CLA-2 CO:R:C:G 087704 NLP
Mr. John Scura
J.T. Scura Inc.,
700 Rockaway Turnpike
Lawrence, N.Y. 11559
RE: Automobile reflectors
Dear Mr. Scura:
This letter is in response to your inquiry, dated July 20,
1990, on behalf of S.V.T.C., Inc., requesting the tariff
classification of an automobile reflector under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA). We
have received a sample of the merchandise along with your request
for a ruling.
FACTS:
The reflector is made primarily of plastic except for two
metal rivets used to secure the reflective plastic material to
the plastic housing. The reflector is in the shape of a triangle
with the housing measuring approximately 9 inches on each side,
and the reflective material measuring approximately 6 inches on
each side. On one side of the reflector is a plastic bar that is
used to secure the reflector to the top of a motor vehicle
window. The reflector is attached to the vehicle by means of an
integral pressure grip located at the end of the plastic bar.
The reflector, imported from Brazil, is designed for use with
automobiles and light weight trucks to warn on-coming traffic of
a stopped or disabled vehicle.
ISSUE:
Whether the sample automobile reflector is classifiable as
other articles of plastic in Heading 3926, HTSUSA, or as other
motor vehicle accessories in Heading 8708, HTSUSA.
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) set forth the
manner in which merchandise is to be classified under the HTSUSA.
GRI requires that classification be determined first according to
the terms of the headings of the tariff and any relative section
or chapter notes and, unless otherwise required, according to the
remaining GRI's, taken in order. With regard to the subject
merchandise the relevant headings at issue are the following:
3926, Other articles of plastics;
8512, Electrical lighting or signaling equipment of
a kind used for cycles or motor vehicles;
8708, Other parts and accessories of motor vehicles.
Among the relevant headings, it is clear that Heading 8512,
HTSUSA, is not applicable. The Explanatory Notes to Heading
8512, HTSUSA, state that this heading covers electrical apparatus
and appliances specialized for use on cycles or motor vehicles
for lighting or signaling purposes. Though the instant reflector
is used to signal on-coming vehicles of a stopped vehicle, it is
not an electrical apparatus and is not classifiable in Heading
8512, HTSUSA. Thus, the issue that we are asked to address is
whether the merchandise is classifiable as other articles of
plastic in Heading 3926, HTSUSA, or as an accessory of a motor
vehicle in Heading 8708, HTSUSA.
The term "accessory" is not defined in either the tariff
schedule or the Explanatory Notes. An accessory is generally an
article which is not necessary to enable the goods with which it
is used to fulfill their intended function. An accessory must be
identifiable as being intended solely or principally for use with
a specific article. Accessories are of secondary or subordinate
importance, not essential in and of themselves. They must,
however, somehow contribute to the effectiveness of the
principal article (e.g., facilitate the use or handling of the
principal article, widen the range of its uses, or improve its
operation.)
Heading 8708, HTSUSA, provides for parts and accessories of
the motor vehicles included in Headings 8701 to 8705, HTSUSA. To
qualify for classification within this heading, an article must
meet certain criteria described in the General Explanatory Notes
to Chapter 87 and the Explanatory Notes to Heading 8708, HTSUSA.
The General Explanatory Notes to Chapter 87 provide the
following regarding parts and accessories:
This Chapter [87] also covers parts and accessories
which are identifiable as being suitable for use solely
or principally with the vehicles included thereon,
subject to the provisions of the Notes to Section XVII.
Furthermore, the Explanatory Notes to Heading 8708, HTSUSA,
provide that his heading covers parts and accessories of the
motor vehicles of headings 8701 to 8705 provided the parts and
accessories fulfill 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
Note 2 to Section XVII, HTSUSA, sets forth a list of
articles which are precluded from classification as accessories
for the purposes of that Section. None of the enumerated
articles in Note 2 are similar in any way to the instant
merchandise. Therefore, the automobile reflector is not
specifically excluded by the provisions of the Notes to Section
XVII, HTSUSA.
Furthermore, the automobile reflector is designed to be
used principally with those vehicles enumerated in Headings 8701
to 8705, HTSUSA. The automobile reflector is specially designed
to be affixed onto the driver or passenger window of a motor
vehicle to warn on-coming traffic of a stopped or disabled motor
vehicle. The reflector is not designed, manufactured, or
intended to be used for any other purpose. Moreover, this type
of reflector is not more specifically provided for elsewhere in
the tariff schedule. Therefore, the automobile reflector is
properly classifiable, pursuant to GRI 1, in Heading 8708,
HTSUSA.
HOLDING:
The reflector is classifiable in subheading 8708.99.5090,
HTSUSA, which provides for parts and accessories of the motor
vehicles of headings 8701 to 8705. The rate of duty is 3.1
percent ad valorem for articles classified under this subheading.
Sincerely,
John Durant, Director
Commercial Rulings Division