CLA-2 CO:R:C:M 956209 RFA
District Director of Customs
9400 Viscount Boulevard
Suite 104
El Paso, TX 79925
RE: I/A 14/94; steel couplers and steel balls used for hitching
non-mechanically propelled trailers; other articles of iron
or steel; coupling device; trailer parts; motor vehicle
accessories; Additional U.S. Rule of Interpretation 1(c);
heading 7326; ENs 73.26, 87.08, 87.16; HQ 087704; NY 820876
Dear District Director:
The following is our decision regarding the request
submitted by a customs broker on behalf of the HammerBlow
Corporation for internal advice [I/A 14/94], concerning the
classification of steel couplers and steel balls under the
Harmonized Tariff Schedule of the United States (HTSUS).
FACTS:
The subject merchandise is steel couplers and steel balls
used for hitching non-mechanically propelled trailers to the rear
of motor vehicles. After the connection is completed, the motor
vehicle can tow the trailer. The couplers are made of drop
forged 1035 carbon steel and feature spring-loaded collars with
straight, round or V-type tongues. The importer states that when
used in the United States, the coupler is permanently attached to
the front of a non-powered trailer. The coupler is an integral
and constituent part of a trailer, without which the trailer
cannot perform its function.
The steel balls are turned from 1144 carbon steel bar. They
are specially designed and machined to assure proper fit for
smooth and safe operation. The importer states that when used in
the United States, the steel ball is permanently attached to the
rear of the body of a motor vehicle. After attachment, the steel
ball widens the range and uses of the motor vehicle by allowing
the motor vehicle to pull a non-powered trailer. It is the
importer's contention that the steel ball is an accessory to a
motor vehicle body.
The subheadings under consideration are as follows:
7326.90.90: Other articles of iron or steel: [o]ther:
[o]ther: [o]ther: [o]ther. . .
Goods classifiable under this provision have a general,
column one rate of duty of 5.7 percent ad valorem.
8708.29.50 Parts and accessories of the motor vehicles
of headings 8701 to 8705: [o]ther parts and
accessories of bodies (including cabs):
[o]ther: [o]ther. . . .
Goods classifiable under this provision have a general,
column one rate of duty of 3.1 percent ad valorem.
8716.90.50 Trailers and semi-trailers; other vehicles,
not mechanically propelled; and parts
thereof: [p]arts: [o]ther. . . .
Goods classifiable under this provision have a general,
column one rate of duty of 3.1 percent ad valorem.
ISSUE:
Whether the steel couplers are classifiable as parts of non-mechanically propelled trailers or as other articles of iron or
steel under the HTSUS?
Whether the steel balls are classifiable as accessories to
motor vehicles or as other articles of iron or steel under the
HTSUS?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification shall be
determined according to the terms of the headings and any
relative section or chapter notes.
According to the information provided, when used in the
United States, the coupler is permanently attached to the front
of a non-powered trailer. The steel coupler is an integral and
constituent part of a trailer, without which the trailer cannot
perform its function. The importer believes that the steel
coupler should be classified under heading 8716, HTSUS, which
provides for parts of trailers.
The Harmonized Commodity Description and Coding System
Explanatory Notes (EN) constitute the Customs Cooperation
Council's official interpretation of the HTSUS. While not
legally binding, the ENs provide a commentary on the scope of
each heading of the HTSUS and are generally indicative of the
proper interpretation of these headings. See T.D. 89-80, 54
Fed.Reg. 35127, 35128 (August 23, 1989). EN 87.16, page 1441,
states as follows:
This heading also includes parts of vehicles
mentioned above, provided the parts comply with both
the following conditions:
(i) [t]hey must be identifiable as being suitable for
use solely or principally with such vehicles; and
(ii) [t]hey must not be excluded by the provisions of
the Notes to Section XVII (see the corresponding
General Explanatory Note).
Parts of this heading include: . . .
(5) Coupling devices. . . .
The subject steel couplers are solely designed to be
permanently attached to the front of non-powered trailers.
