IA 65/92; Fiberglass Airshield Fairings; EN 87.08; HQ 087542

HQ 952721 December 7, 1992 CLA-2 CO:R:C:M 952721 LTO CATEGORY: Classification TARIFF NO.: 8708.29.00 District Director U.S. Customs Service Lincoln Juarez Bridge, Bldg. #2 P.O. Box 3130 Laredo, Texas 78044-3130 RE: IA 65/92; Fiberglass Airshield Fairings; EN 87.08; HQ 087542 Dear Sir: This is in reference to your memorandum dated September 16, 1992 [CLA-1-L:CO WDR], which concerned the classification of fiberglass airshield fairings under the Harmonized Tariff Schedule of the United States (HTSUS). By letter, dated July 9, 1992, the importer, Rio Plastics, through their customhouse broker, Roser Customs Service, Inc., requested internal advice regarding the classification of the above merchandise. Our decision follows. FACTS: The article in question is a fiberglass airshield fairing that is mounted on top of a truck tractor cab. This aerodynamic product is used to streamline the air flow around the truck tractor-trailer combination vehicle. The importer states that the net result is improved mileage (miles per gallon). ISSUE: Whether the fiberglass airshield fairings are classifiable as parts or accessories of motor vehicle bodies under subheading 8708.29.00, HTSUS. LAW AND ANALYSIS: The General Rules of Interpretation (GRI's) to the HTSUS - 2 - govern the classification of goods in the tariff schedule. GRI 1 states in pertinent part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes . . . ." The fiberglass airshield fairings are classifiable under Heading 8708, HTSUS, which provides for "[p]arts and accessories of the motor vehicles of headings 8701 to 8705." The importer contends that the fairings are covered by subheading 8708.99.50, HTSUS, which provides for other parts and accessories, rather than subheading 8708.29.00, HTSUS, which provides for other parts and accessories of bodies (including cabs). GRI 3(a) states that "[t]he heading which provides the most specific description shall be preferred to headings providing a more general description." GRI 6 makes this rule applicable at the subheading level. Clearly, subheading 8708.29.00, HTSUS, which specifies what the article must be a part of, is more specific than subheading 8708.99.50, HTSUS. Thus, if the fairings are classifiable under subheading 8708.29.00, HTSUS, they cannot be classified under subheading 8708.99.50, HTSUS. The Harmonized Commodity Description and Coding System Explanatory Notes (EN) constitute the Customs Co-operation Council's official interpretation of the Harmonized System. While not legally binding, the ENs provide a commentary on the scope of each heading of the Harmonized System, and are generally indicative of the proper interpretation of these headings. EN 87.08, pg. 1432, lists a number of exemplars that may be considered parts of bodies and associated accessories. These include exterior mountings and fittings or fasteners, especially those which perform significant utilitarian functions, such as, exterior luggage racks, number plate brackets, running boards and mudguards. The fiberglass airshield fairings are exterior mountings that perform significant utilitarian functions. In HQ 087542, dated October 31, 1990, this office held that aluminum wind deflectors designed for use on vehicles were classifiable under subheading 8708.29.00, HTSUS. Similarly, the fiberglass airshield fairings are classifiable as parts or accessories of motor vehicle bodies (including cabs) under this subheading. HOLDING: The fiberglass airshield fairings are classifiable under subheading 8708.29.00, HTSUS, which provides for "[p]arts and - 3 - accessories of the motor vehicles of headings 8701 to 8705 . . . [o]ther parts and accessories of bodies (including cabs) . . . [o]ther. The corresponding rate of duty for articles of this subheading is 3.1% ad valorem. Sincerely, John Durant, Director