CLA-2 OT:RR:CTF:TCM H043156 GC
Hyundai Motor America
10550 Talbert Avenue
Fountain Valley, California 92728-6031
RE: Modification of NY N035802; tariff classification of automotive parts
Dear Ms. Gordon:
This letter pertains to New York Ruling Letter (NY) N035802, dated September 2, 2008, which concerned the tariff classification under the Harmonized Tariff Schedule of the United States (HTSUS) of four parts used in the construction of the 2009 Genesis motor vehicle. For the reasons set forth below, we are modifying NY N035802 with respect only to the classification analysis of the second item discussed in the ruling (the “Trim Assy-Package Tray with HMS”, part number 85620-3M600-BR).
The “Trim Assy-Package Tray” with HMS (Hight-Mounted Stop Lamp) is identified by part number 85620-3M600-BR. The item is a rectangular tray with mounting brackets that has three (3) rectangular grilles covering three (3) cut-outs in the body of the Tray; the cut-outs are for two (2) speakers and one (1) woofer. The Tray is constructed of metal and molded plastic, and is covered in a layer of foam, topped with color coded fabric. It will be mounted between the rear seat of the motor vehicle and the rear windshield. The “Trim Assy-Package Tray with HMS also features an extended, horizontal lip at its rear, which includes the HMS (part number 92750A). This is a rectangular lamp with an attached insulated wire that has an electrical connector on its end. It is located on the extended, rear lip of the Trim Assy-Package Tray with HMS, and its function is to illuminate when the vehicle’s brakes are engaged.
In your original ruling request, you suggested that the subject merchandise is properly classifiable under subheading 8512.20.4040, HTSUS, which provides for “[e]lectrical…signaling equipment…; parts thereof: Other lighting or visual signaling equipment: Visual signaling equipment… For vehicles…” In NY N035802, CBP
concluded that the “Trim Assy-Package Tray with HMS” was classified under heading 8708, HTSUS, which provides for “[p]arts and accessories of motor vehicles of headings 8701 to 8705”.
What is the proper classification under the HTSUS for the subject merchandise?
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order.
The HTSUS provisions under consideration in this case are as follows:
8512 Electrical lighting or signaling equipment (excluding articles of heading 8539), windshield wipers, defrosters and demisters, of a kind used for cycles or motor vehicles; parts thereof:
8512.20 Other lighting or visual signaling equipment:
8512.20.40 Visual signaling equipment…
8512.20.4040 For vehicles of subheading 8701.20 or heading 8702, 8703, 8704, 8705 or 8711
* * *
8708 Parts and accessories of the motor vehicles of headings 8701 to 8705:
Other parts and accessories of bodies (including cabs):
Articles of Section XVII, HTSUS are excluded from classification in Section XVI, HTSUS, by virtue of Legal Note 1(l), Section XVI, HTSUS. Likewise, Legal Note 1(f) to Section XVII, HTSUS, excludes from classification in that Section “[e]lectrical machinery or equipment” (Chapter 85)”.
Legal Note 2(f) to Section XVII, HTSUS, is not applicable in this case, as the subject merchandise is not considered electrical machinery or equipment of Chapter 85, HTSUS. Although the HMS, which is incorporated into the subject “Trim Assy-Package Tray with HMS”, may be separately described by the terms of heading 8512, HTSUS, the Tray, in its condition as imported, does not fit the terms of the heading. The subject Tray is specially designed to occupy the entire space between the rear passenger seats and the rear windshield of the motor vehicle and also features cut-outs for the placement of two speakers and subwoofer. Accordingly, it is a part of a motor vehicle, provided for in heading 8708, HTSUS. The merchandise is also not described by the terms of any other heading in the HTSUS.
Legal Note 3 to Section XVII provides, in pertinent part, that “[r]eferences in Chapters 86 to 88 to “parts” or “accessories” do not apply to parts or accessories which are not suitable for use solely or principally with the articles of those Chapters”. The subject “Trim Assy-Package Tray with HMS” is suitable for use solely or principally with motor vehicles. Accordingly, it is not excluded from classification in Section XVII by virtue of Note 3.
By application GRI 1, the subject “Trim Assy-Package Tray with HMS” is provided for in heading 8708, HTSUS, which covers “[p]arts and accessories of the motor vehicles of headings 8701 to 8705”. It is specifically provided for under subheading 8708.29.5060, HTSUS, which provides for: [p]arts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories of bodies (including cabs): Other: Other… Other”. The column one, general rate of duty is 2.5 percent ad valorem.
Duty rates are provided for your convenience and subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at www.usitc.gov.
EFFECT ON OTHER RULINGS:
NY N035802, dated September 2, 2008, is hereby MODIFIED as set forth herein with respect to the classification analysis of the “Trim Assy-Package Tray with HMS” (part number 85620-3M600-BR). The classification of other items discussed in NY N035802 is not affected by this ruling.
This modification and revocation of treatment is not subject to the notice and comment provisions of 19 U.S.C. §1625(c) because NY N035802 has been in effect for less than 60 days.
Myles B. Harmon, Director
Commercial and Trade Facilitation Division