CLA-2 CO:R:C:G 087867 WAW
Mr. Barry C. Friedman
Friedman Enterprises
11522 S.R. #84
Suite 301
Davie, FL 33325
RE: Plastic Mirrors for Motor Vehicles
Dear Mr. Friedman:
This letter is in response to your inquiry, dated August 18,
1990, regarding the tariff classification of an "Autobahn Mirror"
under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA). We have received a sample of the merchandise
along with your request for a ruling.
FACTS:
The article at issue is described as an "Autobahn Mirror."
The importer states that the product is a side view mirror unit
which is designed to be installed in motor vehicles. The article
is advertised as being principally used to eliminate the
dangerous "blind spot" for drivers of cars, vans and trucks. The
mirror unit is comprised of a plastic lens mounted in a plastic
housing. A plastic fitting which consists of a swivel joint
attaches the article onto the windshield or dashboard of a motor
vehicle. The mirror measures approximately 4-3/4 inches wide and
is constructed of 100 percent plastic, non-distorting,
shatterproof material. The sample article will be imported from
West Germany.
ISSUE:
Whether the sample car mirror is classifiable as other
articles of plastic in Heading 3926, HTSUSA, or as other motor
vehicle accessories in Heading 8708, HTSUSA.
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) set forth the
manner in which merchandise is to be classified under the HTSUSA.
GRI 1 requires that classification be determined first according
to the terms of the headings of the tariff and any relative
section or chapter notes and, unless otherwise required,
according to the remaining GRI's, taken in order. With regard to
the subject merchandise the relevant headings at issue are the
following:
3926, Other articles of plastics;
7009, Glass mirrors, whether or not framed;
8306, Mirrors of base metal;
8708, Other parts and accessories of motor vehicles;
9002, Other mirrors. . .being parts of or fittings for
instruments or apparatus other than such elements of
glass not optically worked.
Among the relevant headings, it is clear that Headings 7009,
8306 and 9002, HTSUSA, are not applicable. The instant
merchandise is described as a mirror used in a motor vehicle
which consists of 100 percent plastic material. Heading 7009 is
not applicable because the subject merchandise is not a mirror
made of glass. Similarly, Heading 8306 is not applicable because
the imported product is not a mirror made of base metal.
Finally, Heading 9002 is not applicable because the imported
product is not a part of a fitting for instruments or apparatus.
Thus, the issue that we are asked to address is whether the
merchandise is classifiable as other articles of plastic in
Heading 3926, HTSUSA, or an accessory of a motor vehicle in
Heading 8708, HTSUSA.
The term "accessory" is not defined in either the tariff
schedule or the Explanatory Notes. An accessory is generally
understood to mean an article which is not necessary to enable
the goods with which they are used to fulfill their intended
function. For the purpose of classification in Chapters 86 to
88, according to Note 3 to Section XII, an accessory must be
identifiable as being intended solely or principally for use with
a specific article. Accessories are of secondary or subordinate
importance, not essential in and of themselves. They must,
however, somehow contribute to the effectiveness of the principal
article (e.g., facilitate the use or handling of the principal
article, widen the range of its uses, or improve its operation).
Heading 8708, HTSUSA, provides for parts and accessories of
the motor vehicles included in headings 8701 to 8705. To qualify
for classification within this heading, an article must meet
three criteria set forth and explained in the General Explanatory
Notes to Section XVII, and the notes for heading 8708.
Harmonized Commodity Description and Coding System, Explanatory
Notes, Vol. 4, pp. 1410-1412, and pp. 1432-1433. The criteria
set forth in the General Explanatory Notes to Section XVII
regarding parts and accessories provide the following:
(a) They must not be excluded by the terms of
Note 2 to this Section; and
(b) They must be suitable for use solely or
principally with the articles of Chapters 86
to 88; and
(c) They must not be more specifically included
elsewhere in the Nomenclature.
Furthermore, the Legal Notes to Heading 8708, HTSUSA,
provide that this heading covers parts and accessories of the
motor vehicles of headings 8701 to 8705 provided the parts and
accessories fulfil both the following conditions:
(1) They must be identifiable as being suitable
for use solely or principally with the above-
mentioned vehicles; and
(2) They must not be excluded by the provisions
of the Notes to Section XVII.
Note 2 to Section XVII, HTSUSA, sets forth a list of
articles which are precluded from classification as accessories
for the purposes of that Section. None of the enumerated
articles in Note 2 describes the Autobahn Mirror. Therefore, the
subject merchandise is not specifically excluded by the
provisions of the Notes to Section XVII, HTSUSA.
Furthermore, the car mirror is principally designed to be
used with those vehicles enumerated in headings 8701 to 8705.
The mirror is specially designed to be affixed onto the
windshield or dashboard of a motor vehicle to increase the range
of view for the driver on his side of the vehicle. The mirror is
not designed, manufactured, or intended to be used for any
other purposes. Moreover, this type of mirror is not more
specifically provided for elsewhere in the tariff schedule.
The subject merchandise satisfies all of the above criteria.
It meets the three requirements for being considered an accessory
set out in the General Explanatory Notes, and it also meets the
criteria for being considered an accessory of a motor vehicle set
out in the legal notes to heading 8708, HTSUSA. Accordingly, the
car mirror is properly classifiable, pursuant to GRI 1, under
Heading 8708, HTSUSA, and we do not need to consider the
applicability of any other rules.
HOLDING:
Based on the foregoing analysis, the subject merchandise is
properly classified as an accessory of a motor vehicle in Heading
8708, HTSUSA. Specifically, the Autobahn Mirror is classifiable
in subheading 8708.99.5090, HTSUSA, which covers parts and
accessories of the motor vehicles of headings 8701 to 8705:
Other: Other: Other. The rate of duty is 3.1 percent ad valorem
for articles classified under this subheading.
Sincerely,
John Durant, Director
Commercial Rulings Division