CLA-2 CO:R:C:M 950332 DWS

Mr. Michael O'Neill
O'Neill & Whitaker, Inc.
1809 Baltimore Ave.
Kansas City, MO 64108

RE: Auto Accessory Kits; GRI 3(b); EN 3(b)(X); EN 3(b)(IX); Revocation of HQ 081427; HQ 083828; HQ 082502

Dear Mr. O'Neill:

This is in response to your letters of August 5 and August 6, 1991, written to the Area Director of Customs in New York, on behalf of Western Auto Supply Company, concerning the classification of an "Automobile Visor Wallet", an "Auto Travel Accessory Kit", and a "Glovebox Travel Log Set" under the Harmonized Tariff Schedule of the United States (HTSUS). Your three letters were referred to this office for reply.

FACTS:

The "Automobile Visor Wallet" (stock #VW-003-31) is constructed of vinyl and conforms to the shape of an automobile windshield visor. The unit has two elastic bands sewn onto the backside of the visor wallet. These bands slip over the automobile windshield visor to permit the "Automobile Visor Wallet" to remain in place on the automobile visor. The unit has a sewn-in zipper compartment allowing for the placement of maps and other items, a sewn-on pocket used for placement of glasses or sunglasses, and a velcro strip with loops which contain at time of importation a ballpoint pen, a tire pressure gauge, and a small, plastic flashlight.

The "Auto Travel Accessory Kit" (stock #4TA-002-41) consists of a mirror which incorporates permanent elastic straps which are designed to fit over an automobile windshield visor, a compass, a small battery operated clock with tape on the back so that the clock may be affixed to the interior of the automobile, and a small, plastic flashlight for placement in the glove box of an automobile. These items are not packaged in any pouch or bag, but are separately presented in a styrofoam box.

The "Glovebox Travel Log Set" (stock #6TL-004-05) consists of a nylon zipper case which carries a memo pad, an electronic calculator, a tire pressure gauge, a ballpoint pen, and a plastic flashlight. The unit is specifically designed in size to be placed in the glovebox of an automobile.

ISSUE:

Are the three stock items "sets", classifiable as auto accessories under heading 8708, HTSUS, or are they to be classified individually under their respective headings?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification is determined according to the terms of the headings and any relative section or chapter notes.

GRI 3 must be considered in the classification of merchandise put up in sets for retail sale, as you claim the three kits are. GRI 3(b) states that:

[m]ixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.

In understanding the language of GRI 3(b) the Harmonized Commodity Description and Coding System Explanatory Notes may be utilized. The Explanatory Notes, although not dispositive, are to be used to determine the proper interpretation of the HTSUS. Explanatory Note 3(b)(X) (p. 4), HTSUS, provides that "[f]or the purpose of this Rule, the term 'goods put up in sets for retail sale' shall be taken to mean goods which:

(a) consist of at least two different articles which are, prima facie, classifiable in different headings . . .;

(b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and

(c) are put up in a manner suitable for sale directly to users without repacking (e.g., in boxes or cases or on boards)."

In HQ 081427, dated July 22, 1988, we issued an advisory opinion which classified an auto visor kit that had a zippered main section which was designed to hold maps. The rear of the kit had two elastic bands to facilitate attachment to the visors of the automobile. Several features adorned the front of the kit: (1) a flap and snap closure meant to hold eyeglasses; (2) a sheath containing one plastic comb; (3) a compartment holding a small mirror; (4) a slit holding a small memo pad; and (5) a loop holding a pencil. The ruling held that the kit was an accessory of a motor vehicle, in that "the Auto Visor Kit enhances the range of uses ordinarily encompassed by an automobile." The ruling does not contain any GRI 3 analysis. The determination was based solely on a GRI 1 analysis.

As noted, HQ 081427 was issued in 1988. The HTSUS was not enacted into law until January 1, 1989. That advisory opinion was based upon an understanding of the new tariff schedule at that time. Since enactment of the HTSUS, Customs has acquired greater familiarity with the General Rules of Interpretation and the Explanatory Notes. While HQ 081427 was issued before the HTSUS took effect, to avoid any further misunderstanding as to its applicability as precedent, it is being revoked by this ruling.

