Internal Advice 3/99; Ignition Cables, Air Filter Drum Element and Plastic Emblem

HQ 962623 JULY 22, 1999 CLA-2 RR:CR:GC 962623 JAS CATEGORY: Classification TARIFF NO.: 3926.90.98, 8421.39.80, 8544.30.00 Port Director of Customs P.O. Box 2450 San Francisco, CA 94125 RE: Internal Advice 3/99; Ignition Cables, Air Filter Drum Element and Plastic Emblem Dear Port Director: Your memorandum, dated February 3, 1999 (PRO-4-SF:SG), transmitted a request for internal advice, dated December 17, 1998, from counsel representing Porsche Cars North America, Inc. Counsel requests reconsideration of four classification determinations made under the Harmonized Tariff Schedule of the United States (HTSUS), during a Compliance Assessment retest. Counsel supplemented this request with a submission, dated April 12, 1999, with drawings and other literature, and facsimile transmittals, dated April 22 and July 21, 1999. FACTS: The articles under consideration, represented by submitted samples, are two automotive ignition wiring sets, an air filter drum element, and a “944" insignia, all for use with Porsche motor vehicles. These are designated on Porsche’s data input sheets as sample items 44, 52, 46 and 55, respectively. Each wiring set consists of two cables with fittings on both ends, designed to connect the engine’s spark plugs to the distributor. In this case, each cable is in a clear plastic wrapper with its own identifying parts number. The two wrappers are stapled together. The air filter drum element measures 5 1/2 inches in diameter and 3 1/2 inches deep and consists of an accordion-like baffle filter of cardboard or hard paper in a plastic housing. The insignia, to be affixed to the vehicle’s rear body area, is a silver colored, pressure sensitive plastic emblem denoting the Porsche model 944.  - 2 - Based on information from the National Commodity Specialist that all motor vehicles operate on 4, 6, and sometimes 8-cylinder engines, you maintain that two cables packaged together as described, cannot qualify as ignition wiring sets under subheading 8544.30.00, HTSUS. You propose to reclassify the cables represented by sample items 44 and 52 under subheading 8544.60.20, HTSUS, as other electric conductors, for a voltage exceeding 1,000 V. Again, with the concurrence of the appropriate National Commodity Specialist, you maintain that the drum filter element is an incomplete or unfinished article, classifiable under General Rule of Interpretation (GRI) 2(a), HTSUS, in subheading 8421.39.80, HTSUS, as filtering or purifying machinery and apparatus for gases. Finally, you note that the “944" insignia is a plastic article similar to a part of general use, and is excluded from heading 8708, HTSUS, as proposed by counsel. Based on HQ 955987, dated June 30, 1994, you propose to classify the insignia in subheading 3926.90.98, HTSUS, as an article of plastic. The provisions under consideration are as follows: 3926 Other articles of plastics and articles of other materials of headings 3901 to 3914: 3926.90 Other: 3926.90.95 Other * * * * 8421 ...filtering or purifying machinery and apparatus, for liquids or gases; parts thereof: 8421.39 Other: 8421.39.80 Other Parts: 8421.99.00 Other - 3 - * * * * 8544 Insulated...wire, cable...and other insulated electric conductors, whether or not fitted with connectors;...: 8544.30.00 Ignition wiring sets and other wiring sets of a kind used in vehicles, aircraft or ships Other electric conductors, for a voltage exceeding 1,000 V: 8544.60.20 Fitted with connectors ISSUE: Whether the classification determinations made by Customs on the ignition cables, air filter drum element and plastic emblem are correct. 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. 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). Concerning the ignition cables, counsel cites NY 839838, issued to the internal advice applicant on April 27, 1989, in which two electrical cables for connecting spark plugs to the electrical power source of a motor vehicle were classified in subheading 8544.30.00, HTSUS, as ignition wiring sets and other wiring sets of a kind used in vehicles, aircraft or ships. The ruling does not describe the manner in which the cables were packaged. Relevant ENs, at p. 1521, state that heading 8544 includes wire, etc., of the types described above made up in sets - 4 - (e.g., multiple cables for connecting motor vehicle sparking plugs to the distributor). These ENs do not describe the manner in which the cables are to be made up, nor do they specify any minimum number of cables. Other than suggesting that more than one cable is required, the ENs are not helpful as to the scope of the term “ignition wiring sets” in heading 8544. In our opinion, the word set connotes a grouping of like or similar