CLA-2 RR:CR:GC 962183 JAS
Mr. Jonathan R. Federman
Schenker International, Inc.
380 Turner Way
Aston, PA 19014
RE: Tailgate Handle Assembly for Automobiles
Dear Mr. Federman:
In your letter of July 29, 1998, on behalf of Subaru of America, Inc., you inquire as to the classification under the Harmonized Tariff Schedule of the United States (HTSUS), of a tailgate handle assembly for automobiles. A sample has been provided for our examination.
FACTS:
The sample, identified as part 760171481, is 5 1/2 inches long, and has a handle portion of hard plastic and a rectangular base metal piece with threaded fasteners at each end for mounting the assembly to an automobile’s tailgate. The assembly is spring-loaded which allows the handle to be pulled upward and retract, and has a hard plastic eyelet at one end, presumably for attachment to the opening/closing mechanism. It also has a small flexible rubber boot on one end whose function is not described.
It appears you were tentatively advised that the tailgate handle assembly is classifiable as an article of plastic, in heading 3926, HTSUS. You claim the assembly is provided for in subheading 8302.30.30, HTSUS, as mountings, fittings and similar articles of iron or steel, suitable for motor vehicles. You maintain that if the tailgate handle assembly is an automotive part or accessory of heading 8708, it is precluded from heading 3926 by Chapter 39, Note 2(q), HTSUS.
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The provisions under consideration are as follows:
3926 Other articles of plastics and articles of other materials of headings 3901 to 3914:
3926.30 Fittings for furniture, coachwork or the like:
3926.30.10 Handles and knobs
* * * *
8302 Base metal mountings, fittings and similar articles suitable for...coachwork...:
8302.30 Other mountings, fittings and similar articles suitable for motor vehicles...:
8302.30.30 Of iron or steel, of aluminum or of zinc
* * * *
8708 Parts and accessories of the motor vehicles of headings 8701 to 8705:
Other parts and accessories of bodies (including cabs):
8708.29.15 Door assemblies
ISSUE:
Whether the tailgate handle assembly is a good of heading 8302.
LAW AND ANALYSIS:
Under General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), goods are to be classified 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 2 (b) states that any reference in a heading to a material
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or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to GRI 3. Where goods are prima facie classifiable under two or more headings, GRI 3(b) requires that composite goods consisting of different materials or made up of different components be classified as if consisting of the material or component which gives the good its essential character.
The tailgate handle assembly is prima facie classifiable in heading 3926 as an article of plastic, in heading 8302 as a base metal mounting, fitting or similar article, and in heading 8708 as an automotive part or accessory. For this reason, it is necessary to apply an essential character analysis as required by GRI 3(b). Among the factors Customs traditionally uses in such cases are the nature of the material or component, its bulk, quantity, weight, cost or value, or the role of a constituent material in relation to the use of the good. In this case, no cost or value information is available. As to the significance of the individual components, it is the rectangular base metal piece and fasteners that mounts the assembly to the tailgate and the spring allows the handle to be pulled upward and retract, both functions of which are significant. However, the plastic eyelet performs an equally significant function by connecting the assembly to the opening/closing mechanism and it is the handle component which actually performs the function for which the assembly was designed, to open the tailgate; hence, the designation “tailgate handle assembly.” We conclude it is the plastic handle component which imparts the essential character to the assembly. For this reason, the assembly is to be classified as if consisting only of the plastic components. As there is no heading in Chapter 39 for mountings or fittings of plastic or for handles of plastic, the provision for other articles of plastics, in heading 3926, HTSUS, applies.
Heading 8302, the provision you contend is applicable here, is precluded from consideration because it encompasses base metal mountings, fittings and similar articles. Likewise, heading 8708, other parts and accessories for the motor vehicles of headings 8701 to 8705, does not apply because Section XVII, Note 2(b), HTSUS, states in part that the expression “parts and accessories” does not apply to parts of general use, as defined
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in Note 2 to Section XV, of base metal, or similar goods of plastics (Chapter 39). As the tailgate handle assembly is classified as if consisting only of the plastic components, it is a plastic article similar to the metal articles of heading 8302 and, therefore, is a part of general use which cannot be classified in heading 8708.
HOLDING:
Under the authority of GRI 3(b), the tailgate handle assembly, part number 760171481, is provided for in heading 3926. It is classifiable in subheading 3926.30.10, HTSUS.
Sincerely,
John Durant, Director
Commercial Rulings Division