OT:RR:CTF:CPMMA H313099 CKG
TARIFF NO: 8708.99.81
Mr. David A. Eisen, Esq.
Siegel, Mandell & Davidson, P.C.
Counselors At Law
1515 Broadway, 43rd Floor
New York, New York 10036
RE: Revocation of HQ 952654; classification of combination automobile ice scraper, squeegee, and bristle brush with a detachable handle
Dear Mr. Eisen:
This is in reference to Headquarters Ruling Letter (HQ) 952654, dated January 27, 1993, concerning the tariff classification of a combination automobile ice scraper, squeegee, and bristle brush with a detachable handle. In HQ 952654, CBP classified this item, referred to as the "3-in-1 Car Cleaner," in heading 9603, Harmonized Tariff Schedule of the United States (HTSUS). We have reviewed HQ 952654, and have determined that the classification of the "3-in-1 Car Cleaner" in heading 9603, HTSUS, was incorrect.
Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. 1625(c)(1)), as amended by section 623 of Title VI, notice proposing to revoke HQ 952654 was published on September 13, 2023, in Volume 57, Number 33 of the Customs Bulletin. One comment was received in support of the proposed action.
FACTS:
The merchandise at issue was described in HQ 952654 as follows:
The "3-in-1 Car Cleaner" consists of a plastic handle and three interchangeable components; a plastic ice scraper, a foam squeegee with rubber blade, and a bristle brush. Each component may be separately secured to the handle and may be detached by pressing the handle "clip".
ISSUE:
Whether the 3-in-1 Car Cleaner is classifiable as a brush or squeegee under heading 9603, HTSUS, or in heading 8708, HTSUS, as a part or accessory of a motor vehicle of headings 8701 to 8705.
LAW AND ANALYSIS:
Merchandise is classifiable under the HTSUS in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that classification shall be determined according to the terms of the headings 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 or notes do not require otherwise, the remaining GRIs 2 through 6 may be applied.
The 2023 HTSUS provisions under consideration are as follows:
9603: Brooms, brushes (including brushes constituting parts of machines, appliances or vehicles), hand-operated mechanical floor sweepers, not motorized, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees).
8708: Parts and accessories of the motor vehicles of headings 8701 to 8705.
Note 2 to Section XVII provides, in relevant part:
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:
(l) Brushes of a kind used as parts of vehicles (heading 9603).
Note 3 to Section XVII provides, in pertinent part:
References 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 Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the HTSUS. While not legally binding or 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 at the international level. See T.D. 89-80, 54 Fed. Reg. 35127 (August 23, 1989).
Part III of the General EN's to Section XVII, HTSUS, provides, in pertinent part:
[T]hese headings apply only to those parts or accessories which comply with all three of the following conditions :
(a) They must not be excluded by the terms of Note 2 to this Section (see paragraph
(A) below).
and (b) They must be suitable for use solely or principally with the articles of Chapters 86
to 88 (see paragraph (B) below).
and (c) They must not be more specifically included elsewhere in the Nomenclature (see
paragraph (C) below).
EN 87.08 provides as follows:
This heading covers parts and accessories of the motor vehicles of headings 87.01 to 87.05, provided the parts and accessories fulfil both the following conditions:
i) They must be identifiable as being suitable for use solely or principally with the above-mentioned vehicles;
and (ii) They must not be excluded by the provisions of the Notes to Section XVII
(See the corresponding General Explanatory Note).
* * * *
As a preliminary matter, we note that Note 2(l) to Section XVII, which excludes "brushes of a kind used as parts of vehicles (heading 9603)" from classification under heading 8708, HTSUS, does not apply to the 3-in-1 Car Cleaner because the 3-in-1 Car Cleaner is not a part of a motor vehicle but rather is an accessory. An "accessory" is not defined in the HTSUS - the term is generally understood to mean an article which is not necessary to enable the goods with which it is intended to function. Accessories are of secondary importance, but must, however, contribute to the effectiveness of the principal article (e.g., facilitate the use or handling of the particular article, widen the range of its uses, or improve its operation). See HQ 958710, dated April 8, 1996; HQ 950166, dated November 8, 1991.
The 3-in-1 Car Cleaner is classifiable at GRI 1 in heading 8708, HTSUS, as an accessory to a motor vehicle of headings 8701 to 8705. In addition to the definitions set forth via rulings above, CBP also employs the common and commercial meanings of the term "accessory", as the courts did in Rollerblade v. United States, wherein the Court of International Trade derived from various dictionaries that an accessory must relate directly to the thing accessorized. See Rollerblade, Inc. v. United States, 116 F.Supp. 2d 1247 (CIT 2000), aff'd, 282 F.3d 1349 (Fed. Cir. 2002) (holding that inline roller-skating protective gear is not an accessory because the protective gear does not directly act on or contact the roller skates in any way, and does not affect the skates' operation); See also HQ 966216, dated May 27, 2003.
Additionally, Note 2(l) only excludes from heading 8708, HTSUS, an item that is classified in its entirety at GRI 1 under heading 9603, HTSUS. Here, only certain parts of the 3-in-1 Car Cleaner are classified under heading 9603-the brush and the squeegee, but not the ice scraper. The 3-in-1 Car Cleaner is therefore not classifiable at GRI 1 in heading 9603, HTSUS, and so Note 2(l) does not exclude it from classification under heading 8708, HTSUS.
The 3-in-1 Car Cleaner contributes to the effectiveness and affects the operation of motor vehicles of headings 8701 to 8705 by enabling the removal of ice or snow from their windows, lights, and other parts for better visibility while driving. The item is identifiably suitable for use solely or principally for a motor vehicle of headings 8701 to 8705. Moreover, the item is not excluded from classification as an accessory to a motor vehicle of headings 8701 to 8705, and it is not further specified elsewhere in the Nomenclature. Accordingly, the 3-in-1 Car Cleaner is classifiable under heading 8708, HTSUS, by application of GRI 1.
Conversely, the 3-in-1 Car Cleaner is not wholly described by heading 9603, as a brush or squeegee. Because it is prima facie classifiable at GRI 1 in heading 8708, HTSUS, there is no need for an essential character determination under GRI 3.
This conclusion is consistent with prior CBP rulings classifying other combination ice scrapers and similar articles as accessories under heading 8708, HTSUS. See, e.g., HQ 956382, dated September 28, 1994; HQ 081825, dated June 22, 1988; New York Ruling Letter (NY) 860694, dated March 8, 1991; NY 896244, dated April 6, 1994; NY A82053, dated April 15, 1996; NY G88216, dated March 12, 2001; NY R01280, dated January 19, 2005; NY N012544, dated June 27, 2007; NY N022822, dated February 12, 2008; NY N073479, dated September 22, 2009; NY N082460, dated November 20, 2009; NY N110536, dated July 12, 2010; and NY N251145, dated March 31, 2014. The instant merchandise is accordingly classified in heading 8708, HTSUS.
HOLDING:
By application of GRIs 1 and 6, the 3-in-1 Car Cleaner is classified in heading 8708, HTSUS, specifically subheading 8708.99.8180, HTSUSA, which provides for "Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Other: Other: Other." The 2024 column one, general rate of duty is 2.5% ad valorem.
EFFECT ON OTHER RULINGS:
HQ 952654, dated January 27, 1993, is hereby revoked.
In accordance with 19 U.S.C. 1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin.
Sincerely,
Yuliya A. Gulis, Director
Commercial and Trade Facilitation Division