things, but to be made up in sets suggests some kind of common packaging. Thus, it is not unreasonable to conclude that two ignition cables, each in a clear plastic wrapper, the two wrappers being stapled together, constitute an ignition wiring set of a kind used in vehicles. This is consistent with the classification expressed in NY 839838. Referring to an exploded drawing which he submitted, counsel maintains that the air filter drum element, in combination with a plastic housing or cover into which it fits, and a rotary blower to provide air flow through the filter drum element, constitutes a distinct filtration assembly or unit within the vehicle’s air conditioning-heating system. Counsel claims that the air filter drum element cannot function independently of the other two components and, for this reason, must be regarded as a part of the overall system. Parts of filtering or purifying machinery and apparatus are classifiable in subheading 8421.99.00, HTSUS. Counsel cites NY D89893, dated April 8, 1999, in which the air filter drum housing or cover was classified as a part, in subheading 8421.99.00, HTSUS. He argues that if this component is a part then, logically, the air filter drum element into which it fits must also be a part. Subject to certain exceptions that are not relevant here, goods that are identifiable as parts of machines or apparatus of Chapter 84 or Chapter 85 are classifiable in accordance with Section XVI, Note 2, HTSUS. See Nidec Corporation v. United States, 861 F. Supp. 136, aff’d. 68 F. 3d 1333 (1995). Parts which are goods included in any of the headings of Chapters 84 and 85 are in all cases to be classified in their respective headings. See Note 2(a). Other parts, if suitable for use solely or principally with a particular machine, or with a number of machines of the same heading, are to be classified with the machines of that kind. See Note 2(b). The ENs on p. 1281 state that the filtering or purifying apparatus for gases of heading 8421 separate solid or liquid particles from gases, either to recover products of value or to eliminate - 5 - harmful materials. The ENs on p. 1280 state much of the filtration or purification plant of that heading is purely static equipment with no moving parts. The ENs indicate that heading 8421 covers filters and purifiers of all types. As described by counsel, the rotary blower creates suction that draws external air through the plastic housing into the drum filter element where the actual separation of contaminants occurs. The air filter drum element conforms to the EN description for filtering or purifying apparatus for gases. Finally, noting that the “944" insignia is of plastic and, further, that there is no specific provision for insignia of plastics, counsel cites Additional U.S. Rule of Interpretation 1(c), HTSUS, and proposes to classify the insignia in subheading 8708.29.50, HTSUS, as other parts and accessories of motor vehicle bodies. He maintains that Customs position, enunciated in HQ 955987, dated June 30, 1994, that an automotive “accessory” must somehow contribute to the effectiveness of the article with which it is used, must facilitate its use or handling, widen its range of uses, or improve its operation, is unnecessary and does not operate here, in view of the fact that the insignia is designed for and solely used on Porsche automobiles. Under Section XVII, Note 2(b), HTSUS, the expressions “parts” and “parts and accessories” do not apply to parts of general use, and similar goods of plastics. Under Section XV, Note 2(c), HTSUS, articles of heading 8310, sign plates, name plates, address plates and similar plates, numbers, letters and other symbols, and parts thereof, of base metal, are within the expression “parts of general use.” The “944" insignia is a plastic article similar to the base metal exemplars of heading 8310 and, therefore, is excluded from heading 8708. HOLDING: Under the authority of GRI 1, the ignition wiring sets are provided for in heading 8544. They are classifiable in subheading 8544.30.00, HTSUS. The air filter drum element is provided for in heading 8421. It is classifiable in subheading 8421.39.80, HTSUS. The “944" insignia is provided for in heading 3926. It is classifiable in subheading 3926.90.98, HTSUS. - 6 - You are to mail this decision to the internal advice applicant, through its representative, no later than 60 days from the date of this letter. On that date the Office of Regulations and Rulings will take steps to make the decision available to Customs personnel, and to the public on the Customs Home Page on the World Wide Web at www.customs.gov, by means of the Freedom of Information Act, and other methods of public distribution. Sincerely, John Durant, Director Commercial Rulings Division