CLA-2 RR:CR:GC 964461 GOB
Port Director
U.S. Customs Service
200 St. Paul Place
Baltimore, MD 21202
RE: Protest 1303-00-100134; Caliper spring clips
Dear Port Director:
This is our decision regarding Protest 1303-00-100134, filed on behalf of Continental-Teves, Inc. (“protestant”) concerning the classification, under the Harmonized Tariff Schedule of the United States (“HTSUS”), of certain caliper spring clips.
FACTS:
The file reflects the following. The entry at issue was filed on March 19, 2000, and was liquidated on March 30, 2000. The subject protest was filed on June 12, 2000.
The caliper spring clips were entered under subheading 8302.30.30, HTSUS, as other mountings, fittings, and similar articles of base metal suitable for motor vehicles, and parts thereof. The entry was liquidated under subheading 8708.39.50, HTSUS, as parts and accessories of the motor vehicles of headings 8701 to 8705.
The caliper spring clips are described by the protestant as a simple fastening device composed of base metal, used to fasten the anchor part of the brake in a standard automotive brake system to the caliper assembly. The anchor helps position the caliper on the rotor and also holds the outside brake pad in line. The protestant states that only part no. 11.8116.0143.1 is included in the subject entry. The clip is composed of a single piece of base metal wire specially bent at both ends.
ISSUE:
What is the tariff classification of the caliper spring clips?
LAW AND ANALYSIS:
We note initially that the protest was timely filed under the statutory and regulatory provisions for protests, 19 U.S.C. 1514(c)(3)(A) and 19 CFR 174.12(e)(1).
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (“GRI’s”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI’s may then be applied.
The Harmonized Commodity Description and Coding System Explanatory Notes (“EN’s”) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the EN’s 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.
The HTSUS provisions under consideration are as follows:
8302 Base metal mountings, fittings, and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork ... or the like ...:
8302.30 Other mountings, fittings and similar articles suitable for motor vehicles; and parts thereof:
8302.30.30 Of iron or steel, of aluminum or of zinc
* * * * * *
8708 Parts and accessories of the motor vehicles of headings 8701 to 8705:
Brakes and servo-brakes and parts thereof:
8708.39 Other:
8708.39.50 For other vehicles.
Note 2(b) to Section XVII, HTSUS, provides: “The expressions “parts” and “parts and accessories” do not apply to the following articles, whether or not they are identifiable as for the goods of this section: ... (b) Parts of general use, as defined in note 2 to section XV, of base metal (section XV) or similar goods of plastics (chapter 39)[.]” [Emphasis in original.]
Note 2 to Section XV, HTSUS, provides in pertinent part as follows: “Throughout the tariff schedule, the expression “parts of general use” means: ... (c) Articles of heading ... 8302 ....” [Emphasis in original.]
The General EN to Chapter XV, HTSUS, provides in pertinent part as follows:
... parts of general use (as defined in Note 2 to this Section) presented separately are not considered as parts of articles, but are classified in the headings of this Section appropriate to them. This would apply, for example, in the case of ... springs specialised for motor cars ... The springs would be classified in heading 73.20 (as springs) and not in heading 87.08 (as parts of motor vehicles). [Emphasis in original.]
EN 83.02 provides in pertinent part as follows:
This heading covers general purpose classes of base metal accessory fittings and mountings, such as are used largely on furniture, doors, windows, coachwork, etc. Goods within such general classes remain in this heading even if they are designed for particular uses (e.g., door handles or hinges for automobiles) ...
The heading covers:
...
(C) Mountings, fittings and similar articles suitable for motor vehicles (e.g., motor cars, lorries or motor coaches), not being parts or accessories of Section XVII ...
[Emphasis in original.]
EN 87.08 provides in pertinent part as follows:
This heading covers parts and accessories of the motor vehicles of headings 87.01 to 87.05 provided the parts and accessories fulfill both [of] the following conditions:
(i) They must be identifiable as being suitable for use solely or principally with the above-mentioned vehicles;
and (ii) They must not be excluded by the provisions of the Notes to Section XVII (see the corresponding General Explanatory Note).
