CLA-2 RR:CTF:TCM H249319 CKG
TARIFF NO: 8708.99.81
Sandra Tovar
CST, Inc. 500 Lanier Ave. W, Suite 901
Fayetteville, GA 30214
RE: Revocation of New York Ruling Letters (NY) 815572, NY 816444, NY 817886, NY A88713, NY C85587, NY D87669, NY E83615, NY I88761, NY K80213, and NY N015530; classification of automobile seat covers
Dear Ms. Tovar:
This is in reference to New York Ruling Letters (NY) 815572, dated October 13, 1995; (NY) 816444, dated November 14, 1995; NY 817886, dated January 25, 1996; NY A88713, dated October 30, 1996; NY C85587, dated April 2, 1998; NY D87669, dated February 19, 1999; NY E83615, dated July 20, 1999; NY I88761, dated December 10, 2002; NY K80213, dated November 12, 2003; and NY N015530, dated August 28, 2007. In NY 815572, NY 816444, and NY 817886, NY A88713, NY C85587, NY D87669, NY E83615, NY I88761, and NY K80213, CBP classified various automobile seat covers in heading 6304, HTSUS, as other furnishing articles. In NY N015530, CBP classified an automobile seat cover in heading 6307, HTSUS, as an “other” made up article of textile. For the reasons set forth below, we have determined that the classification of these seat covers in headings 6304 and 6307, HTSUS, was incorrect.
Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. §1625(c)(1)),
as amended by section 623 of Title VI, notice proposing to revoke 815572, NY 816444, NY 817886, NY A88713, NY C85587, NY D87669, NY E83615, NY I88761, NY K80213, and NY N015530 was published on May 20, 2015, in Volume 49, Number 20, of the Customs Bulletin. No comments were received in response to this Notice.
FACTS:
The subject merchandise consists of various universal fit, after-market
automotive seat covers, designed to fit over most bucket seats and bench seats of automotives, trucks, sport utility vehicles and vans. The seat covers are knit or woven and made from synthetic or cotton fabric. The merchandise is marketed for fashion, fun, style, protection, upgrade and comfort.
ISSUE:
Whether the subject merchandise is classifiable as other furnishing articles under heading 6304, HTSUS, other made up textile articles under heading 6307, HTSUS, or as accessories of motor vehicles under heading 8708, HTSUS.
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (“GRIs”). GRI 1 provides that articles are to be classified by the terms of the headings and relative Section and Chapter Notes. For an article to be classified in a particular heading, the heading must describe the article, and not be excluded therefrom by any legal note. In the event that goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied. GRI 3 provides, in pertinent part, 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 effected as follows:
The heading which provides the most specific description shall be preferred to headings providing a more specific 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 HTSUS provisions under consideration are as follows:
6304: Other furnishing articles, excluding those of heading 9404:
Other:
6304.91.00: Knitted or crocheted…
* * *
6307: Other made up articles, including dress patterns:
6307.90: Other:
Other:
6307.90.98: Other. . .
* * *
8708: Parts and accessories of the motor vehicles of headings 8701 to 8705:
Other parts and accessories:
8708.99: Other:
8708.99.80: Other.
* * *
Note 2 to Section XVII provides as follows:
2. 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:
Joints, washers or the like of any material (classified according to their constituent material or in heading 8484) or other articles of vulcanized rubber other than hard rubber (heading 4016);
Parts of general use, as defined in note 2 to section XV, of base metal (section XV) or similar goods of plastics (chapter 39);
(c) Articles of chapter 82 (tools);
(d) Articles of heading 8306;
(e) Machines or apparatus of headings 8401 to 8479, or parts thereof; articles of heading 8481 or 8482 or, provided they constitute integral parts of engines or motors, articles of heading 8483;
(f) Electrical machinery or equipment (chapter 85);
(g) Articles of chapter 90;
(h) Articles of chapter 91;
(ij) Arms (chapter 93);
(k) Lamps or lighting fittings of heading 9405; or
(l) Brushes of a kind used as parts of vehicles (heading 9603).
Note 3 to Section XVII provides:
3. References in chapters 86 to 88 to "parts" or "accessories" do not apply to parts
or accessories which are not suitable for use solely or principally with the articles of those chapters. A part or accessory which answers to a description in two or more of the headings of those chapters is to be classified under that heading which corresponds to the principal use of that part or accessory.
