CLA-2 RR:CR:GC 961386 JAS
Mr. Roger Haynes
TAKATA Restraint Systems
P.O. Box 1580
Greenwood, MS 38935-1580
RE: NY 814061 Revoked; Automotive Airbag Cushion; Airbag Cover of Textile with Rubber; Parts and Accessories for Motor Vehicles, Airbags, Subheading 8708.99.61; HQ 958624
Dear Mr. Haynes:
In NY 814061, issued to you on September 20, 1995, by the
Director, Customs National Commodity Specialist Division, New
York, a textile and rubber automotive airbag cushion was held to
be classifiable in subheading 8708.99.61, Harmonized Tariff
Schedule of the United States (HTSUS), as parts and accessories
of the motor vehicles of headings 8701 to 8705, airbags.
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 (Customs
Modernization) of the North American Free Trade Agreement
Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993),
notice of the proposed revocation of NY 814061 was published on
September 16, 1998, in the Customs Bulletin, Volume 32, Number
37. No comments were received in response to that notice.
The merchandise in NY 814061 was described alternatively as
an airbag and an airbag cushion. In fact, it is a cushion or
cover for an inflatable automotive airbag. The article was said
to be 72.9 inches in circumference and composed of a light gray
textile outside panel and a dark gray rubber-coated inside panel.
The panels are precut to size and sewn together.
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The provisions under consideration are as follows:
8708 Parts and accessories of the motor vehicles of headings 8701 to 8705:
Whether the airbag cushion is an automotive part and
accessory of heading 8708.
LAW AND ANALYSIS:
Merchandise is classifiable under the Harmonized Tariff
Schedule of the United States (HTSUS) in accordance with the
General Rules of Interpretation (GRIs). GRI 1 states in part
that for legal purposes, classification shall be determined
according to the terms of the headings and any relative section
or chapter notes, and provided the headings or notes do not
require otherwise, according to GRIs 2 through 6. GRI 3(a)
states, in part, that where goods are, prima facie, classifiable
under two or more headings, the heading which provides the most
specific description shall be preferred to headings providing a
more general description.
The Harmonized Commodity Description and Coding System
Explanatory Notes (ENs) constitute the official interpretation of
the Harmonized System. While not legally binding, and therefore
not dispositive, the ENs provide a commentary on the scope of
each heading of the Harmonized System and are thus useful in
ascertaining the classification of merchandise under the System.
Customs believes the ENs should always be consulted. See T.D.
89-80, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989).
On the issue of automotive parts or accessories, relevant
ENs at p. 1552 state that heading 87.08 covers parts and
accessories of the motor vehicles of headings 87.01 to 87.05,
provided they are not excluded by Note 2 to Section XVII and they
are identifiable as being suitable for use solely or principally
with the motor vehicles of those headings. The airbag cushion
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meets these criteria. Accordingly, it is described by heading
8708. But, the cushion consists of textile and rubber components
or materials. Appropriate headings in Chapters 40 and 63, HTSUS,
describe articles of rubber and other made up textile articles,
respectively. However, each heading describes part only of the
good. They are deemed to be equally specific in relation to the
airbag cushion. Moreover, these headings cover a wide range of
articles composed of the respective constituent materials.
Heading 8708, on the other hand, covers a more limited class of
articles, whether of rubber or textile, that are parts and
accessories for the motor vehicles of headings 8701 to 8705. We
conclude that heading 8708 provides a more specific description
for the automotive airbag covers than do other headings which
provide a more general description. See HQ 958624, dated
February 21, 1996.
Under the authority of GRI 3(a), HTSUS, the airbag cover or
cushion, of textile and rubber, is provided for in heading 8708.
It is classifiable in subheading 8708.99.80, HTSUS.
NY 814061, dated September 20, 1995, is revoked. In
accordance with 19 U.S.C. 1625(c)(1), this ruling will become
effective 60 days after its publication in the Customs Bulletin.
Publication of rulings or decisions pursuant to 19 U.S.C.
1625(c)(1) does not constitute a change of practice or position
in accordance with section 177.10(c)(1), Customs Regulations (19
John Durant, Director
Commercial Rulings Division