[Emphasis in original.]
In HQ 958784 dated May 17, 1996, Customs held certain motor vehicle mounting brackets (i.e., hose assembly bracket, bracket assembly for transmission, etc.) to be classified in subheading 8302.30.30, HTSUS. In that ruling, we stated in pertinent part as follows:
The term “mounting” is not defined in the HTSUS or the ENs. When terms are not so defined, tariff terms are construed in accordance with their common and commercial meaning ...
The term “mounting” (“mount”) is broadly defined as a frame or support, such as, “an undercarriage or part on which a device (as a motor or an artillery piece) rests in service,” or “an attachment for an accessory.” Webster’s Ninth New Collegiate Dictionary, pg. 775-776 (1990). Thus, a mounting is generally a component that serves to join two other parts together.
In HQ 951097, dated April 17, 1992, we considered the classification of various mountings used to facilitate the attachment of cargo restraint assemblies to motor vehicles. These mountings were classified under subheading 8302.30.30, HTSUS ... Because the mountings were classified as “parts of general use,” they could not be classified as motor vehicle parts or accessories under heading 8708, HTSUS. See Section XV, note 2(c); Section XVII, note 2(b), HTSUS. For other rulings concerning the classification of brackets and fasteners for motor vehicles, see HQ 958724, dated March 21, 1996; HQ 957722, dated May 12, 1995; NY 812390, dated July 27, 1995; NY 812382, dated July 27, 1995; NY 809889, dated June 5, 1995.
The base metal mounting brackets under consideration serve to join (or hold) other components together (e.g., the bracket assembly for transmission is designed to hold the transmission in place). Thus, these brackets are covered by heading 8302, HTSUS, and cannot be classified as parts under heading 8708, HTSUS. Specifically, they are classifiable under subheading 8302.30.30, HTSUS.
We used similar language in HQ 959052 dated May 17, 1996, where we classified certain base metal motor vehicle brackets in subheading 8302.30.30, HTSUS.
One of the definitions for “mounting” in the Random House Unabridged Dictionary (2nd ed., 1993) is “something that serves as a mount, support, setting, or the like.” The same source provides the following as one of its definitions for “fitting”: “anything provided as equipment, parts, supply, etc.”
We note that the following goods have all been classified in subheading 8302.30.30, HTSUS: a steel clip to be placed on a clamped fitting in the wheel well of an automobile body frame (NY 809889); a steel clip used to hold plastic trim to an automobile bumper (NY 812382); and a steel bracket used to hold a bumper beam to an automobile (NY 812390). (Each of these rulings was cited in HQ 958784 and HQ 959052, described above.) These goods are similar in function or compellingly analogous to the spring clip here.
After a consideration of the classification at issue here, we find that the caliper spring clips are classified in subheading 8302.30.30, HTSUS, as: “Base metal mountings, fittings, and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork ... or the like ...: Other mountings, fittings and similar articles suitable for motor vehicles; and parts thereof: Of iron or steel, of aluminum or of zinc.” See Note 2(b) to Section XVII, Note 2 to Section XV, and the rulings described above.
HOLDING:
As detailed above, the caliper spring clips are classified in subheading 8302.30.30, HTSUS, as: “Base metal mountings, fittings, and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork ... or the like ...: Other mountings, fittings and similar articles suitable for motor vehicles; and parts thereof: Of iron or steel, of aluminum or of zinc.”
You are instructed to GRANT the protest.
In accordance with Section 3A(11)(b) of Customs Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, you are to mail this decision, together with the Customs Form 19, to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry in accordance with the decision must be accomplished prior to mailing of the decision. Sixty days from the date of the decision the Office of Regulations
and Rulings will make the decision available to Customs personnel, and to the public on the Customs Home Page on the World Wide Web at www.customs.treas.gov, by means of the Freedom of Information Act, and other methods of public distribution.
Sincerely,
John Durant, Director
Commercial Rulings Division