OT:RR:CTF:FTM H309484 JER
Center Director
Automotive and Aerospace Center of Excellence and Expertise U.S. Customs and Border Protection 477 Michigan Avenue, Rm. 281 Detroit, MI 48226 Attn: Brianne H. Gorman, Senior Import Specialist
RE: Application for Further Review of Protest No. 5309-20-100222; Automobile Safety (Vest) Device for Children
Dear Center Director,
This is in response to the Application for Further Review (“AFR”) of Protest No. 5309-20-100222, filed by Smartridr AG (“Protestant”), concerning the classification of an automobile safety (vest/harness) device for children under the Harmonized Tariff Schedule of the United States (“HTSUS”).
FACTS:
This matter concerns an entry made on September 10, 2019. Protestant entered the subject merchandise, referred to as the WhizRider, under heading 8708, HTSUS, and in particular under subheading 8708.29.5060, HTSUSA (Annotated), which provides for “Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories of bodies (including cabs): Other: Other, Other.” On January 3, 2020, U.S. Customs and Border Protection (“CBP”) liquidated the merchandise under heading 6307, HTSUS, in particular under subheading 6307.90.98, HTSUS, which provides, in relevant part, for other made up articles.
The merchandise, the WhizRider, is described as a portable automobile safety device designed for use by children, ages three to eleven years old. The WhizRider is further described as being a car seat option that fits in your pocket, and it has the design of a vest or harness. In other words, it is designed to function as a safety device to be affixed to the seat belt of an automobile like a car seat or harness. According to Protestant’s 2019 Product Manual, the WhizRider is an adjustable vest-like harness featuring safety webbing, metal clip webbing, elastic loop webbing and release buckles which are made of polyoxymethylene. The safety belt webbings are said to have the same strength of those used in race cars. The safety vest/harness is flame retardant, water repellant and fits with cross routing safety belts to guide impact forces. The WhizRider Product Manual indicates that the WhizRider has been subjected to collision tests and other safety tests. It comes in two sizes: Small: ages 3 to 8, weight: 30 to 55 lbs and Large: ages 6 to 11, weight: 47 to 80 lbs.
ISSUE:
Whether a portable automobile safety (vest/harness) device is classified under heading 8708, HTSUS, as parts and accessories of vehicles, or under heading 6307, HTSUS, as other made up articles.
LAW AND ANALYSIS:
Initially, we note that the matter is protestable under 19 U.S.C. § 1514(a)(2) as a decision on classification. The protest was timely filed on or about January 17, 2020, within 180 days of liquidation. 19 U.S.C. § 1514(c)(3). Further Review of Protest No. 5309-20-100222 was properly accorded to Protestant pursuant to 19 C.F.R. § 174.24(c) because the decision against which the protest was filed is alleged to be inconsistent with two matters previously ruled upon by the Commissioner of Customs or his designee or by the Customs courts.
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (“GRIs”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order.
The 2020 HTSUS provisions under consideration are as follows:
6307 Other made up articles, including dress patterns:
* * * * *
6307.90 Other:
Other:
6307.90.98 Other…
* * * * *
8708 Parts and accessories of the motor vehicles of headings 8701 to 8705:
Other parts and accessories of bodies (including cabs):
8708.21.00 Safety seat belts…
8708.29 Other:
8708.29.50 Other…
8708.29.5060 Other…
* * * * *
The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
The Explanatory Notes for heading 6307, HTSUS, state, in pertinent part:
63.07 Other made up articles, including dress patterns.
6307.10 - Floor cloths, dish cloths, dusters and similar cleaning cloths
6307.20 - Life jackets and life belts
6307.90 - Other
This heading covers made up articles of any textile material which are not included more specifically in other headings of Section XI or elsewhere in the Nomenclature.
The Explanatory Notes for heading 8708, HTSUS, state, in pertinent part:
87.08 Parts and accessories of the motor vehicles of headings 87.01 to 87.05.
8708.10 Bumpers and parts thereof
Other parts and accessories of bodies (including cabs) :
8708.21 Safety seat belts
8708.29 Other
* * * * *
Protestant asserts that CBP’s classification of the subject automobile safety (vest) device under heading 6307, HTSUS, is inappropriate because the WhizRider is not an article of clothing, clothing accessory or other made up article. Specifically, Protestant contends that classification under heading 6307, HTSUS, is inconsistent with two CBP rulings involving substantially similar merchandise. In particular, Protestant points out that New York Ruling Letter (“NY”) 855957, dated September 11, 1990, and NY F84869, dated April 6, 2000, both classified automobile safety vests for children under heading 8708, HTSUS, and specifically under subheading 8708.29.5060, HTSUSA.
CBP has previously classified substantially similar merchandise as a part and accessory to motor vehicles under heading 8708, HTSUS. For example, in NY F84869, CBP classified a child safety vest under heading 8708, as a part or accessory of a vehicle. The safety vest in NY F84869 was described as a vest used to secure a small child into a motor vehicle. The child was strapped into the seat using the existing seat belt that will loop through the rear of the vest. Likewise, in NY 855957, a safety vest, which was designed solely for use in automobiles, was classified in heading 8708, HTSUS. The safety vest was made of an aluminum back plate, a nylon vest, with various straps and buckles to harness around a child’s shoulder, chest, crotch and waist. The straps were made of seat belt webbing and secured into the seatbelt. The safety vest was designed to be worn by children in a manner similar to a life preserver.
Note 3 to Section XVII provides the following:
References in chapters 86 to 88 to “parts” or “accessories” do not apply to parts or accessories which are not suitable for use solely or principally with the articles of those chapters. A part or accessory which answers to a description in two or more of the headings of those chapters is to be classified under that heading which corresponds to the principal use of that part or accessory.
Heading 8708, HTSUS, provides for parts and accessories of the motor vehicles included in headings 8701 to 8705, HTSUS. To qualify for classification within this heading, an article must meet certain criteria described in the General Explanatory Notes to Chapter 87, HTSUS, which provide the following regarding parts and accessories:
This Chapter [87] also covers parts and accessories which are identifiable as being suitable for use solely or principally with the vehicles included thereon, subject to the provisions of the Notes to Section XVII.
Furthermore, the ENs to heading 8708, HTSUS, provide that his heading covers parts and accessories of the motor vehicles of headings 8701 to 8705 provided the parts and accessories fulfill both the following conditions:
(i) They must be identifiable as being suitable for use solely or principally with the above-mentioned vehicles; and
(ii) They must not be excluded by the provisions of the Notes to Section XVII.
In the instant case, the safety vest harness device is designed to function as a safety device. The subject automobile safety device is constructed with safety webbing, of the kind used for seat belts, which cross over the shoulder and back of the child wearing the safety vest. It features adjustable buckles, fold-over leg loops and shoulder loops to fasten around the wearer and which attach to the seatbelt system of a vehicle. According to Smartridr, the polyester vest covering is permanently fitted with the safety webbing, polyoxymethylene buckles, and stainless-steel clips. The vest/harness is placed onto the child and is secured across the chest with the chest safety strap/webbing and buckle and then secured around each leg via the leg loops with the leg loop safety webbing and buckles. Once the harness is secured around the child, the automobile seat belt webbing is then fastened across the front of the child and attached to the harness via the metal clips at the shoulder and the metal clips on each leg loop. In other words, the safety vest is affixed to the seat belt of an automobile in the same manner as a car seat. Based on its construction and design, it has no other use other than its intended use as a safety harness. Much like the safety vest harness of NY F84869 and NY 855957, the subject safety device is solely and principally used in conjunction with seat belt systems for motor vehicles and can only carry out its intended function once it is affixed to that particular component of a motor vehicle. See Headquarters Ruling Letter (“HQ”) 962708, dated June 6, 1999, in which CBP classified an automotive seat belt adjuster in heading 8708, HTSUS, because the seat belt adjuster assembly was mounted by screws to the B Pillar of the vehicle. The B-Pillar was a part of the vehicle’s body which was in turn the body of the vehicle).
Heading 6307, HTSUS, provides for other made up articles of textile materials. The EN 63.07 states that the heading covers made up articles of any textile material, which are not included more specifically in other headings of Section XI or elsewhere in the Nomenclature. The subject safety (vest/harness) device is designed for use, solely and exclusively, in automobiles to reinforce the capacity of seatbelt systems for children. The EN to heading 8708, HTSUS, informs us that seatbelts and other similar articles, which are parts or accessories for motor vehicles, are specifically provided for in the heading. Therefore, since the merchandise at issue is included more specifically in the tariff under heading 8708, HTSUS, it cannot be classified under heading 6307, HTSUS. Accordingly, it is CBP’s position that the Whizrider safety vest/harness device is properly classified in heading 8708, HTSUS.
HOLDING:
By application of GRI 1, HTSUS, the safety (vest) device is classified in heading 8708, HTSUS. Specifically, it is classified in subheading 8708.29.5060, HTSUSA, which provides for: “Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories of bodies (including cabs): Other: Other, Other.” The 2020 column one, general rate of duty is 2.5% ad valorem.
You are instructed to GRANT the Protest.
In accordance with Sections IV and VI of the CBP Protest/Petition Processing Handbook (HB 3500-08A, December 2007, pp. 24 and 26), you are to mail this decision, together with the CBP Form 19, to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry in accordance with this decision must be accomplished prior to mailing of the decision.
Sixty days from the date of the decision, the Office of Trade, Regulations and Rulings will make the decision available to CBP personnel, and to the public on the Customs Rulings Online Search System (“CROSS”) at https://rulings.cbp.gov/ which can be found on the U.S. Customs and Border Protection website at http://www.cbp.gov and other methods of public distribution.
Sincerely,
For Craig T. Clark, Director
Commercial and Trade Facilitation Division