CLA-2 OT:RR:CTF:TCM H047559 AP
Ralph Garcia, Manager
International Trade Compliance
Mitsubishi Motors North America, Inc.
6400 Katella Avenue
Cypress, CA 90630
RE: Reconsideration of NY N035908, dated September 10, 2008; Classification of plastic caps from Japan
Dear Mr. Garcia:
This is in response to your request, dated November 10, 2008, made on behalf of Mitsubishi Motors North America, Inc., for reconsideration of New York Ruling Letter (“NY”) N035908, issued by U.S. Customs and Border Protection (“CBP”) on
September 10, 2008.
In NY N035908, CBP classified plastic caps used in the manufacture of automobiles under heading 3923, of the Harmonized Tariff Schedule of the United States (“HTSUS”), which provides for “Articles for conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics.”
FACTS:
In NY N035908, the merchandise is described as follows:
Part Number MB557774, described as a screw cap, is a small circular plastic cap with a hole in the middle connected to a half dome cover. A screw is inserted into the hole of the screw cap to attach the molding of the door trim to the vehicle. The connecting dome then snaps to the top of the screw to cover it for aesthetic purposes.
Part Number MB646885, identified as an air spoiler cap, is a small black plastic cap that is placed over the bottom end of the bolt and nut that attaches a rear spoiler to the trunk of a vehicle. The cap covers the hardware for aesthetic purposes.
Part Number MB814163, identified as a bumper cap, is a molded plastic cap with a cellular rubber seal. The bumper cap is designed to be inserted into a pre-punched hole on the roof of certain vehicles to function as a spacer between the vehicle’s roof and wind spoiler. This fixes the space between the roof and spoiler to reduce wind noise and rattling.
ISSUE:
Whether plastic caps are classifiable under heading 3923, HTSUS, as “Articles for conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics,” or under heading 3926, HTSUS, as “Other articles of plastics and articles of other materials of headings 3901 to 3914.”
LAW AND ANALYSIS:
Classification under the HTSUS is governed by 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. The HTSUS provisions under consideration in this case are as follows:
3923 Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics:
* * *
3923.50.0000 Stoppers, lids, caps and other closures ………………………...
* * * * *
3926 Other articles of plastics and articles of other materials of headings 3901 to 3914:
* * *
3926.30 Fittings for furniture, coachwork or the like:
* * *
3926.30.5000 Other ………………………………………………….
The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the Harmonized Tariff System. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989).
The ENs to heading 3923 state that this heading covers “all articles of plastic commonly used for the packing or conveyance of all kinds of products.” The articles covered include:
(c) stoppers, lids, caps, and other closures.
The ENs to heading 3926 state that this heading covers articles, “not elsewhere specified or included, of plastics (as defined in Note 1 to the Chapter) or of other materials of headings 39.01 to 39.14.” The articles covered include:
(2) fittings for furniture, coachwork or the like;
* * *
(6) screws, bolts, washers and similar fittings of general use.
You assert that the correct classification is heading 3926, HTSUS, in particular subheading 3926.30.50, which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914: Fittings for furniture, coachwork or the like: Other.” In support of your argument, you state that the plastic caps are more akin to fittings or covers, and as such are correctly classifiable under subheading 3926.30.5000, HTSUS. You claim that the caps of heading 3923, HTSUS are used for the packing and conveyance of products.
At the outset we note that the phrase “Articles for conveyance or packing of goods, of plastics” is separated by a semicolon from the phrase “stoppers, lids, caps and other closures, of plastics.” Items separated by semi-colon in the headings of the HTSUS need to be considered separately for the purposes of classification. See HQ 956924, dated August 25, 1994. The semicolon signals the end of an article description and the beginning of another article description. See HQ 087835, dated January 8, 1991. Therefore, heading 3923, HTSUS, is not only limited to caps for the conveyance or packing of goods of plastics. See HQ 966963, dated April 30, 2004, in which CBP classified plastic screw caps not used for the packing and conveyance of products in subheading 3923.50.00, HTSUS.
Heading 3923, HTSUS, is the eo nomine provision for caps and other closures. See HQ 963168, dated May 22, 2000. It is a fundamental rule of tariff classification that an eo nomine (e.g., refers to a commodity by a specific name, usually one well-known in commerce) tariff provision for an article, such as subheading 3923.50.0000, HTSUS, takes precedence over a general or basket type provision such as 3926.30.5000, HTSUS. See Clairol, Inc. v. United States, 7 CIT 377, 383 (1984).
The term “cap” is not defined in the HTS and the ENs. A tariff term that is not defined in the HTSUS or in the ENs is construed in accordance with its common and commercial meaning. See Intercontinental Marble Corp. v. United States, 27 CIT 654, 657 (2003). Common and commercial meaning may be determined by consulting dictionaries. See Minnetonka Brands v. United States, 24 CIT 645, 649 (2000).
The Merriam-Webster’s Collegiate Dictionary (Tenth Edition) defines a “cap” as “something that serves as a cover or protection” or “a fitting for closing the end of a tube.” The compact Oxford English Dictionary similarly defines “cap” in relevant part as “3. a protective lid or cover for a bottle, pen etc.”
The plastic caps are used to cover hardware for aesthetic purposes or to reduce wind noise and rattling. Thus, the plastic caps are “caps” within the meaning of heading 3923, HTSUS.
Moreover, heading 3923, HTSUS, in providing for stoppers, lids, caps and other closures of plastics, is a more specific heading than heading 3926, HTSUS, which provides for a more general description as other articles of plastics not elsewhere specified or included. Accordingly, we conclude that the plastic caps are classified in heading 3923, HTSUS.
HOLDING:
Pursuant to GRI 1, the caps are classifiable under heading 3923, HTSUS. Specifically, they are classifiable under subheading 3923.50.0000, HTSUS, which covers “Articles for conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics.” The column one, general rate of duty is 5.3% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the Internet at www.usitc.gov.
EFFECT ON OTHER RULINGS:
NY N035908, dated September 10, 2008, is hereby AFFIRMED.
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division