CLA-2 RR:CR:GC 962986 JAS
Michael J. Walsh
Ford Motor Company
17101 Rotunda Drive, P.O. Box 6089
MD-654
Dearborn, Michigan 48121
RE: Automotive Windshield Washer Fluid Reservoir and Washer Nozzle Assembly
Dear Mr. Walsh:
Your letter to Customs National Commodity Specialist Division, New York, dated June 9, 1999, requesting a ruling on the classification under the Harmonized Tariff Schedule of the United States (HTSUS), of automotive windshield washer fluid reservoirs and washer nozzle assemblies, has been referred to this office for reply. The delay in responding is the result of our need to review other rulings on similar merchandise.
FACTS:
The windshield washer reservoir, part number F4VU 17618 AA, is a plastic tank or container that supplies windshield washer fluid by means of a pump through feed lines to the spray nozzles. The pump is not a part of the reservoir. The washer nozzle assembly, part number F0C617A602 CA, is a short rubber tube with a plastic taper or constriction used as a component of a window washer system to direct washer fluid onto the windows of the vehicle.
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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 automotive windshield washer fluid reservoirs and washer nozzle assemblies, both of plastic, are parts of mechanical spraying appliances.
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.
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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).
The articles under consideration were previously classified under a provision of heading 8708, HTSUS, as other parts and accessories of the motor vehicles of headings 8701 to 8705. 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 windshield washer reservoir and the washer nozzle assembly are parts of a mechanical 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 reservoir and the washer nozzle assembly, being integral, constituent and component parts necessary to the completion of mechanical spraying appliances of heading 8424, and being solely or principally used with such appliances, are classifiable in heading 8424, in accordance with Section XVI, Note 2(b). See
NY D89423, dated March 31, 1999, and HQ 963189 and HQ 962676, both dated November 19, 1999. This eliminates heading 8708 from consideration.
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Nozzles similar or substantially similar to the ones at issue here are strainer/check valve combinations. The strainer component prevents larger objects from clogging the system while the valve keeps washer fluids from draining back into the tank. 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 windshield washer fluid reservoir, part F4VU 17618 AA, and washer nozzle assembly, part F0C617A602 CA, are provided for in heading 8424. They are classifiable in subheading 8424.90.90, HTSUS.
Sincerely,
John Durant, Director
Commercial Rulings Division