CLA-2 CO:R:C:G 087704 NLP

Mr. John Scura
J.T. Scura Inc.,
700 Rockaway Turnpike
Lawrence, N.Y. 11559

RE: Automobile reflectors

Dear Mr. Scura:

This letter is in response to your inquiry, dated July 20, 1990, on behalf of S.V.T.C., Inc., requesting the tariff classification of an automobile reflector under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). We have received a sample of the merchandise along with your request for a ruling.

FACTS:

The reflector is made primarily of plastic except for two metal rivets used to secure the reflective plastic material to the plastic housing. The reflector is in the shape of a triangle with the housing measuring approximately 9 inches on each side, and the reflective material measuring approximately 6 inches on each side. On one side of the reflector is a plastic bar that is used to secure the reflector to the top of a motor vehicle window. The reflector is attached to the vehicle by means of an integral pressure grip located at the end of the plastic bar. The reflector, imported from Brazil, is designed for use with automobiles and light weight trucks to warn on-coming traffic of a stopped or disabled vehicle.

ISSUE:

Whether the sample automobile reflector is classifiable as other articles of plastic in Heading 3926, HTSUSA, or as other motor vehicle accessories in Heading 8708, HTSUSA.

LAW AND ANALYSIS:

The General Rules of Interpretation (GRI's) set forth the manner in which merchandise is to be classified under the HTSUSA. GRI requires that classification be determined first according to the terms of the headings of the tariff and any relative section or chapter notes and, unless otherwise required, according to the remaining GRI's, taken in order. With regard to the subject merchandise the relevant headings at issue are the following:

3926, Other articles of plastics;

8512, Electrical lighting or signaling equipment of a kind used for cycles or motor vehicles;

8708, Other parts and accessories of motor vehicles.

Among the relevant headings, it is clear that Heading 8512, HTSUSA, is not applicable. The Explanatory Notes to Heading 8512, HTSUSA, state that this heading covers electrical apparatus and appliances specialized for use on cycles or motor vehicles for lighting or signaling purposes. Though the instant reflector is used to signal on-coming vehicles of a stopped vehicle, it is not an electrical apparatus and is not classifiable in Heading 8512, HTSUSA. Thus, the issue that we are asked to address is whether the merchandise is classifiable as other articles of plastic in Heading 3926, HTSUSA, or as an accessory of a motor vehicle in Heading 8708, HTSUSA.

The term "accessory" is not defined in either the tariff schedule or the Explanatory Notes. An accessory is generally an article which is not necessary to enable the goods with which it is used to fulfill their intended function. An accessory must be identifiable as being intended solely or principally for use with a specific article. Accessories are of secondary or subordinate importance, not essential in and of themselves. They must, however, somehow contribute to the effectiveness of the principal article (e.g., facilitate the use or handling of the principal article, widen the range of its uses, or improve its operation.)

Heading 8708, HTSUSA, provides for parts and accessories of the motor vehicles included in Headings 8701 to 8705, HTSUSA. To qualify for classification within this heading, an article must meet certain criteria described in the General Explanatory Notes to Chapter 87 and the Explanatory Notes to Heading 8708, HTSUSA. The General Explanatory Notes to Chapter 87 provide the following regarding parts and accessories:

This Chapter [87] also covers parts and accessories which are identifiable as being suitable for use solely or principally with the vehicles included thereon, subject to the provisions of the Notes to Section XVII.

Furthermore, the Explanatory Notes to Heading 8708, HTSUSA, provide that his heading covers parts and accessories of the motor vehicles of headings 8701 to 8705 provided the parts and accessories fulfill both 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

Note 2 to Section XVII, HTSUSA, sets forth a list of articles which are precluded from classification as accessories for the purposes of that Section. None of the enumerated articles in Note 2 are similar in any way to the instant merchandise. Therefore, the automobile reflector is not specifically excluded by the provisions of the Notes to Section XVII, HTSUSA.

Furthermore, the automobile reflector is designed to be used principally with those vehicles enumerated in Headings 8701 to 8705, HTSUSA. The automobile reflector is specially designed to be affixed onto the driver or passenger window of a motor vehicle to warn on-coming traffic of a stopped or disabled motor vehicle. The reflector is not designed, manufactured, or intended to be used for any other purpose. Moreover, this type of reflector is not more specifically provided for elsewhere in the tariff schedule. Therefore, the automobile reflector is properly classifiable, pursuant to GRI 1, in Heading 8708, HTSUSA.

HOLDING:

The reflector is classifiable in subheading 8708.99.5090, HTSUSA, which provides for parts and accessories of the motor vehicles of headings 8701 to 8705. The rate of duty is 3.1 percent ad valorem for articles classified under this subheading.


Sincerely,


John Durant, Director
Commercial Rulings Division