* * *
The Harmonized Commodity Description and Coding System Explanatory
Notes (ENs), constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of the headings. It is CBP’s practice to follow, whenever possible, the terms of the ENs when interpreting the HTSUS. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
Part III of the General EN’s to Section XVII, HTSUS, provides, in pertinent part:
. . . these headings apply only to those parts or accessories which comply with all three of the following conditions:
They must not be excluded by the terms of Note 2 to this Section (see
paragraph (A) below).
and (b) They must be suitable for use solely or principally with the articles of
Chapters 86 to 88 (see paragraph (B) below).
and (c) They must not be more specifically included elsewhere in the
Nomenclature (see paragraph (C) below).
(C) Parts and accessories covered more specifically elsewhere in the
Nomenclature.
Parts and accessories, even if identifiable as for the articles of this Section, are excluded if they are covered more specifically by another heading elsewhere in the Nomenclature…
* * * * *
EN 87.08 provides:
This heading covers parts and accessories of the motor vehicles of headings 87.01 to 87.05, provided the parts and accessories fulfil both the following conditions :
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).
Parts and accessories of this heading include :
(B) Parts of bodies and associated accessories, for example, floor boards, sides, front or rear panels, luggage compartments, etc.; doors and parts thereof; bonnets (hoods); framed windows, windows equipped with heating resistors and electrical connectors, window frames; running boards; wings (fenders), mudguards; dashboards; radiator cowlings; number plate brackets; bumpers and over riders; steering column brackets; exterior luggage racks; visors; non electric heating and defrosting appliances which use the heat produced by the engine of the vehicle; safety seat belts designed to be permanently fixed into motor vehicles for the protection of persons; floor mats (other than of textile material or unhardened vulcanised rubber), etc. Assemblies (including unit construction chassis bodies) not yet having the character of incomplete bodies, e.g., not yet fitted with doors, wings (fenders), bonnets (hoods) and rear compartment covers, etc., are classified in this heading and not in heading 87.07.
* * * * *
Heading 6304, HTSUS, covers, in pertinent part, other furnishing articles. The ENs state that the heading includes “furnishing articles of textile materials … for use in the home, public buildings, theatres, churches, etc., and similar articles used in ships, railway carriages, aircraft, trailer caravans, motor cars, etc.” These seat covers are “ejusdem generis” or “of the same kind” of articles as the exemplars, such as cushion covers and loose covers for furniture, listed in the EN. However, heading 6304, HTSUS, is a general heading or basket provision, as evidenced by the word “other.” See The Item Company v U.S., 98 F. 3d 1294, 1296 (CAFC 1996). Classification of imported merchandise in a basket provision is only appropriate if there is no tariff category that covers the merchandise more specifically. See EM Industries v.U.S. , F. Supp. 1473, 1480 (1998) ("'Basket' or residual provisions of HTSUS headings . . . are intended as a broad catch-all to encompass the classification of articles for which there is no more specifically applicable subheading.").
Heading 6307, HTSUS, covering other made up textile articles, is a similar basket provision. The EN to heading 6307, HTSUS, notes that the heading covers made up articles of any textile material which are not included more specifically in other headings of Section XI or elsewhere in the Nomenclature. These include, inter alia, loose covers for motor cars and garment bags. As with heading 6304, HTSUS, classification in heading 6307, HTSUS, is precluded if the merchandise is covered more specifically in another tariff provision.
Heading 8708 provides for parts and accessories of motor vehicles of headings 8701 to 8705. “Accessory” is not defined in the HTSUS. This office has stated that the term "accessory" is generally understood to mean an article which is not necessary to enable the goods with which they are intended to function. They are of secondary importance, but must, however, contribute to the effectiveness of the principal article (e.g., facilitate the use or handling of the particular article, widen the range of its uses, or improve its operation). See Headquarters Ruling Letter (HQ) 958710, dated April 8, 1996; HQ 950166, dated November 8, 1991. We also employ the common and commercial meanings of the term "accessory", as the courts did in Rollerblade v. United States, wherein the Court of International Trade derived from various dictionaries that an accessory must relate directly to the thing accessorized. See Rollerblade, Inc. v. United States, 116 F.Supp. 2d 1247 (CIT 2000), aff’d, 282 F.3d 1349 (Fed. Cir. 2002) (holding that inline roller skating protective gear is not an accessory because the protective gear does not directly act on or contact the roller skates in any way) (referred to herein as Rollerblade); See also HQ 966216, dated May 27, 2003. The instant seat covers act directly on seats of motor vehicles and contribute to their effectiveness by adding to the style of the interior of the motor vehicle, protecting the seats from wear and tear, etc. They are identifiable for use solely or principally with the motor vehicles of headings 8701 to 8705, HTSUS, because they are designed and principally used to fit bucket seats and bench seats of motor vehicles. They are also sold in automotive departments and stores and marketed primarily as automotive accessories. See e.g., http://www.amazon.com/Seat-Covers-Accessories-Interior-Automotive/ b?ie=UTF8&node=15736751; http://www.walmart.com/browse/auto-tires/car-seat-covers/91083_ 1074769_1072095; http://www.amazon.com/FH-FB102112-Classic-Cloth-Covers-Black/ dp/B001W9OP86/ref=sr_1_8?ie=UTF8&qid=1433947624&sr=8-8&keywords=car+seat+cover; http://www.amazon.com/Prime-Design-15pc-Monogram-Covers/dp/B00Q3CMPM0/ref=sr_ 1_17?ie=UTF8&qid=1433947733&sr=8-17-spons&keywords=car+seat+cover. Thus, they are accessories to the motor vehicle.
