CLA-2-39:OT:RR:NC:N1:421
Lawrence M. Friedman
Barnes, Richardson & Colburn, LLP
303 East Wacker Drive, Suite 1020
Chicago, IL 60601
RE: The tariff classification of various self-adhesive products from Italy
Dear Mr. Friedman:
In your letter dated January 17, 2017, on behalf of Fiat Chrysler Automobiles US LLC, you requested a tariff classification ruling. Representative samples were submitted with your request and will be returned to you under separate cover.
The first item, identified as Part Number 68084008AA, is a decorative pinstripe decal comprised of a vinyl base film, an adhesive layer, a color layer, a clear protective coating, and peel away release liner. Measuring 36 ? inches, ? inch in width and .76 mm in thickness, this decal is designed to be applied to the right rear door panel of the Chrysler PT Cruiser.
The second item, identified as Part Number 68227338AA, is a decorative 2-piece Fiat decal set having an overall measurement of 15 inches in length. One of the decals is a ¼ inch wide pinstripe. The other decal measures 3 ½ inches in width, has a tapered leading edge and the number 500 cut into the center utilizing a Fiat stylized font. Each of these pieces is comprised of a of a vinyl base film, an adhesive layer, a color layer, a clear protective coating and is situated on the same piece of peel away release liner.
The third item 3, identified as Part Number 55157470AA is a protective film. Measuring approximately 7 ¾ inches in length, 3 ¼ inches in width and approximately .76 mm in thickness, this film is comprised of a clear vinyl plastic base, an adhesive layer and a release liner. The film is shaped like a parallelogram with rounded edges and is used to protect the fenders of certain Jeep Cherokee models from the time of production until delivery to the end customer.
The fourth item, identified as Part Number 68233529AA is a pre-printed label for the Fiat 500L and Ram ProMaster City vehicles. Measuring approximately 3 ? inches in length, 1 ½ inches in width and .80 mm in thickness, this plastic label with rounded edges has an adhesive layer and a release liner backing. With text in both English and Italian the label states “Air Conditioned Vehicle”, identifies the CFC Free refrigerant as R134A and has boxes to notate the quantity of refrigerant.
You suggested classification of the labels and decals in heading 8708, Harmonized Tariff Schedule of the United States (HTSUS), as parts and accessories to motor vehicles of headings 8701 to 8705, HTSUS.
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRI). 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 GRI may then be applied. The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the Harmonized System at the international level, facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and GRI.
Additional U.S. Note 1(c) states “a provision for parts of an article covers products solely or principally used as a part of such articles, but a provision for "parts" or "parts and accessories" shall not prevail over a specific provision for such part or accessory.” Furthermore, the ENs to Section XVII (III) (c) Parts and Accessories state that “[the articles] must not be more specifically included elsewhere in the Nomenclature.”
Chapter Note 2(t) to chapter 39 excludes “Parts of aircraft or vehicles of Section XVII” from this chapter. (Emphasis added). The exclusionary note only refers to “parts” of aircraft or vehicles.
It is a well-established rule that a part of an article is something necessary to the completion of that article. It is an integral, constituent or component part without which the article to which it is to be joined could not function as such article. Clipper Belt Lacer Co., Inc. v. United States, 14 CIT 146 (1990).
The decals and labels do not fall within the CBP definition of a part; they are merely accessories and do not contribute to the function of a vehicle. Since these items are more specifically provided for in Chapter 39, classification in heading 8708 is precluded.
The applicable subheading for the decals, protective film and label will be 3919.90.5060, HTSUS, which provides for Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, whether or not in rolls. The rate of duty will be 5.8 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist April Cutuli at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division