CLA-2-87:S:N:N1:101-891489
Ms. Erin Yeary
Daniel B. Hastings Inc.
P.O. Box 673
Laredo, TX 78042
RE: The tariff classification of motor vehicle consoles from Mexico
Dear Ms. Yeary:
In your letter dated October 14, 1993, on behalf of Interior Dynamics
Inc., Laredo, TX, you requested a tariff classification ruling. This letter
is a supplement to your letter dated September 21, 1993, and contains
additional information. You have submitted specification sheets and
photographs.
The imported products are described as customized trim wood for interior
use in passenger automobiles and vans. The products are permanently
installed inside the vehicle by screws or bolts. Some articles are used to
hold cups or containers, others are used to hold pencils, tapes, or other
items in the compartments. You have submitted four exhibits (of seven
items), as follows:
Exhibit I
1. Pickup Drink Tray (P/U-25)
2. Extended Cab Pickup Console (P/U-30)
Exhibit II
1. Overhead Console Complete Unit (BL-20)
2. Floor Console Complete Unit (BL-21)
Exhibit III
1. Complete Overhead (sub-35)
2. Complete Television Console (sub-36)
Exhibit IV
1. Door Caddy (Ford van-05)
You state that all of the hardware necessary to assemble these parts and
assembled products are not imported with the products because the end user is
expected to have the screws and bolts that fit the door panels, etc.
As indicated by Congress, Customs will give considerable weight to the
Explanatory Notes (EN) and the Compendium of Classification Opinions because
they are the official interpretation of the HTS, but they shall not be
treated as dispositive General Rules of Interpretation (GRIs). 54 Fed Reg
35127, 35128 (August 23, 1989).
Section XVII states that heading 87.08 covers parts and accessories of
the motor vehicles of headings 87.01 to 87.05. It should, however, be noted
that the heading applies only to those parts or accessories which comply with
all three of the following conditions:
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.
Parts and accessories of this heading include:
(B) Parts of bodies and associated accessories, for example floor
boards, sides, ... doors and parts thereof ..., dashboards, etc.
Section XX states that for the purposes of Chapter 94, the term
"furniture" means:
(A) Any "movable" articles (not included under other more specific
headings of the Nomenclature), which have the essential
characteristic that they are constructed for placing on the floor or
ground, and which are used, mainly with a utilitarian purpose...
The Overhead Console, Complete Overhead, Complete T.V. Console and Door
Caddy are products that are affixed to the wall panels or door panels of a
motor vehicle. The Pickup Drink Tray, Extended Cab Pickup Console, and Floor
Console are products constructed for placing on the floor.
The applicable subheading for the Overhead Console, Complete Overhead,
Complete T.V. Console and Door Caddy will be 8708.29.0060, Harmonized Tariff
Schedule of the United States (HTS), which provides for other parts and
accessories of motor vehicle bodies. The rate of duty will be 3.1 percent ad
valorem.
The applicable subheading for the Pickup Drink Tray, Extended Cab Pickup
Console and Floor Console will be 9403.90.1080, HTS, which provides for other
furniture and parts thereof: of furniture of a kind used for motor vehicles,
other. The rate of duty will be 3.1 percent ad valorem.
Articles classifiable under subheading 9403.90.1080, HTS, which are
products of Mexico are entitled to duty free treatment under the Generalized
System of Preferences (GSP) upon compliance with all applicable regulations.
This ruling is being issued under the provisions of Section 177 of the
Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents
filed at the time this merchandise is imported. If the documents have been
filed without a copy, this ruling should be brought to the attention of the
Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport