. See Section XV, note 2(c); Section
XVII, note 2(b), HTSUS. For other rulings concerning the
classification of similar brackets, mountings or fasteners for
motor vehicles, see HQ 958724, dated March 21, 1996; HQ 957722,
dated May 12, 1995; NY 812390, dated July 27, 1995; NY 812382,
dated July 27, 1995; NY 809889, dated June 5, 1995.
The base metal brackets under consideration serve to join
(or hold) other components together throughout the entire
vehicle. Thus, these brackets are covered by heading 8302,
HTSUS, and cannot be classified as parts under heading 8708,
HTSUS. Specifically, they are classifiable under subheading
8302.30.30, HTSUS.
Clearly, there is some overlap between headings 8302 and
8708, HTSUS. However, because the brackets under consideration
meet the terms of the heading, as defined above, it is
unnecessary to consider the criteria set forth in HQ 087542,
dated October 31, 1990, wherein we attempted to sort or divide
the merchandise of headings 8302 and 8708, HTSUS. See also HQ
950437, dated January 28, 1992. While we still adhere to the
guidelines of HQ 087542, we caution the use of them as an
absolute test, particularly where they pertain to simple
fastening devices or mounting brackets. We have consistently
held that base metal mounting brackets for motor vehicles,
similar to those under consideration, are classifiable under
heading 8302, HTSUS, rather than heading 8708, HTSUS. See HQs
958724, 957722 and 951907; NYs 812390, 812382 and 809889.
HOLDING:
The base metal brackets are classifiable under subheading
8302.30.30, HTSUS, which provides for other mountings, fittings
- 4 -
and similar articles suitable for motor vehicles, of iron or
steel. The corresponding rate of duty for articles of this
subheading is 2.7% ad valorem.
Sincerely,
John Durant, Director
Tariff Classification Appeals Division