Furthermore, the steel couplers are not excluded by the
provisions of the Notes to Section XVII, HTSUS. Because EN
87.16(5) lists coupling devices as an example for parts of non-powered trailers, we find that the subject steel couplers are
classifiable under subheading 8716.90.50, HTSUS.
According to the information provided, the steel balls are
permanently attached to the rear of the body of a motor vehicle.
After attachment, the steel ball widens the range and uses of the
motor vehicle by allowing the motor vehicle to pull a non-powered
trailer. The importer suggests that the steel balls are
"accessories" of motor vehicles and are classifiable under
heading 8708, HTSUS. In HQ 087704, dated September 27, 1990,
this office considered the classification of "accessories" under
the HTSUS, and stated as follows:
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
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).
See also HQ 955987 (June 30, 1994); HQ 954914 (November 23,
1993); HQ 950525 (February 7, 1992); HQ 088759 (June 18, 1991).
To be classified as an accessory under heading 8708, HTSUS,
it must meet the criteria described in EN 87.08, page 1432, which
follows:
This 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) [t]hey must be identifiable as being suitable for
use solely or principally with the above-mentioned
vehicles; and
(ii) [t]hey must not be excluded by the provisions of
the Notes to Section XVII (see the corresponding
General Explanatory Note).
Based upon available information, we find that the subject
steel balls are solely designed to be permanently attached to the
back of motor vehicles provided for under headings 8701 to 8705,
HTSUS. Furthermore, the steel balls are not excluded by the
provisions of the Notes to Section XVII, HTSUS. We find that the
steel balls meet the definition of "accessory", because the
addition of the steel ball widens the range of the use of a motor
vehicle enabling it to tow a non-powered trailer. Therefore, the
steel balls are classifiable under subheading 8708.29.50, HTSUS,
which provides for: "[p]arts and accessories of the motor
vehicles of headings 8701 to 8705: [o]ther parts and accessories
of bodies (including cabs): [o]ther: [o]ther. . . ."
Under the Tariff Schedules of the United States (TSUS), the
precursor to the HTSUS, Customs determined that trailer couplers
made of steel were classifiable under item 657.25, TSUS (the
precursor provision to subheading 7326.90.90, HTSUS), which
provided for articles of iron or steel. See NY 820876 (November
6, 1986). Congress has indicated that earlier rulings must not
be disregarded in applying the Harmonized Code. The conference
report to the Omnibus Trade Bill states that on a case by case
basis prior decisions should be considered instructive in
interpreting the HTSUS, particularly where the nomenclature
previously interpreted in those decisions remains unchanged and
no dissimilar interpretation is required by the text of the
HTSUS. H.Rep No. 100-576, 100th Cong., 2d Sess. 548 (1988) at
550.
Additional U.S. Rule of Interpretation 1(c) states as
follows: "[i]n the absence of special language or context which
otherwise requires-- . . . a provision for parts of an article
covers products solely or principally used as a part of such
articles but a provision for "parts" or "parts and accessories"
shall not prevail over a specific provision for such part or
accessory".
The steel couplers and the steel balls are products which
are solely or principally used as parts for non-powered trailers,
and accessories for motor vehicles of headings 8701 through 8705,
HTSUS, respectively. Based upon Additional U.S. Rule of
Interpretation 1(c), we find that NY 820867 is not instructive
because heading 7326, HTSUS, which provides for other articles of
iron or steel, is not a specific provision.
HOLDING:
The steel couplers are classifiable under subheading
8716.90.50, HTSUS, which provides for: "[t]railers and semi-trailers; other vehicles, not mechanically propelled; and parts
thereof: [p]arts: [o]ther. . . ."
The steel balls are classifiable under subheading
8708.29.50, HTSUS, which provides for: "[p]arts and accessories
of the motor vehicles of headings 8701 to 8705: [o]ther parts and
accessories of bodies (including cabs): [o]ther: [o]ther. . . ."
Please advise the internal advice applicant of this
decision. Sixty days from the date of the decision the Office of
Regulations and Rulings will take steps to make the decision
available to Customs personnel via the Customs Rulings Module in
ACS and the public via the Diskette Subscription Service, Lexis,
Freedom of Information Act and other public access channels.
Sincerely,
John Durant, Director
Commercial Rulings Division