CLA-2 CO:R:C:M 956382 MMC
Mr. David Eisen
Siegel, Mandell & Davidson, P.C.
One Astor Plaza
1515 Broadway
New York, New York 10036-8901
RE: Multi-function ice scraper; Combination ice scraper, tire
tread gauge, tire pressure gauge and an illuminating plastic
magnifying lens; EN GRI 3(b); HRLs 081825, 952654; NYRLs 860694,
896244, 852409, 852998
Dear Mr. Eisen:
This is in response to your letter of May 2, 1994, on behalf
of Avon Products, Inc., requesting a binding ruling concerning
the classification under the Harmonized Tariff Schedule of the
United States (HTSUS), of a multi-function ice scraper.
FACTS:
The subject article is described as multi-function device
incorporating an ice scraper, tire tread gauge, tire pressure
gauge and an illuminating plastic magnifying lens. It has a
rigid plastic body approximately 9" long. A plow blade
approximately 4" wide and various raised edges comprise the top
edge of the device. The tip of the tread gauge is incorporated
in the center of the top edge. The rest of the tread gauge, with
marked measurements in millimeters, is visible on the upper
portion of the ice scraper's body. A plastic magnifying glass is
molded into the center of the ice scraper body. The ice scraper
handle is covered by a rubber casing for gripping purposes. The
tire air intake portion of the air pressure gauge is incorporated
at the bottom of the ice scraper handle. The other portion,
marked with pounds of air pressure measurements, is located at
the top part of the back portion of the ice scraper handle.
The ice scraper portion is used by holding the handle and
pushing the plow blade and raised edges across a car windshield
or window to remove ice or snow. The tread gauge is used by
pulling the tip of the gauge's blade out of the ice scraper body
enough so that it can be placed into the tread of a tire. Once
in the tire tread, the depth is determined by looking at the top
of the ice scraper body where the measurements are marked. The
illuminated magnifying lens operates by turning a switch in the
ice scraper's handle, which illuminates the outside edge and base
of the magnifying glass. The air pressure gauge operates by
placing the handle portion on a tire's air intake valve. The
pressure created causes the marked portion of the gauge to jut
out of the upper part of the handle. By jutting out, it displays
the measurement of air pressure.
ISSUE:
What is the proper classification of a combination ice
scraper, tire tread gauge, tire pressure gauge and an
illuminating plastic magnifying lens?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is in
accordance with the General Rules of Interpretation (GRI's). GRI
1, HTSUS, 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. The headings under
consideration are as follows:
8708 parts and accessories of the motor vehicles of headings
8701 to 8705: other parts and accessories
9013 liquid crystal devices not constituting articles
provided for more specifically in other headings;
lasers, other than laser diodes; other optical
appliances and instruments, not specified or included
elsewhere in this chapter; parts and accessories
thereof
9026 instruments and apparatus for measuring or checking the
flow, level, pressure or other variables of liquids or
gases (for example, flow meters, level gauges,
manometers, heat meters), excluding instruments and
apparatus of heading 9014, 9015, 9028 or 9032; parts
and accessories thereof
9032 measuring or checking instruments, appliances and
machines, not specified or included elsewhere in this
chapter; profile projectors; parts and accessories
thereof
Inasmuch as the multi-function ice scraper is a composite
good described by all of these headings, it cannot be classified
according to GRI 1. When goods cannot be classified by applying
GRI 1, and if the headings and legal notes do not otherwise
require, the remaining GRI's are applied.
GRI 2(a) is inapplicable because it applies to incomplete or
unfinished articles, and the subject article is imported in a
finished complete condition. GRI 2(b) states, in pertinent part,
that any reference in a heading to a material or substance shall
be taken to include a reference to mixtures or combinations of
that material or substance with other materials or substances.
The classification of goods consisting of more than one material
or substance shall be according to the principles of GRI 3.
The multi-function ice scraper is a mixture or combination
of materials or substances with other materials or substances.
Four different devices are combined in one article. Therefore,
the subject article meets the GRI 2(b) definition and requires
the application of GRI 3.
The ice scraper portion is described by heading 8708, HTSUS,
(see: HRL 081825 dated June 22, 1988, and NYRLs 860694 dated
March 8, 1991, 896244 dated April 6, 1994, 852409 dated May 22,
1990, and 852998 dated June 19, 1990) classifying ice scrapers as
accessories to motor vehicles). The tread gauge is described by
heading 9031, HTSUS. The air pressure gauge is described by
heading 9026, HTSUS. The illuminated magnifying lens is
described by heading 9013, HTSUS. GRI 3 states that when, by
application of rule 2(b) or for any other reason, goods are,
prima facie, classifiable under two or more headings,
classification shall be affected as follows:
(a) The heading which provides the most specific
description 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 mixed or composite goods or to part only of the
items in a set put up for retail sale, those headings are to
be regarded as equally specific in relation to those goods,
even if one of them gives a more complete or precise
description of the goods.
The four headings under consideration refer to only a part
of the composite article. Therefore, the headings are considered
equally specific and GRI 3(b) must be examined. GRI 3(b) states:
(b) Mixtures, composite goods consisting of different
materials or made up of different components, and goods put
up 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.
In understanding the language of the HTSUS, the Harmonized
Commodity Description and Coding System Explanatory Notes may be
consulted. The Explanatory Notes (EN), although not dispositive,
are to be used to determine the proper interpretation of the
HTSUS. 54 Fed. Reg. 35127, 35128, (August 23, 1989). According
to EN GRI 3, pg.4, the factor which determines essential
character will vary as between different kinds of goods. It may
for example, be determined by the nature of the material or
component, its bulk, quantity, weight or value, or by the role of
a constituent material in relation to the use of the goods.
You suggest that the ice scraper imparts the article's
essential character. We agree. The article is distinctly shaped
as an automobile ice scraper and is clearly designed to be
principally used as such. Additionally, the article will
primarily be used for the removal of snow and ice from a
windshield or car window. Each of the additional features are
ancillary to the primary use of the article and merely function
to enhance the marketability and consumer appeal of the ice
scraper component. Only the scraper portion is clearly
indispensable to the structure or condition of the article. Only
the scraper portion distinguishes the identity of the article.
We recognize that HRL 952654 dated January 27, 1993,
excluded a 3-in-1 car cleaner from classification under heading
8708, HTSUS, because Note 2(l) to Section XVII excluded brushes
from classification under that heading. Additionally, we are
aware that Section XVII Note 2(g) excludes articles of chapter 90
from classification under heading 8708, HTSUS. However, unlike
HRL 952654, where the article as a whole could be identified as a
brush, the present article as a whole is not identifiable as a
Chapter 90 article. The subject article merely contains
components described by headings of Chapter 90. Therefore, Note
2(g) does not apply.
Because the ice scraper imparts the article's essential
character, the multi-function ice scraper is classifiable under
heading 8708, HTSUS, specifically, subheading 8708.99.80, HTSUS,
which provides for parts and accessories of the motor vehicles of
headings 8701 to 8705: other parts and accessories: other: other:
other.
HOLDING:
The multi-function ice scraper is classifiable under
subheading 8708.99.80, HTSUS, with a column one duty rate of 3.1%
ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division