CLA-2 RR:CR:GC 962676 JAS
Robert J. Resetar
Porsche Cars North America, Inc.
980 Hammond Drive, Suite 1000
Atlanta, GA 30328
RE: NY D86147, NY D86149 Revoked; Washer Fluid Tank Cap, Washer Fluid Nozzle
Dear Mr. Resetar:
This is in response to your letter, dated April 14, 1999, requesting that we reconsider NY D86147, issued to Porsche on January 20, 1999, on the classification of washer fluid tank caps for motor vehicles. This article was held to be classifiable in subheading 8708.99.80, Harmonized Tariff Schedule of the United States (HTSUS), as other parts and accessories of motor vehicles. Another ruling to Porsche, NY D86149, also dated January 20, 1999, held that washer fluid nozzles for motor vehicles were similarly classifiable. We have reconsidered these rulings and determined that they are incorrect.
Pursuant to section 625(c), Tariff Act of 1930 (19 U.S.C. 1625(c)), 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 D86147 and NY D86149 was published on October 13, 1999, in the Customs Bulletin, Volume 33, Number 41. No comments were received in response to that notice.
FACTS:
The washer fluid tank cap is a plastic top affixed to a washer fluid reservoir for motor vehicles. A flexible plastic hose with the washer fluid nozzle on one end passes through a hole in the tank cap. Washer fluid is drawn up through the hose
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by means of suction created by the washer fluid motor and sprayed on the windshield. The washer fluid nozzle is actually a combination strainer/check valve of plastic and rubber. The strainer prevents larger objects from clogging the system and the check valve keeps washer fluid from draining back into the tank.
In your April 14, 1999, letter, you suggested a provision in heading 8424, HTSUS, as parts of mechanical appliances for projecting, dispersing or spraying liquids or powders or, alternatively, a provision in heading 8481, HTSUS, as taps, cocks, valves and similar articles, as potentially applicable.
The HTSUS provisions under consideration are as follows:
8424 Mechanical appliances for projecting, dispersing or spraying liquids or powders...; parts thereof:
8424.90 Parts:
8424.90.90 Other
* * * *
8708 Parts and accessories for the motor vehicles of headings 8701 to 8705:
Other parts and accessories of bodies:
8708.29 Other:
8708.29.50 Other
Other parts and accessories:
8708.99 Other:
8708.99.80 Other
ISSUE:
Whether the washer fluid tank cap and the washer fluid nozzle are parts of mechanical spraying appliances.
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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.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System. Though not dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized System and Customs believes the ENs should always be consulted. See T.D. 89-80. 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989).
Section XVI, Note 1(l), HTSUS, excludes articles of Section XVII. However, Section XVII, Note 2(e), HTSUS, excludes from the expressions “parts” and “parts and accessories” machines or apparatus of headings 8401 to 8479, or parts thereof. Therefore, if the washer fluid tank cap and the washer fluid nozzle are parts of a spraying appliance of heading 8424 they cannot be classified in heading 8708.
Section XVI, Note 2, HTSUS, is the authority under which Customs classifies goods that are identifiable parts of machines or apparatus of Chapters 84 and 85. Parts which are goods included in any heading of Chapter 84 or Chapter 85 are in all cases classified in their respective headings. See Note 2(a). Parts suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading, are classifiable with the machines with which they are solely or principally used. See Note 2(b).
As to the applicability of heading 8424, the ENs on p. 1289, state, in relevant part, the heading includes parts for the appliances and machines of heading 8424. Parts falling in this heading thus include, inter alia, reservoirs for sprayers, spray nozzles, lances and turbulent sprayer heads not of a kind described in heading 84.81. Thus, the washer fluid tank cap and washer fluid nozzle, being integral, constituent and component parts necessary to the completion of mechanical spraying appliances of heading 8424, are likewise classifiable in heading 8424, in accordance with Section XVI, Note 2(b). This eliminates heading 8708 from consideration. The washer fluid nozzle is a
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combination strainer/check valve. While an examination of the heading 84.81 ENs on pp. 1430-1432 indicates that taps, cocks and valves of heading 8481 remain in that heading even if incorporating other accessory features, the ENs do not indicate that combination strainers/check valves are intended to be included in that heading.
HOLDING:
Under the authority of GRI 1 and Section XVI, Note 2(b), HTSUS, the washer fluid tank caps and the washer fluid nozzles are provided for in heading 8424. They are classifiable in subheading 8424.90.90, HTSUS.
EFFECT ON OTHER RULINGS:
NY D86147 and NY D86149, both dated January 20, 1999, are 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,
John Durant, Director
Commercial Rulings Division