CLA-2 CO:R:C:M 954477 LTO
District Director
U.S. Customs Service
P.O. Box 3130
(Juarez-Lincoln Bridge)
Laredo, Texas 78044-3130
RE: IA 31/93; Automobile Instrument Panels; parts of motor
vehicle bodies; EN 87.08; IA 70/91 (HQ 950834); General Note
3(c)(ii)(D), HTSUS
Dear District Director:
Your memorandum of April 16, 1993, asked for internal
advice, at the request of Rudolph Miles & Sons, Inc., on behalf
of Ford Motor Company, regarding the classification of and
Generalized System of Preferences (GSP) eligibility for
automobile instrument panels under the Harmonized Tariff Schedule
of the United States (HTSUS). Our decision follows.
FACTS:
The articles in question are automobile instrument panels
(part no. VF3ZB-6104304) imported from Mexico. After
importation, the panels will be assembled into Ford Mustang
automobiles. The instrument panels consist of a plastic panel
which represents the automobile's dashboard, and a wire harness
which provides connections for all of the automobile's dashboard
instrumentation (i.e., speedometer, dashboard lights, etc.).
ISSUE:
Whether the automobile instrument panels are classifiable as
other parts and accessories of the motor vehicles of headings
8701 to 8705, HTSUS, under subheading 8708.99.50, HTSUS.
Whether the automobile instrument panels are eligible for
duty-free treatment under the GSP. - 2 -
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) to the HTSUS
govern the classification of goods in the tariff schedule. GRI 1
states in pertinent part that "for legal purposes, classification
shall be determined according to the terms of the headings and
any relative section or chapter notes . . . ."
Heading 8708, HTSUS, provides for parts and accessories of
the motor vehicles of headings 8701 to 8705, HTSUS. Heading
8703, HTSUS, provides for motor vehicles principally designed for
the transport of persons.
The Harmonized Commodity Description and Coding System
Explanatory Notes (EN) constitute the Customs Co-operation
Council's official interpretation of the Harmonized System.
While not legally binding, the ENs provide a commentary on the
scope of each heading of the Harmonized System, and are generally
indicative of the proper interpretation of these headings.
EN 87.08, pg. 1432, states that the motor vehicle parts and
accessories covered by heading 8708, HTSUS, must fulfill the
following conditions:
(i) They must be identifiable as being suitable for
use solely or principally with the [vehicles of
headings 8701 to 8705]; and
(ii) They must not be excluded by the provisions of
the Notes to Section XVII . . .
The automobile instrument panels are suitable for use solely
with the passenger vehicles of heading 8703, HTSUS, and are not
excluded from section XVII. Thus, they are classifiable as parts
under heading 8708, HTSUS.
The subheadings at issue are as follows:
8708.29.00 Other parts and accessories of bodies
(including cabs):
Other
* * * * * * * * * * * * *
8708.99.50 Other parts and accessories:
Other:
Other:
Other
- 3 -
EN 87.08, pg. 1432, states that the parts of this heading
include parts of motor vehicle bodies. The EN lists many
exemplars that are considered either parts of bodies or
associated accessories. These exemplars include "dashboards."
The instrument panels in question consist of an automobile
dashboard and a wire harness. While the ENs do not mention the
dashboard's wire harness, they do provide for windows equipped
with electrical connectors. Further, Customs has classified an
automotive passive seat belt rail assembly, consisting of a rail
assembly, buckle assembly and a take up drum/motor drive
assembly, as a motor vehicle body part. See IA 70/91, dated
March 6, 1992 (HQ 950834). Thus, it is our opinion that the
instrument panels in question are classifiable as parts of motor
vehicle bodies under subheading 8708.29.00, HTSUS.
Special tariff treatment under the GSP may be provided for
articles classified under subheading 8708.29.00, HTSUS. However,
articles of subheading 8708.29.00, HTSUS, imported from Mexico,
are not eligible for duty-free treatment under the GSP. See
General Note 3(c)(ii)(D), pg. 13, HTSUS. Therefore, it is not
necessary to reach the issue of whether the double substantial
transformation requirement for GSP eligibility has been met.
HOLDING:
The automobile instrument panels are classifiable under
subheading 8708.29.00, HTSUS, which provides for "[p]arts and
accessories of the motor vehicles of headings 8701 to 8705 . . .
[o]ther parts and accessories of bodies (including cabs) . . .
[o]ther." The corresponding column 1 (general) rate of duty for
articles of this subheading is 3.1% ad valorem.
The internal advice applicant should be advised of this
decision.
Sincerely,
John Durant, Director