Protest 4115-94-100005; Automotive Components; Explanatory Notes 48.23, 84.21, 85.01, and 85.12; Chapter 39, Note 2(p); Chapter 90, Note 6; Section XVI, Notes 1(a) and 2; Section XVII, Notes 2(a) and (f); HQs 951279, 951976, and 954581; Intercargo Insurance Co., f/k/a International Cargo & Surety Co. (Surety for M.Genauer) v. U.S.; 3923.90.00; 3926.90.90; 4823.90.85; 5911.90.00; 7318.15.20; 7318.21.00; 7318.22.00; 7320.90.10; 8301.60.00; 8414.90.90; 8421.99.00; 8501.10.40; 8503.00.40; 8512.90.90; 8536.41.00; 9032.90.60

HQ 956900 July 10, 1995 CLA-2 R:C:M 956900 DWS CATEGORY: Classification TARIFF NO.: 4016.93.00; 4016.99.50; 4823.20.90; 7318.14.50; 7320.20.50; 7320.90.50; 8483.10.50; 8483.90.50; 8501.31.20; 8503.00.60; 8536.50.00; 8708.29.00; 8708.99.50 District Director U.S. Customs Service 6747 Engle Road Middleburg Heights, OH 44130-7907 RE: Protest 4115-94-100005; Automotive Components; Explanatory Notes 48.23, 84.21, 85.01, and 85.12; Chapter 39, Note 2(p); Chapter 90, Note 6; Section XVI, Notes 1(a) and 2; Section XVII, Notes 2(a) and (f); HQs 951279, 951976, and 954581; Intercargo Insurance Co., f/k/a International Cargo & Surety Co. (Surety for M. Genauer) v. U.S.; 3923.90.00; 3926.90.90; 4823.90.85; 5911.90.00; 7318.15.20; 7318.21.00; 7318.22.00; 7320.90.10; 8301.60.00; 8414.90.90; 8421.99.00; 8501.10.40; 8503.00.40; 8512.90.90; 8536.41.00; 9032.90.60 Dear District Director: The following is our decision regarding Protest 4115-94-100005 concerning your action in classifying and assessing duty on certain automotive components under the Harmonized Tariff Schedule of the United States (HTSUS). FACTS: The merchandise consists of various automotive components, listed as follows: plastic front nozzle assemblies (part no. 1223419-GB); plastic rear tank assemblies (part no. 2223908-A); plastic rear nozzles (part nos. 2225109-AB and 2226365-AB); level sensors/grommet assemblies (part no. 2222450-BB); rubber boots (part no. 2231395-04); rubber duckbills (part no. 2895111-01); rubber insulators (part no. 3232886-01); rubber diaphragms (part nos. 3895080-01, 3895299-01, and 3895296-01); rubber sheets (part no. 3895284-01); rubber harness grommets (part no. 3895275-01); rubber grommets (part nos. 4166722-01, 4166722-01C, 4222408-02, 4223298-01B, and 4223298-03); rubber drains (part no. 4895160-03); paper filters (part no. 4895161-01); polyester filters (part nos. 4895162-01 and 4895324-01); capture bolt assemblies (part no. 3256155-A); wave washers (part nos. 2005040-04, 2005050-01, 2005050-03, and 3255028-01); brush springs (part no. 3254646-01); door lock levers (part nos. 3891248-01 and 3891248-02); door lock rods (4891529-01 and 4891530-02); door lock actuators (part nos. 1891252-A - D and 89-A701B - 89-A710B); wiper motors (part no. HS41M511MAB); power window motors (part nos. MMR510-347B and MMR510-348B); wiper motors (part nos. TT331-2191B and RW410-0490B); armature assemblies (part nos. 1253786-AB and BB,2256860-AB); armature shafts (part nos. 2253888-01, 3169536-A, 3169536-AC, and 3255510-01); yoke assemblies (part nos. 1254843-BB, 1255252-BB, 1255701-AB, 2254559-B, 2169096-01, 2169096-01C, and 2253971-C); yoke assemblies with magnets (part no. 2255830-A); gear case assemblies (part nos. 2254806-A, 2255075-AT, 2255134-A, 3169120-B, 3169380-A, 3169380-C, 3169380-B, and 3169380-BC); gear cover/holder base assemblies (part nos. 3254602-L, 3254602-Q, 3255352-B, 3255868-B, and 3256228-B); shaft gears (part no. 3255226-01); eccentric shafts (part no. 4895313-01); and holder base assemblies (part nos. 2256955-AB, 3169070-BC, 3254996-AB, 3254997-CB, 3255826-AB, 3256017-A, and 3256018-A). The merchandise was entered in 1992 and 1993 under the various HTSUS provisions which will be discussed below. As stated on the Customs Form 19, the entries were liquidated on December 17, 1993, under the various HTSUS provisions which will be discussed below. The protest was timely filed on March 11, 1994. For the purposes of uniformity, in the discussion below we will use the 1992 