CLA-2-87:RR:NC:MM:101 D81206
Mr. Bennett Johnson
Nissin Customs Service, Inc.
1580 West Carson St.,
Long Beach, CA 90810
RE: The tariff classification of meter hood, case and cover from
Japan.
Dear Mr. Johnson:
In your letter dated August 6, 1998 you requested a tariff
classification ruling.
The items you request ruling are item number 3) meter hood,
7) case, and 10) cover as indicated on the drawings you attached
to your request. They are parts of instrument clusters used in
motor cycles and automobiles.
Regarding your claim of classification in 9029.90.80, the
parts provision within the heading which applies to complete
panels which contain instruments including a speedometer, you
mistakenly assume that all elements of a composite good,
including those classified under the heading of the element which
is the last to appear in the HTS among those which equally merit
consideration as providing the whole with its "essential
character" are parts of that composite good when imported
separately. This is often not the case. For example, the glass
spice jars and the wooden rack, cited as a composite good to be
classified under one classification in Explanatory Note (EN) IX
to General Rule of Interpretation 3-b, would be classified in
different headings if imported in separate shipments.
Here, the case and the front and back covers will be
permanently affixed to the vehicle. In fact, we assume that the
case will remain affixed to the vehicle even if instruments are
removed for either upgrade or repair. It is true that the
instruments, in turn, will be secured to the openings in the case
and that the instruments need to be attached to a fixed object in
the vehicle so that their displays will remain at a convenient
angle to the operator.
Although the ENs to 9029 do not address a similar issue, the
ENs to 9005, another heading covered by Note 2-b to Chapter 90,
distinguishes between telescope tubes and housings, which are
parts or accessories, and superstructures, such as platforms,
used for installing the instruments, which are not. Analogously,
we believe your imports are not parts or accessories of the
instruments that are inserted in them, but of the vehicles to
which they will be permanently attached.
The applicable subheading for the meter hood, case, and
cover will be 8708.29.5060, Harmonized Tariff Schedule of the
United States (HTS), which provides for Parts and accessories of
the motor vehicles of headings 8701 to 8705: Other parts and
accessories of bodies (including cabs): Other: other...other.
The rate of duty will be 2.6% ad valorem.
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 ruling, contact National Import Specialist Robert
DeSoucy at 212-466-5667.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division