CLA-2 CO:R:C:M 953270 LTO
Ms. Jean Maguire
Area Director
U.S. Customs Service, New York Region
Room 423
6 World Trade Center
New York, New York 10048-0945
RE: Glass rear-view mirrors for motorcycles, bicycles and
automobiles; parts; heading 8708; heading 8714
Dear Ms. Maguire:
This is in response to your memorandum [CLA:70:S:N:N3:226]
of January 8, 1993, concerning the classification of glass rear-
view mirrors for motorcycles, bicycles and automobiles under the
Harmonized Tariff Schedule of the United States (HTSUS).
FACTS:
The articles in question are glass rear-view mirrors for
motorcycles, bicycles and automobiles. The motorcycle and
bicycle mirrors are composed of a glass mirror (measuring
approximately 3x5 inches) in a chrome covered metal base. A
metal rod that attaches to the handle bar of a motorcycle or
bicycle extends from the base. The automobile mirrors are
similar to those described above, except that they have a larger
base and stem. Another automobile mirror, which is described as
an "actuator sub-assembly," has a small motor. A short
plastic/rubber covered cable protrudes from the center of the
motor.
ISSUE:
Whether the glass rear-view mirrors for motorcycles,
bicycles and automobiles are classifiable as parts under,
respectively, subheadings 8714.99.90, 8714.19.00, and 8708.99.50,
HTSUS. - 2 -
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 headings at issue are as follows:
7009 Glass mirrors, whether or not framed,
including rear-view mirrors
* * * * * * * * * * * * *
8708 Parts and accessories of the motor vehicles
of headings 8701 to 8705
* * * * * * * * * * * * *
8714 Parts and accessories of vehicles of headings
8711 to 8713
The FNIS in Chicago believes that the mirrors are
classifiable as parts under headings 8708 [automobiles] and 8714
[motorcycles, bicycles], HTSUS. The basis for his opinion is
that the mirrors are more than a mirror by virtue of the metal
mounting brackets; they have been converted into new articles
which are no longer mirrors covered by heading 7009, HTSUS.
The rear-view mirrors in question, except for the one
referred to as an "actuator sub-assembly," are composed of a
glass mirror in a chrome-covered metal base and a metal rod,
which attaches to the handle bar of a motorcycle or bicycle, and
to the side of an automobile. The "actuator sub-assembly" is
composed of a mirror that rests on a base and has a small motor
attached. The purpose of the motor is simply to move the mirror.
It is ancillary to the mirror.
The Harmonized Commodity Description and Coding System
Explanatory Note (EN) to heading 7009, HTSUS, pg. 933, states
that the heading includes rear-view mirrors for vehicles.
Subheading 7009.10.00, HTSUS, specifically provides for rear-
view mirrors for vehicles. Based on the information provided, it
is our opinion that the articles in question are rear-view
mirrors covered by this subheading.
HOLDING:
The rear-view mirrors are classifiable under subheading - 3 -
7009.10.00, HTSUS, which provides for "[g]lass mirrors, whether
or not framed, including rear-view mirrors . . . [r]ear-view
mirrors for vehicles.
Sincerely,
John Durant, Director