HTSUS provisions and corresponding duty rates. Any 1993 changes in the relevant HTSUS provisions should be implemented where necessary. ISSUE: What is the proper classification of the various automotive components under the HTSUS. Whether a certain class of entries should be deemed liquidated as entered. LAW AND ANALYSIS: CLASSIFICATION ISSUES Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's). GRI 1 provides that classification is determined according to the terms of the headings and any relative section or chapter notes. The subheadings under consideration are as follows: 3923.90.00: [a]rticles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics: [o]ther. The general, column one rate of duty for goods classifiable under this provision is 3 percent ad valorem. 3926.90.90: [o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther. The general, column one rate of duty for goods classifiable under this provision is 5.3 percent ad valorem. 4016.93.00: [o]ther articles of vulcanized rubber other than hard rubber: [o]ther: [g]askets, washers and other seals. The general, column one rate of duty for goods classifiable under this provision is 3.5 percent ad valorem. 4016.99.50: [o]ther articles of vulcanized rubber other than hard rubber: [o]ther: [o]ther: [o]ther: [o]ther. The general, column one rate of duty for goods classifiable under this provision is 5.3 percent ad valorem. 4823.20.90: [o]ther paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: [f]ilter paper and paperboard: [o]ther. The general, column one rate of duty for goods classifiable under this provision is 3.7 percent ad valorem. 4823.90.85: [o]ther paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: [o]ther: [o]ther: [o]ther: [o]ther: [o]ther. The general, column one rate of duty for goods classifiable under this provision is 5.3 percent ad valorem. 5911.90.00: [t]extile products and articles, for technical uses, specified in note 7 to this chapter: [o]ther. The general, column one rate of duty for goods classifiable under this provision is 7.5 percent ad valorem. 7318.14.50: [s]crews, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel: [t]hreaded articles: [s]elf- tapping screws: [h]aving shanks or threads with a diameter of 6 mm or more. The general, column one rate of duty for goods classifiable under this provision is 9.5 percent ad valorem. 7318.15.20: [s]crews, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel: [t]hreaded articles: [o]ther screws and bolts, whether or not with their nuts or washers: [b]olts and bolts and their nuts or washers entered or exported in the same shipment. The general, column one rate of duty for goods classifiable under this provision is 0.7 percent ad valorem. 7318.21.00: [s]crews, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel: [n]on-threaded articles: [s]pring washers and other lock washers. The general, column one rate of duty for goods classifiable under this provision is 5.8 percent ad valorem. 7318.22.00: [s]crews, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel: [n]on-threaded articles: [o]ther washers. Goods classifiable under this provision receive duty-free treatment. 7320.20.50: [s]prings and leaves for springs, of iron or steel: [h]elical springs: [o]ther. The general, column one rate of duty for goods classifiable under this provision is 5.7 percent ad valorem. 7320.90.10: [s]prings and leaves for springs, of iron or steel: [o]ther: [h]airsprings. The general, column one rate of duty for goods classifiable under this provision is 3.7 percent ad valorem. 7320.90.50: [s]prings and leaves for springs, of iron or steel: [o]ther: [o]ther. The general, column one rate of duty for goods classifiable under this provision is 5.7 percent ad valorem. 8301.60.00: [p]adlocks and locks (key, combination or electrically operated), of base metal; clasps and frames with clasps, incorporating locks, of base metal; keys and parts of any of the foregoing articles, of base metal: [p]arts. The general, column one rate of duty for goods classifiable under this provision is 5.7 percent ad valorem. 