In HQ 083828, dated February 9, 1989, we ruled on the classification of a "Securi-Kit", which is a plastic- reinforced, zippered, vinyl bag with elastic straps containing a variety of tools, medical supplies, and other items for use in emergency situations. Printed on the outside of the bag is a picture of a truck, a car, and a motorcycle. It was ruled that the "kit" did "not meet the criteria for treatment as goods put up in a set for retail sale listed in Explanatory Note 3(b)(X), HTSUS. Specifically, the kit [did] not consist of products or articles put up together to meet a particular need or carry out a specific activity."

The "Automobile Visor Wallet" does not meet the criteria for treatment as a set under GRI 3 analysis. The articles in the wallet "consist of at least two different articles which are, prima facie, classifiable in different headings" and the wallet is "put up in a manner suitable for sale directly to users without repacking." However, the wallet does not "consist of products or articles put up together to meet a particular need or carry out a specific activity." The wallet consists of a built- in sunglass case, a flashlight, a tire gauge, and a pen. Together, these articles do not meet a particular need or carry out a specific activity. Also, each of these articles, except the built-in sunglass case, may be used outside of the automobile.

The "Auto Travel Accessory Kit" consists of several articles packaged together in a styrofoam box. This "kit" is very similar to the "bicycle combination kit" ruled on in HQ 082502, dated December 5, 1988. In that case, the merchandise, marketed in a blister pack retail package, contained a combination bicycle lock with integral chain, a tube of cement, connecting chain links, a tire gauge, rubber patches, a dumbbell wrench, a safety washer, cable clips, a spoke wrench, valve caps, and a scraper. We determined that the articles "are used for divergent purposes: maintenance, tire repair, security, and safety", and therefore did not meet the criteria for treatment as a set. Accordingly, each item in the kit was classified separately.

The articles packaged together in the "Auto Travel Accessory Kit" consist of a visor mirror, a compass, a clock, and a flashlight. These articles do not meet a particular need or carry out a specific activity. Therefore, as in HQ 082502, the "kit" in this case does not comprise a set.

The "Glovebox Travel Log Set" consists of articles contained within a nylon zipper case. The nylon case is specifically designed in size to fit an automobile glove compartment. As with the "Automobile Visor Wallet", this item fails as a set under GRI 3. The articles contained within the case are a flashlight, a tire gauge, a pen, and a calculator. These articles do not meet a particular need or carry out a specific activity. Even though the case is specifically designed for an automobile glove compartment, the articles contained within may be used for purposes outside the automobile.

An alternative classification of the merchandise as composite goods under GRI 3(b) was also reviewed. Explanatory Note 3(b)(IX) (p. 4), HTSUS, provides that:

[f]or the purposes of this Rule, composite goods made up of different components shall be taken to mean not only those in which the components are attached to each other to form a practically inseparable whole but also those with separable components, provided these components are adapted one to the other and are mutually complementary and that together they form a whole which would not normally be offered for sale in separate parts.

Examples of the latter category of goods are:

(1) Ashtrays consisting of a stand incorporating a removable ash bowl.

(2) Household spice racks consisting of a specially designed frame (usually of wood) and an appropriate number of empty spice jars of suitable shape and size.

As a general rule, the components of these composite goods are put up in a common packing.

Concerning the subject merchandise, the individual components must be adapted one to the other and be mutually complementary. As has been described, the items in the respective "kits" are far from being adapted one to the other, and they are not mutually complementary, as are the examples cited in Explanatory Note 3(b)(IX), HTSUS. Also, the items must form a whole which would not normally be offered for sale in separate parts. All of the items contained within the "kits", such as a tire gauge or a calculator, may be purchased separately.

All three units of merchandise do not meet the criteria for treatment as sets or as composite goods under GRI 3 analysis. Under GRI 1, all of the articles contained within the units must be classified separately under their respective headings in the HTSUS.

HOLDING:

The articles contained within the three units to be imported should be classified individually. The classification of any of these articles on an individual basis does not seem to present any unusual difficulties. However, if you are unsure of the classification of a particular article, you should use the District Rulings procedure as usual.

HQ 081427 is revoked.

Sincerely,

John Durant, Director
Commercial Rulings Division