CLA-2-87:OT:RR:E:NC:N1:101
Betty Gordon, Customs Administrator
Hyundai Motor America
10550 Talbert Ave
Fountain Valley, CA 92728-6031
RE: The tariff classification of automotive parts from South Korea
Dear Ms. Gordon,
In your letter dated August 14, 2008, you requested a tariff classification ruling.
The items concerned are four (4) parts used in the construction of the 2009 Genesis motor vehicle.
The first item is the Trim Assy-Package Tray without HMS (High-Mounted Stop Lamp), Part Number 85610-3M500-BR. This item is a rectangular tray with mounting brackets that has three (3) rectangular grilles covering three (3) cut-outs in the body of the Tray; the cut-outs are for two (2) speakers and one (1) woofer. The Tray is mounted between the rear seat of the motor vehicle and the rear windshield. You state in your Ruling Request that it is constructed of metal and molded plastic covered in a layer of foam and topped with color coded fabric.
The applicable classification subheading for the Trim Assy-Package Tray without HMS (Part No. 85610-3M500-BR) will be 8708.29.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts … of … motor vehicles … : Other parts … of bodies … : Other: Other: Other”. The rate of duty will be 2.5%.
The second item is the Trim Assy-Package Tray with HMS, Part Number 85620-3M600-BR. It is identical, in both composition and function, to the Trim Assy-Package Tray without HMS (High-Mounted Stop Lamp), Part Number 85610-3M500-BR, described previously in this Ruling except that it includes the High-Mounted Stop Lamp Assembly (Part No. 92750A) and has an extended, horizontal lip at its rear. The HMS is a rectangular lamp with an attached insulated wire that has an electrical connector on its end; it is located on the extended, rear lip of the Trim Assy-Package Tray with HMS, Part Number 85620-3M600-BR and its function is to illuminate when a vehicle’s brakes are engaged.
In your Request, you propose classification of the Trim Assy-Package Tray with HMS, Part Number 85620-3M600-BR, in subheading 8512.20.4040 of the Harmonized Tariff Schedule of the United States (HTSUS) which provides for “Electrical … signaling equipment … of a kind used for … motor vehicles … : Other … visual signaling equipment: Visual signaling equipment: For [motor vehicles principally designed for the transport of persons]”.
Classification of goods in the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs). GRI 1. states “ ... classification shall be determined according to the terms of the headings and any relative section ... notes …”.
General Note 3. (h) (vi) to the HTSUS states, “ ... a reference to “headings” encompasses subheadings indented thereunder.”.
Subheading 8512.20.4040 of the HTSUS provides for “Electrical … signaling equipment … of a kind used for … motor vehicles … : Other … visual signaling equipment: Visual signaling equipment: For [motor vehicles principally designed for the transport of persons]” . This subheading is the appropriate classification number for the HMS (High-Mounted Stop Lamp) if imported separately. Subheading 8708.29.5060 of the HTSUS provides for “Parts…of…motor vehicles…: Other parts…of bodies…: Other: Other: Other”. This subheading is the appropriate classification number for the Trim Assy-Package Tray excluding the HMS which serves to house two (2) speakers and one (1) woofer.
Note 1.(l) to Section XVI ( … ELECTRICAL EQUIPMENT …) states “This section does not cover: Articles of [classifiable in] section XVII (VEHICLES … ).”.
The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and the GRIs.
EN Section XVII (III) (B) (1) [PARTS AND ACCESSORIES, Criterion of sole or principal use, Parts and accessories classifiable both in Section XVII and in another Section.] states “The effect of Note 3 (to Section XVII, HTSUS [VEHICLES … ]) is therefore that when a part or accessory can fall in one or more other Sections [of the HTS] as well as in Section XVII, its final classification is determined by its principal use.”.
You state in your Ruling Request that the Trim Assy-Package Tray with HMS, Part Number 85620-3M600-BR, will be used in a “2009 Genesis motor vehicle”, therefore its classification is determined to be in Section XVII (VEHICLES … ) and not in Section XVI ( … ELECTRICAL EQUIPMENT … ).
The applicable classification subheading for the Trim Assy-Package Tray with HMS (Part No. 85620-3M600-BR) will be 8708.29.5060, HTSUS, which provides for “Parts … of … motor vehicles … : Other parts … of bodies … : Other: Other: Other”. The rate of duty will be 2.5%.
The third item is identified as the “Trim Assy-Package Tray RR”, Part Number 85625-3M500-BR. This item is a hanger-shaped piece of molded plastic with brackets that, in its entirety, is color-coded to match the interior of the vehicle. The Tray serves as a “lip” that is attachable to the Trim Assy-Package Tray without HMS, Part No. 85610-3M500-BR, and has an indentation in its center for placement of the HMS, which is included.
The applicable classification subheading for the Trim Assy-Package Tray RR will be 8512.20.4040, HTSUS, which provides for “Electrical … signaling equipment … of a kind used for … motor vehicles … : Other … visual signaling equipment: Visual signaling equipment: For … [motor vehicles principally designed for the transport of persons]”. The rate of duty will be 2.5%.
The final item is identified as the Sunshade Assy-RR, Part Number 85690-3M000. This item is a cloth screen inside a frame, which contains an electric, DC motor of approximately 48 watts, that can be raised or lowered using a switch. It mounts adjacent to the rear windshield and is used to protect a vehicle’s interior and occupants from the sunlight, while still allowing the driver of the vehicle to see through the rear windshield.
In your Request, you propose classification of the Sunshade Assy-RR in subheading 8708.29.5060 of the HTSUS which provides for “Parts … of … motor vehicles … : Other parts … of bodies … : Other: Other: Other”.
Classification of goods in the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs). GRI 1. states “ ... classification shall be determined according to the terms of the headings and any relative section … notes … ”.
Note 2.(e) to Section XVII (Vehicles) states “The expressions “parts” and “parts and accessories” do not apply to the following articles, whether or not they are identifiable with goods of this section: … Machines or apparatus of headings 8401 to 8479, or parts thereof … ”.
The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and the GRIs.
EN Section XVII (III) (C) [PARTS AND ACCESSORIES, Parts and accessories covered more specifically elsewhere in the Nomenclature (HTS)] states “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 … ”.
General Note 3. (h) (vi) to the HTSUS states “ ... a reference to “headings” encompasses subheadings indented thereunder.”.
The applicable classification subheading for the Sunshade Assy-RR (Part Number 85690-3M000) will be 8479.89.6500, HTSUS, which provides for “ … mechanical appliances having individual functions … : Other … mechanical appliances: Other: Electromechanical appliances with self-contained electric motor: Other”. The rate of duty will be 2.8%.
Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://ww.usitc.gov /tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the Trim Assy-Package Tray without HMS, the Trim Assy-Package Tray with HMS or the Trim Assy-Package Tray RR, contact National Import Specialist Richard Laman at 646-733-3017. If you have any questions regarding the Sunshade Assy-RR, contact National Import Specialist Patricia O’Donnell at 646-733-3011.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division