8414.90.90: [a]ir or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters; parts thereof: [p]arts: [o]ther. The general, column one rate of duty for goods classifiable under this provision is 3.7 percent ad valorem. 8421.99.00: [c]entrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases; parts thereof: [p]arts: [o]ther. The general, column one rate of duty for goods classifiable under this provision is 3.9 percent ad valorem. 8483.10.50: [t]ransmission shafts (including camshafts and crankshafts) and cranks; bearing housings, housed bearings and plain shaft bearings; gears and gearing; ball screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints); parts thereof: [t]ransmission shafts (including camshafts and crankshafts) and cranks: [o]ther transmission shafts and cranks. The general, column one rate of duty for goods classifiable under this provision is 4 percent ad valorem. 8483.90.50: [t]ransmission shafts (including camshafts and crankshafts) and cranks; bearing housings, housed bearings and plain shaft bearings; gears and gearing; ball screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints); parts thereof: [p]arts: [p]arts of gearing, gear boxes and other speed changers. The general, column one rate of duty for goods classifiable under this provision is 2.5 percent ad valorem. 8501.10.40: [e]lectric motors and generators (excluding generator sets): [m]otors of an output not exceeding 37.5 W: [o]f under 18.65 W: [o]ther. The general, column one rate of duty for goods classifiable under this provision is 6.6 percent ad valorem. 8501.31.20: [e]lectric motors and generators (excluding generator sets): [o]ther DC motors: DC generators: [o]f an output not exceeding 750 W: [m]otors: [e]xceeding 37.5 W but not exceeding 74.6 W. The general, column one rate of duty for goods classifiable under this provision is 4.2 percent ad valorem. 8503.00.40: [p]arts suitable for use solely or principally with the machines of heading 8501 or 8502: [p]arts of motors of under 18.65 W (other than commutators). The general, column one rate of duty for goods classifiable under this provision is 10 percent ad valorem. 8503.00.60: [p]arts suitable for use solely or principally with the machines of heading 8501 or 8502: [o]ther. The general, column one rate of duty for goods classifiable under this provision is 3 percent ad valorem. 8512.90.90: [e]lectrical lighting or signaling equipment (excluding articles of heading 8539), windshield wipers, defrosters and demisters, of a kind used for cycles or motor vehicles; parts thereof: [p]arts: [o]ther. The general, column one rate of duty for goods classifiable under this provision is 3.1 percent ad valorem. 8536.41.00: [e]lectrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders, junction boxes), for a voltage not exceeding 1,000 V: [r]elays: [f]or a voltage not exceeding 60 V. The general, column one rate of duty for goods classifiable under this provision is 5.3 percent ad valorem. 8536.50.00: [e]lectrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders, junction boxes), for a voltage not exceeding 1,000 V: [o]ther switches. The general, column one rate of duty for goods classifiable under this provision is 5.3 percent ad valorem. 8708.29.00: [p]arts and accessories of the motor vehicles of headings 8701 to 8705: [o]ther parts and accessories of bodies (including cabs): [o]ther. The general, column one rate of duty for goods classifiable under this provision is 3.1 percent ad valorem. 8708.99.50: [p]arts and accessories of the motor vehicles of headings 8701 to 8705: [o]ther parts and accessories: [o]ther: [o]ther: [o]ther. The general, column one rate of duty for goods classifiable under this provision is 3.1 percent ad valorem. 