CLA-2 CO:R:C:M 955627 LTO
Mr. J.R. Douthit
Chrysler Corporation
100 Electronics Boulevard
P.O. Box 240001
Huntsville, Alabama 35824-6401
RE: Overhead Console for automobile; HQs 087550, 089891; NYs
873948, 889323; headings 8512, 8531, 8708, 9025, 9029, 9031;
GRI 3(c); Section XVII, note 2(f)(g)(h)
Dear Mr. Douthit:
This is in response to your letter of August 5, 1993, to
Customs in New York, requesting the classification of an overhead
console for an automobile under the Harmonized Tariff Schedule of
the United States (HTSUS). You have also submitted additional
information in a letter dated November 18, 1993. Your letters
and a sample have been referred to this office for a response.
Our file also includes a letter dated July 28, 1994, filed on
your behalf by Mr. Greg Jones of U.S. Foreign-Trade Zone No. 83,
operated by Huntsville Foreign-Trade Zone Corporation.
FACTS:
The article in question is an automobile overhead console.
It is described as a component of the C/Y Body Electronic
Information Center (EVIC). The EVIC System also includes an
Engine Node, Body Controller and a Lamp Outage Module. The
overhead console utilizes a vacuum florescent display for the
immediate presentation of warning messages. The overhead console
includes dual reading lights, which are operated by a pair of
switches, and a traveler information system, which is operated by
six push button switches. The traveler information system
displays compass and outside temperature readings, as well as,
the following information: trip odometer, average and
instantaneous fuel economy, distance to empty and elapsed trip
time.
ISSUE:
Whether the Overhead Console is classifiable under - 2 -
subheading 9029.10.80, HTSUS, which provides for revolution
counters, production counters, odometers, pedometers and the
like.
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 . . . ."
Heading 8708, HTSUS, provides for parts and accessories for
motor vehicles. However, note 2 to section XVII, HTSUS, states
that the expression "parts and accessories" does not apply to the
electrical machinery or equipment of chapter 85, or articles of
chapter 90 or 91, HTSUS. Thus, if the Overhead Console is an
article of chapter 85, 90 or 91, HTSUS, it cannot be classified
as a part or accessory under heading 8708, HTSUS.
You cite HQ 087550, dated February 28, 1992, for the
proposition that the Traveler should be classifiable, according
to GRI 1, under heading 9029, HTSUS, which provides for
odometers. However, HQ 087550 was revoked by HQ 089891, dated
September 15, 1993, and it is therefore not relevant to the case
at hand. Moreover, the Overhead Console, which consists of
several components that are prima facie classifiable under more
than one heading, cannot be classified, according to GRI 1, under
heading 9029, HTSUS, as it does not meet the terms of the
heading. It is therefore necessary to resort to GRI 3.
GRI 3(a) is inapplicable because "two or more headings each
refer to part only of the materials or substances contained in
[a] . . . composite good[]." Thus, "those headings are to be
regarded as equally specific," and it is necessary to resort to
GRI 3(b).
GRI 3(b) provides that "[w]hen . . . goods are, prima facie
classifiable under two or more headings, classification shall be
effected as follows:
Mixtures, composite goods consisting of different
materials or made up of different components, and
goods put up in sets for retail sale, which cannot
be classified by reference to 3(a), shall be
classified as if they consisted of the material or
component which gives them their essential
character, insofar as this criterion is applicable.
The Overhead Console consists of several components that are
prima facie classifiable under different headings. For example,
the trip odometer is prima facie classifiable under heading 9029, - 3 -
HTSUS. The average fuel economy, present fuel economy and
distance to empty components are prima facie classifiable under
heading 9031, HTSUS, which provides for measuring or checking
instruments, appliances and machines, not specified or included
elsewhere. The trip elapsed time component is prima facie
classifiable under heading 9106, HTSUS, which provides for time
of day recording apparatus and apparatus for measuring, recording
or otherwise indicating intervals of time. The outside
temperature display is prima facie classifiable under heading
9025, HTSUS, which provides for thermometers. The dual reading
lamps are prima facie classifiable under heading 8512, HTSUS,
which provides for electrical lighting equipment of a kind used
for motor vehicles. Finally, the Overhead Console's signaling
components are prima facie classifiable under heading 8531,
HTSUS, which provides for visual signaling apparatus.
It is our opinion that the Overhead Console is a composite
good with no essential character. Accordingly, it must be
classified according to GRI 3(c), which provides as follows:
When goods cannot be classified by reference to
3(a) or 3(b), they shall be classified under the
heading which occurs last in numerical order among
those which equally merit consideration.
Thus, the Overhead Console is classifiable under heading
9106, HTSUS, specifically under subheading 9106.90.95, HTSUS, the
provision which occurs last in numerical order.
Finally, it is necessary to comment on two earlier New York
rulings--NY 873948, dated May 14, 1992, and NY 889323, dated
August 31, 1993. In NY 873948, "instrument clusters" used in
motor cycles and automobiles were held to be classifiable,
according to GRI 3(c), under subheading 9029.20.40, HTSUS, which
provides for other speedometers and tachometers. The instrument
clusters included a speedometer/odometer (heading 9029),
tachometer (heading 9029), fuel gauge (heading 9026), temperature
gauge (heading 9025), oil pressure gauge (heading 9026) and
voltmeter (heading 9030), installed in a common housing. They
were found to be composite articles that could not be classified
by reference to GRI 3(a). Further, NY 873948 was based on a
determination that the "clusters" had no essential character thus
bringing GRI 3(c) into consideration. The provision which
occurred last among those which equally merited consideration in
this instance was subheading 9029.20.40, HTSUS, since it was
determined that the voltmeter did not merit equal consideration.
In NY 889323, a tachograph was held to be classifiable under
subheading 9029.20.40, HTSUS. The tachograph was a combination
tachometer, speedometer, odometer, clock and recorder. The
device provided a variety of information, including the vehicle's
speed, idling, distance traveled, PTO or engine brake activation - 4 -
and whether the vehicle's doors were open or closed. The ruling
did not specify the basis for the classification decision.
It is our opinion that while the correct classification was
reached in both cases (subheading 9029.20.40, HTSUS), the basis
for the classification was in error. In both cases, the
speedometer component of the composite articles provided those
articles with their essential character. Thus, the rulings
should have specified that classification under subheading
9029.20.40, HTSUS, was the result of GRI 3(b).
HOLDING:
The Overhead Console is classifiable under subheading
9106.90.95, HTSUS, which provides for other time of day recording
apparatus and apparatus for measuring, recording or otherwise
indicating intervals of time. The corresponding rate of duty for
articles of this subheading is 45 cents each plus 7 percent ad
valorem plus 2.5 cents/jewel.
Sincerely,
John Durant, Director
Commercial Rulings Division