NY E86526 Revoked; Molded Plastic Covers for Junction Boxes and Relay Boxes

HQ 963269 JUNE 27, 2000 CLA-2 RR:CR:GC 963269 JAS CATEGORY: Classification TARIFF NO.: 8538.90.60 Ms. Ikue Stoehr: Toyota Motor Sales, U.S.A., Inc. 19001 South Western Avenue Torrance, CA 90509-2991 RE: NY E86526 Revoked; Molded Plastic Covers for Junction Boxes and Relay Boxes Dear Ms. Stoehr: In NY E86526, which the Director of Customs National Commodity Specialist Division, New York, issued to your company on September 2, 1999, articles referred to as covers for junction box housings and relay housings were found to be classifiable as other parts and accessories of motor vehicle bodies, in subheading 8708.29.50, Harmonized Tariff Schedule of the United States (HTSUS). Pursuant to section 625(c), Tariff Act of 1930 (19 U.S.C. 1625(c)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993), notice of the proposed revocation of NY E86526 was published on May 24, 2000, in the Customs Bulletin, Volume 34, Number 21. No comments were received in response to that notice. However, you have since clarified the fact that these covers are for finished junction boxes and relay boxes, each complete with electricals. FACTS: The articles at issue are of molded plastic and constitute the top half portion (designated part #82672-06060) of a junction box, and the top half portion (designated part #82661-02020) of a relay box. Junction boxes - 2 - constitute apparatus for making connections to or in electrical circuits while relay boxes constitute apparatus for switching electrical circuits. Junction boxes and relays are attached by brackets to the inside of the engine compartment of a motor vehicle. The HTSUS provisions under consideration are as follows: 3926 Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: 3926.90.98 Other * * * * Parts suitable for use solely or principally with the apparatus of heading 8535, 8536 or 8537: Other: Molded parts * * * * Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories of bodies: 8708.29.50 Other ISSUE: Whether the molded plastic covers for junction boxes and relay boxes are articles of plastics or parts of junction boxes and relays. - 3 - 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. Customs believes the ENs should always be consulted. See T.D. 89-80. 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989). 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). All other parts are to be classified in heading 8538, among others, as appropriate. See Note 2(c). Relays are a type of apparatus for switching electrical circuits. They are electrical devices by means of which the circuit is automatically controlled by a change in the same or another circuit. Relays for a voltage not exceeding 1,000 volts are provided for in heading 8536, HTSUS. Junction boxes are a type of apparatus for making connections to or in electrical circuits. They consist of boxes fitted internally with terminals or other devices for connecting together electrical wires. Junction boxes for a voltage exceeding 1,000 volts are provided for in heading 8535, HTSUS, while those for a voltage not exceeding 1,000 volts are provided for in heading 8536. Under the authority of Section XVI, Note 2(b), HTSUS, plastic covers which are parts suitable for use solely or principally with boxes containing relays of heading 8536 are provided for in heading 8538, HTSUS. Under Section XVI, Note 2(c), HTSUS, plastic covers which are parts of junction boxes of headings 8535 and 8536, but for which no principal use can be determined, are likewise provided for in heading 8538. - 4 - HOLDING: Under the authority of GRI 1 and Section XVI, Note 2, HTSUS, molded plastic covers for junction boxes and relay boxes, parts #82672-06060 and #82661-02020, respectively, are provided for in heading 8538. They are classifiable in subheading 8538.90.60, HTSUS. EFFECT ON OTHER RULINGS: NY E86526, dated September 2, 1999, is revoked. In accordance with 19 U.S.C. 1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin. Sincerely, John Durant, Director Commercial Rulings Division