EN 87.08 and the General ENs to Section XVII state that parts and accessories of the motor vehicles of headings 8701 to 8705 should be identifiable as being suitable for use solely or principally with motor vehicles, must not be more specifically included elsewhere in the Nomenclature, and must not be excluded by Note 2 to Section XVI. The instant seat covers satisfy the requirements of EN 87.08 and the General ENs to Section XVII. They are not excluded by Section XVII, Note 2. They are used solely or principally with the motor vehicles of headings 8701 to 8705, HTSUS.
However, as indicated above, the instant merchandise may also be described as
other furnishing articles of heading 6304, HTSUS, or as other made up textile articles of heading 6307, HTSUS. The instant goods are therefore prima facie classifiable under three different headings. GRI 3(a) provides that for goods which are prima facie classifiable under two or more headings, the heading which provides the most specific description shall be preferred to headings providing a more specific description.
Furthermore, Additional U.S. Rule of Interpretation 1(c), HTSUS, states that “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.” However, headings 6304, HTSUS, and 6307, HTSUS, are general headings, or basket provisions. Classification of imported merchandise in a basket provision is only appropriate if there is no tariff category that covers the merchandise more specifically. As such, headings 6304, HTSUS, and 6307, HTSUS do not constitute a specific provision for the purposes of Additional U.S. Rule of Interpretation 1(c). See HQ 960950, dated January 16, 1998 (“It is an accepted rule of classification that a basket provision is not specific for tariff purposes. Subheading 4205.00.80, HTSUS, is not a specific provision because it is a basket provision. For this reason, it does not prevail over subheading 8708.99.80, HTSUS.”). See also HQ 965401, dated April 22, 2002; HQ W968461, dated February 22, 2010; and HQ 957811, dated July 19, 1995. As we have established that automobile accessories fit directly on automobile seats and are principally used with motor vehicles, they are more narrowly defined as automobile accessories than as other furnishing articles or as other made up articles of heading 6307, HTSUS. Heading 8708, HTSUS, therefore prevails over headings 6304, HTSUS and 6307, HTSUS. The merchandise is accordingly classified in heading 8708, HTSUS.
This conclusion is consistent with prior CBP rulings classifying other after-market automotive seat covers and similar articles as accessories under heading 8708, HTSUS. See, e.g., HQ 965401, dated April 22, 2002; HQ 965189, dated April 22, 2002; NY E82884, dated June 10, 1999; NY F87411, dated June 2, 2000; NY G82562, dated October 12, 2000; NY G88267, dated March 19, 2001; NY L81220, dated December 15, 2004; NY L82024, dated January 8, 2005; and NY M84672, dated July 27, 2006. CBP has also classified automotive steering wheel covers under heading 8708, HTSUS. See, e.g., NY 807787, dated March 17, 1995, and NY 863737, dated May 30, 1991, as well as other items for use with motor vehicles, such as a trash container designed to be strapped to a car seat, in HQ 950525, dated February 7, 1992, and a contoured car cover in HQ 089423, dated September 24, 1991. The instant merchandise is accordingly classified in heading 8708, HTSUS.
HOLDING:
By application of GRIs 3(a) and 6, the instant universal fit after-market automotive seat covers are classified in subheading 8708.99.81, HTSUS, which provides for “Parts and accessories of the motor vehicles of 8701 to 8705: other parts and accessories: other: other: other: other: other.” The 2015 column one, general rate of duty is 2.5% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided online at http://www.usitc.gov/tata/hts/.
EFFECT ON OTHER RULINGS:
NY 815572, NY 816444, NY 817886, NY A88713, NY C85587, NY D87669, NY E83615, NY I88761, NY K80213, and NY N015530 are hereby revoked.
In accordance with 19 U.S.C. § 1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin.
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division