CLA-2 CO:R:C:M 950367 AJS
Mr. Skip Putich
A.H. Carter & Associates
389 Alaskan Way S.
Suite 200
Seattle, WA 98104-2511
RE: Combination compass-thermometer; Heading 9014; Heading 8708;
ENs 90.25; H. Conf. Rep. No. 576; Section XVII, note 2(g); GRI 3;
GRI 3(a); GRI 3(b); GRI 3(b), EN (VIII); composite good; GRI
3(c).
Dear Mr. Putich:
Your letter of August 26, 1991, requesting the tariff
classification of a combination compass-thermometer (CT), has
been referred to this office for reply.
FACTS:
The article under consideration is a combination compass and
thermometer which is designed to be affixed by means of a self-
adhesive onto the dashboard of a motor vehicle. The compass and
thermometer are of equal size and give the appearance of two
domed shapes resting in a plastic housing which measures
approximately 2 1/2 inches by 1 1/2 inches by 1 inch.
ISSUE:
Whether the CT is properly classifiable within heading 9014,
Harmonized Tariff Schedule of the United States (HTSUS), which
provides for direction finding compasses; or classifiable within
heading 9025, HTSUS, which provides for thermometers; or
classifiable within heading 8708, HTSUS, which provides for parts
and accessories of motor vehicles.
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LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is governed by
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 according to the following provisions
. . ."
Heading 9014, HTSUS, provides for direction finding
compasses. The CT contains a compass which satisfies the terms
of this heading. However, it also contains a thermometer which
does not satisfy the terms of this heading. Accordingly, the CT
as a whole does not satisfy the terms of heading 9014, HTSUS, and
is not properly classifiable therein by the application of GRI 1.
Heading 9025, HTSUS, provides for thermometers. The CT
contains a thermometer which satisfies the terms of this heading.
However, the subject compass component of the CT does not satisfy
the terms of this heading. Therefore, the CT as a whole does not
satisfy the terms of heading 9025, HTSUS, and is not properly
classifiable therein by the application of GRI 1.
The Harmonized Commodity Description and Coding System
Explanatory Notes (ENs) state that combinations of the
instruments of heading 90.25 with those of another heading are to
be classified in accordance with the Rules for the Interpretation
of the Nomenclature (i.e., GRIs). ENs 90.25, p. 1510 (1991).
While the ENs are not dispositive, they provide a commentary on
the scope of each heading and offer guidance for interpretation
of the HTSUS. H. Conf. Rep. No. 576, 100th Cong., 2d Sess., p.
549, reprinted in 1988 U.S. CODE CONG. & ADMIN. NEWS p. 1582.
Accordingly, we view the above ENs instructive for consulting the
other GRIs for classification of the composite CT.
GRI 3, which is one of the "following provisions" mentioned
in GRI 1, governs the classification of composite goods. GRI
3(a) states that the heading which provides the most specific
description of the composite good shall be preferred to headings
providing a more general description. However, when two or more
headings each refer to part only of the materials or substances
contained in a composite good, those headings are to be regarded
as equally specific in relation to those goods. The composite CT
satisfies this description. Heading 9014, HTSUS, refers to only
the compass component and heading 9025, HTSUS, refers to only the
thermometer component. Therefore, the above headings are equally
specific in relation to the CT.
GRI 3(b) requires that goods which cannot be classified by
reference to GRI 3(a), shall be classified as if they consisted
of the component which gives them their essential character.
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Essential character may, for example, be determined by the nature
of the component of the good, its bulk, quantity, weight or
value, or by the role of a constituent material in relation to
the use of the goods. GRI 3(b), Explanatory Note (VIII). In
this instance, the compass and thermometer are equally essential
in most respects. Consequently, we find that neither component
imparts the CT with its essential character.
GRI 3(c) requires that goods which cannot be classified by
reference to GRI 3(a) or 3(b), shall be classified under the
heading which occurs last in numerical order among those which
equally merit consideration. In this case, heading 9025, HTSUS,
occurs last in numerical order. Therefore, the CT is properly
classifiable within this heading. Subheading 9025.80.50, HTSUS,
provides for "other" instruments of this heading. The subject
thermometer satisfies the terms of this subheading. Accordingly,
the composite CT is classifiable within this subheading by the
application of GRI 3(c).
Heading 8708, HTSUS, provides for parts and accessories of
motor vehicles. This heading is part of Section XVII. It is
argued that the CT satisfies the terms of this heading, and is
classifiable therein by the application of GRI 1. However, the
expression "parts and accessories" does not apply to articles of
chapter 90, even if they are identifiable as articles for the
goods of this section. Section XVII, note 2(g). As stated
previously, GRI 1 requires classification to be determined
according to any relative section notes. While the CT is not
classifiable according to the terms of any heading within chapter
90, it is a composite good which consists of two articles (i.e.,
compass and thermometer) specifically enumerated within this
chapter. Thus, the CT is precluded from classification within
heading 8708, HTSUS, by the application of the above section
note.
HOLDING:
The composite compass-thermometer is classifiable within
subheading 9025.80.50, HTSUS, which provides for "other"
instruments of this heading, dutiable at the General Column 1
rate of 4.7 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division