CLA-2 CO:R:C:M 953919 LTO
District Director
U.S. Customs Service
Thomas P. O'Neill, Jr. Federal Building
10 Causeway Street, Room 603
Boston, Massachusetts 02222-1052
RE: Protest No. 0401-89-000414; Automobile Conversion Kits; GRI
3(b) [set]; GRI 3(c); fuel injector lines; vacuum hoses; HQ
083968
Dear District Director:
The following is our decision regarding the request for
further review of Protest No. 0401-89-000414, which concerns the
classification of automobile conversion kits under the Harmonized
Tariff Schedule of the United States (HTSUS). The subject
merchandise was entered on January 17, 20 and 23, and February
13, 1989. The entries were liquidated on February 24, 1989 and
March 17, 1989. This protest was timely filed on May 23, 1989.
FACTS:
The articles in question are automobile conversion kits.
According to the protestant, the kits are individually packaged
(one complete kit per box) and contain fuel injector lines,
vacuum hoses, and a variety of clips, hoses. The kits are for
use in connection with a fuel system modification recall
campaign. The kit serves to re-route the fuel injection lines
and vacuum hoses. A brochure entitled "Pre-Delivery/Recall
Campaign GK, 1984-89 Model Audi 5000/200 Turbo Vehicle Fuel
System Modification" lists the components of a certain kit (no.
034 198 998, a fuel system modification kit), as well as an
explanation of the procedure for the installation of that kit.
The protestant claims that the automobile conversion kits
are classifiable, according to GRI 3(b), as parts of engines
under subheading 8409.91.91, HTSUS. The kits were classified - 2 -
upon liquidation either as sleeves (couplings) of iron or steel,
under subheading 7307.92.30, HTSUS, or as other stranded wire,
ropes, cables, plaited bands, slings and the like, of iron or
steel, under subheading 7312.90.00, HTSUS.
The subheadings at issue are as follows:
7307.92.30 Tube or pipe fittings (for example,
couplings, elbows, sleeves), or
iron or steel . . . [o]ther . . .
[t]hreaded elbows, bends and sleeves
. . . [s]leeves (couplings) (6.2%)
* * * * * * * * * * * * *
7312.90.00 Stranded wire, ropes, cables,
plaited bands, slings and the like,
or iron or steel, not electrically
insulated . . . [o]ther (5.7%)
* * * * * * * * * * * * *
8409.91.91 Parts suitable for use solely or
principally with the engines of
heading 8407 or 8408 . . . [o]ther
. . . [s]uitable for use solely or
principally with spark-ignition
internal combustion piston engines
(including rotary engines) . . .
[o]ther . . . [f]or vehicles of
subheading 8701.20, or heading
8702, 8703 or 8704 (3.1%)
ISSUE:
Whether the automobile conversion kits are classifiable as
parts of engines of heading 8407 or 8408, HTSUS, under subheading
8409.91.91, HTSUS.
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) to the HTSUS
govern the classification of goods in the tariff schedule. GRI 1
states in pertinent part that "for legal purposes, classification
shall be determined according to the terms of the headings and
any relative section or chapter notes . . . ."
GRI 3(b) states that "[w]hen, by the application of rule
2(b) or for any other reason, goods are, prima facie, - 3 -
classifiable under two or more headings, classification shall be
effected as follows:
Mixtures, 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
[underlining added]."
The Harmonized Commodity Description and Coding System
Explanatory Note (EN) to GRI 3(b), pg. 4, state that "[f]or the
purposes 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) [emphasis
in original].
In HQ 083968, dated July 6, 1989, we considered whether fuel
line repair kits, which were used in a fuel system modification
recall campaign, were "goods put up in sets for retail sale."
The kits consisted of a variety of retaining clips, hoses,
clamps, brackets, etc. We held that the kits, which were
delivered without repacking to dealers who, as the ultimate
consumers, installed the components on recalled cars without
charge to the owners, were put up in sets for retail sale
directly to users (the classification of the fuel line repair
kits was not at issue). Similarly, the kits in question are GRI
3(b) sets, and are, therefore, classifiable as if they consisted
of the component which imparts the kits' essential character.
The automobile conversion kits are used to re-route the fuel
injector system's fuel injector lines and vacuum hoses. Both the
lines and hoses are necessary for the fuel injector system to
function properly. It is our opinion that no single component--
the fuel injector lines or vacuum hoses--imparts the essential
character of the automobile conversion kits. Thus, it is
necessary to resort to GRI 3(c).
GRI 3(c) provides that "[w]hen goods cannot be classified by
- 4 -
reference to 3(a) or 3(b), they shall be classified under the
heading which occurs last in numerical order among those which
equally merit consideration." Fuel injector lines are
classifiable as engine parts under heading 8409, HTSUS--the last
heading in numerical order among the components that equally
merit consideration. Therefore, the kits are classifiable under
heading 8409, HTSUS, specifically under subheading 8409.91.91,
HTSUS.
HOLDING:
The automobile conversion kits are classifiable, according
to GRI 3(c), under subheading 8409.91.91, HTSUS.
Accordingly, the protest should be granted. A copy of this
decision should be attached to the Customs Form 19 and provided
to the protestant as part of the notice of action on the protest.
Sincerely,
John Durant, Director