9032.90.60: [a]utomatic regulating or controlling instruments and apparatus; parts and accessories thereof: [p]arts and accessories: [o]ther. The general, column one rate of duty for goods classifiable under this provision is 4.9 percent ad valorem. CLASSIFICATION OF COMPONENTS DEPENDENT ON MOTOR OUTPUT With regard to the wiper motors and power window motors, there was a disagreement as to their motor output. It is now our understanding, as certified by counsel for the protestant, that they have an output exceeding 37.5 W but not exceeding 74.6 W. Therefore, the wiper motors and power window motors are classifiable under subheading 8501.31.20, HTSUS. The following components, which are parts of motors exceeding 18.65 W, are classifiable under subheading 8503.00.60, HTSUS: armature assemblies, armature shafts, yoke assemblies, yoke subassemblies with magnets, gear cover/holder assemblies, and holder base assemblies. PLASTIC FRONT NOZZLE, REAR TANK, AND REAR NOZZLE ASSEMBLIES The front and rear nozzle assemblies act as difusers in a window washer system when washer fluid is applied to the front and rear windows of a vehicle, respectively. The rear tank assemblies provide washer fluid to the rear window of a vehicle. In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes may be utilized. The Explanatory Notes, although not dispositive or legally binding, provide a commentary on the scope of each heading of the HTSUS, and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). In part, Explanatory Note 85.12 (pp. 1349 - 1350) states that: [t]he heading includes, inter alia: (1) - (11) xxx (12) Windscreen wipers, including dual windscreen wipers, driven by an electric motor. It is our position that the subject assemblies, for use in windshield wiper systems, are not classifiable under subheading 8512.90.90, HTSUS. Although Explanatory Note 85.12 describes wipers driven by electric motors, we find that the subject assemblies are not included in that description. The assemblies, which are involved in the process of washing a vehicle's window, are neither parts of wiper blades nor parts of motors. Because the assemblies are parts of vehicles, they are classifiable under subheading 8708.99.50, HTSUS. Chapter 39, note 2(p), HTSUS, states: 2. This chapter does not cover: (a) - (o) xxx (p) Parts of aircraft or vehicles of section XVII. Because the assemblies are classifiable under subheading 8708.99.50, they are precluded from classification under chapter 39, HTSUS. LEVEL SENSOR/GROMMET ASSEMBLIES The level sensor/grommet assemblies are used to determine fluid level in a windshield wiper system. They detect fluid level and signal when the fluid is low, and consist of a plastic tube with a washer fluid level sensing mechanism. The assemblies, which are plugged into a vehicle's electrical system, complete a circuit when fluid is low which causes a warning light to flash on the dashboard. The assemblies are not classifiable under subheading 4016.99.50, as they are plastic articles. They also are not classifiable under subheading 8512.90.90, HTSUS, for the same reasons the front nozzle, rear tank, and rear nozzle assemblies are not so classifiable. However, because the assemblies act as a float switch which makes or breaks an electrical circuit, they are classifiable under subheading 8536.50.00, HTSUS. VULCANIZED RUBBER ARTICLES Section XVI, note 1(a), HTSUS, states: 1. This section does not cover: (a) Transmission, conveyor or elevator belts or belting, of plastics of chapter 39, or of vulcanized rubber (heading 4010); or other articles of a kind used in machinery or mechanical or electrical appliances or for other technical uses, of vulcanized rubber other than hard rubber (heading 4016). Section XVII, note 2(a), HTSUS, states: 2. The expressions "parts" and "parts and accessories" do not apply to the following articles, whether or not they are identifiable as for the goods of this section: (a) Joints, washers or the like of any material (classified according to their constituent material or in heading 8484) or other articles of vulcanized rubber other than hard rubber (heading 4016). Because the rubber articles discussed below are of vulcanized rubber, in accordance with section XVI, note 1(a), HTSUS