automobile trash containers; automobile accessories; General Explanatory Notes to Section XVII; Explanatory Note 87.08

HQ 950525 February 7, 1992 CLA-2 CO:R:C:M 950525 NLP CATEGORY: Classification TARIFF NO.: 8708.99.50 Mr. Brian Ellsworth E & J Trading Co. 1415 1/2 West Fort Street Boise, Idaho 83702 USA RE: automobile trash containers; automobile accessories; General Explanatory Notes to Section XVII; Explanatory Note 87.08 Dear Mr. Ellsworth: This is in response to your letter dated October 7, 1991, in which you requested a tariff classification of an automobile trash container under the Harmonized Tariff Schedule of the United States (HTSUS). Descriptive literature and samples of the materials that comprise the container were enclosed with your letter. FACTS: The imported product is an automobile trash container that comes in two sizes. The trash container is constructed of 220D and 420D nylon fabric and 1/4 inch Artilon foam. The foam is sandwiched between two layers of fabric and laminated to one layer of fabric. Your letter states that the foam and fabric will most likely be products of Korea or Taiwan. Your letter also states that the trash container will be imported from Taiwan, Thailand, China, Mexico, Korea, or the Philippines. The trash container is attached to the back of the passenger side car seat and is used to hold trash in the automobile. The bag is secured by buckling the strap around the seat headrest and by attaching the two bottom cords to the undercarriage of the seat. It is designed to use a grocery style plastic bag as a liner. The liner is clipped into the exterior pack cloth bag at each corner. The liners are then disposed of as they become full. The pocket on the outside of the bag provides a place to store additional liners. The bag is available in a variety of colors. The automobile trash container may be used in motorboats, sailboats, river rafts, but it is primarily used in motor vehicles. ISSUE: Whether the automobile trash container is classified as other motor vehicle accessories in heading 8708, HTSUS. LAW AND ANALYSIS: The General Rules of Interpretation (GRI's) set forth the manner in which merchandise is to be classified under the HTSUS. GRI 1 requires that classification be determined first according to the terms of the headings of the tariff and any relative section or chapter notes and, unless otherwise required, according to the remaining GRI's, taken in order. Heading 8708, HTSUS, provides for parts and accessories of the motor vehicles of headings 8701 to 8705. To qualify for classification within this heading, an article must meet certain criteria set forth in the Harmonized Commodity Description and Coding System (HCDCS) General Explanatory Notes to Section XVII and the HCDCS Explanatory Notes to Heading 8708, HTSUS. The criteria set forth in the General Explanatory Notes to Section XVII, page 1410, regarding parts and accessories provide the following: (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. Furthermore, the Explanatory Notes to heading 8708, HTSUS, page 1432, state this 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 (see the corresponding General Explanatory Note). The term "accessory" is not defined in either the tariff schedule or the Explanatory Notes to the Harmonized Commodity Description and Coding System. A part is generally an article which is an integral, constituent or component part, without which the article to which it is joined could not function. An accessory is generally a nonessential but useful item that has a supplementary function to that of the larger article to which the accessory is attached. An accessory must be identifiable as being intended solely or principally for use with a specific article. Accessories are of secondary or subordinate importance, not essential in and of themselves. In addition, they generally contribute to the effectiveness of the principal article (e.g., facilitate the use or handling of the principal article, widen the range of its uses, or improve its operation.) See, Headquarters Ruling Letter (HRL) 088579, dated May 23, 1991 and HRL 087704, dated September 27, 1990. The automobiles to which the trash containers will be attached are able to function without the trash containers. The trash containers merely supplement the automobiles to which they are attached. Thus, they are not parts but may be accessories. Note 2 to Section XVII, HTSUS, sets forth a list of articles which are precluded from classification as accessories for the purposes of that Section. None of the enumerated articles in Note 2 are similar in any way to the instant merchandise. Therefore, the automobile trash container is not specifically excluded by the provisions of the Notes to Section XVII, HTSUS. Furthermore, the automobile trash container is principally designed to be used with those vehicles enumerated in headings 8701 to 8705. The trash container is specially designed to be affixed onto the back of the passenger car seat headrest by a strap and by attaching the two bottom cords to the undercarriage of the seat. Moreover, this type of container is not more specifically provided for elsewhere in the tariff schedule. In addition, past rulings support the position that the subject product is classified as an automobile accessory in heading 8708, HTSUS. New York Ruling Letter (NYRL) 847585, dated December 5, 1989, held that a motor vehicle saddle bag that was solely or principally used with an automobile and that was specially designed to be installed over the back of the front seat was classified as a motor vehicle accessory in subheading 8708.99.50, HTSUS. NYRL 830760, dated July 21, 1988, held that a motor vehicle litter bag, which was described and marketed for use in a car and that had a slot in its rear portion for hanging in a car, was classified as a motor vehicle accessory in subheading 8708.99.50, HTSUS. The subject merchandise satisfies all of the above criteria. It meets the three requirements for being considered an accessory set out in the General Explanatory Notes to Section XVII and the Explanatory Notes to heading 8708, HTSUS. It also meets the criteria for being considered an accessory of a motor vehicle. Accordingly, the automobile trash container is properly classifiable in subheading 8708.99.50, HTSUS. HOLDING: The automobile trash container is classifiable in subheading 8708.99.50, HTSUS, which provides for other parts and accessories of the motor vehicles of headings 8701 to 8705, other, other. The rate of duty is 3.1 percent ad valorem for articles classified under this subheading. Pursuant to Section 502(a)(3) of the Trade Act of 1975 (19 U.S.C. Section 2652(a)(3)) and General Note 3(c)(ii)(A), HTSUS, Mexico, Thailand and the Philippines have been designated beneficiary developing countries for the purposes of the Generalized System of Preferences (GSP), provided for in Title V of the Trade Act of 1974, as amended (19 U.S.C. Section 2461, et seq.). Articles classifiable under subheading 8708.99.50, HTSUS, which are products of Mexico, Thailand and the Philippines are entitled to duty-free treatment under the GSP upon compliance with all applicable regulations. Sincerely, John Durant, Director Commercial Rulings Division