CLA-2 CO:R:C:M 088775 JMH
Mr. Robert Barger
R.R. 2, Box 81
Elizabethtown, IL 62931
RE: Modification of Headquarters Ruling 082080, dated October
17, 1988; heated ice scraper for automobile windshields;
parts and accessories of motor vehicles; electrical
machinery and apparatus; parts and accessories; Section
XVII, Note 2(f); Section XVI, Note 1(l)
Dear Sir:
This office has been asked to reexamine Headquarters Ruling
082080 ("HQ 082080"), dated October 17, 1988, due to a
discrepancy in the analysis. HQ 082080 involved certain heated
ice scrapers imported from Taiwan to be used on automobile
windshields.
FACTS:
The articles in question are heated ice scrapers for use
primarily on automobile windshields and windows. The ice
scrapers consist of a plastic hand grip which houses a scraper
and a plow blade, a tubular heating element, and a tension bar.
The article is designed to draw power from a 12 volt car battery
through a 14 foot electrical cord and an adapter that plugs into
the cigarette lighter socket of automobiles.
HQ 082080 classified the subject ice scrapers in subheading
8708.99.50, Harmonized Tariff Schedule of the United States
Annotated ("HTSUSA"), as "Parts and accessories of the motor
vehicles of headings 8701 to 8705...Other parts and
accessories...Other...Other..." This classification assesses a
duty rate of 3.1% ad valorem. A question has been raised
regarding whether the heated ice scrapers should be classified in
a provision for electrical articles.
ISSUE:
Whether heated ice scrapers are properly classified as
parts and accessories of motor vehicles in subheading
8708.99.50, HTSUSA, or as an electrical articles within
subheading 8543.90.80, HTSUSA.
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LAW AND ANALYSIS:
The classification of merchandise under the HTSUSA is
governed by the General Rules of Interpretation ("GRIs"). GRI 1,
HTSUSA, states in part that "for legal purposes, classification
shall be determined according to the terms of the headings and
any relative section or chapter notes..." The headings in
contention are headings 8543 and 8707, HTSUSA. These headings
describe:
8543 Electrical machines and apparatus, having
individual functions not specified or
included elsewhere in this chapter, parts
thereof...
* * *
8708 Parts and accessories of the motor vehicles
of headings 8701 to 8705...
Heading 8543 is within Section XVI and Chapter 85, HTSUSA.
Heading 8708 is within Section XVII and Chapter 87, HTSUSA.
Thus, the notes of Sections XVI and XVII and Chapter 85 and 87
must be examined. Section XVI, Note 1(l), HTSUSA, and Section
XVII, Note 2(f), HTSUSA are the only applicable notes. Section
XVI, Note 1(l) states that articles of Section XVII are excluded
from classification within Section XVI. Section XVII, Note 2(f)
states the following:
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:
(f) Electrical machinery or equipment (chapter 85)...
Thus, electrical machinery or equipment is not included in
Section XVII, regardless of whether it is used as part or
accessory of articles classified in Section XVII. The ice
scrapers are electrical equipment, and therefore, are not "parts"
or "parts and accessories" within Section XVII. Since the ice
scrapers are not articles of Section XVII, they are not excluded
from classification within Section XVI, by Section XVI, Note
1(l).
The ice scrapers are electrical apparatus. Electrical
apparatus are classified in Chapter 85. There is no provision
within Chapter 85 that specifically describes the ice scrapers.
Therefore, the ice scrapers must be classified under heading
8543. The appropriate classification for the ice scrapers is
subheading 8543.90.80, as "Electrical machines and apparatus, not
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having individual functions specified or included elsewhere in
this chapter, parts thereof...Other...Other..." with duty at the
rate of 3.9% ad valorem.
HOLDING:
The ice scrapers in question are electrical apparatus.
Electrical apparatus are excluded from classification as "parts
and accessories" of articles classified within Section XVII.
Electrical apparatus are classified in Chapter 85. There is no
provision within Chapter 85 that specifically describes the ice
scrapers. Therefore, in accordance with GRI 1, the ice scrapers
must be classified under heading 8543. The appropriate
classification for the ice scrapers is subheading 8543.90.80, as
"Electrical machines and apparatus, not having individual
functions specified or included elsewhere in this chapter, parts
thereof...Other...Other..."
In order to insure uniformity in Customs classification of
merchandise of this type and to eliminate uncertainly, we are
modifying HQ 082080 to reflect the above classification effective
with the date of this letter. However, if after your review you
disagree with the legal basis of this decision, we invite you to
submit any arguments you might have with respect to this matter
for our review. Any submission you wish to make should be
received within 30 days of the date of this letter.
This letter is notice to you of the modification of HQ
082080 under Customs Regulation 177.9(d)(1), 19 C.F.R.
177.9(d)(1). This notice is not be applied retroactively to HQ
082080 and will not affect past transactions for the importation
of our merchandise under that ruling. Customs Regulation
177.9(d)(2), 19 C.F.R. 177.9(d)(2). However, for the purposes of
future transactions in merchandise of this type HQ 082080 will
not be valid precedent. We recognize that pending transactions
may be adversely affected by this modification, in that current
contracts for importations arriving at a port subsequent to this
decision will be classified pursuant to it. If such a situation
arises, you may at your discretion notify this office and apply
for relief from the binding effects of this decision as may be
warranted by the circumstances. Please be advised that in some
instances involving import restraints such relief may require
separate approvals from other government agencies.
Sincerely,
John Durant, Director
Commercial Rulings Division