HQ 952654: Classification of a Combination Automobile Ice Scraper, Squeegee, and Bristle Brush With a Detachable Handle

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 952654

                        January 27, 1993



CLA-2-CO:R:C:F  952654 K

CATEGORY: Classification

TARIFF No.: 9603.90.8050

David A. Eisen, Esq.
Siegel, Mandell & Davidson, P.C.
Counselors At Law
1515 Broadway, 43rd Floor
New York, New York 10036

RE:  Classification of a Combination Automobile Ice Scraper,
     Squeegee, and Bristle Brush With a Detachable Handle 

Dear Sir:
     
     The following is in response to your request of August 13,
1992, for a classification ruling of a "3-in-1 Car Cleaner".  A
sample was submitted.

FACTS:

     The "3-in-1 Car Cleaner" consists of a plastic handle and
three interchangeable components; a plastic ice scraper, a foam
squeegee with rubber blade, and a bristle brush.  Each component
may be separately secured to the handle and may be detached by
pressing the handle "clip".

ISSUE:

     The issue is whether the combination article is excluded from
classification under heading 8708, Harmonized Tariff Schedule of
the United States (HTSUS) as parts and accessories of the motor
vehicles of headings 8701 to 8705.

LAW AND ANAlYSIS:

      The General Rules of Interpretation (GRI), 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, 

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according to the remaining GRI, taken in order.

     Heading 8708, HTSUS, provides for parts and accessories of
the motor vehicles of headings 8701 to 8705.  However, Note 2(l),
Section XVII, HTSUS, states that the "expressions `parts' and
`parts and accessories' do not apply to the following articles,
whether or not they are identifiable as for goods of this
section:...brushes of a kind used as parts of vehicles (heading
9603)."  The "3-in 1 Car cleaner" may be solely or principally used
with a motor vehicle.  However, the article can not be classifiable
as a motor vehicle accessory because one of the components, the
brush, is excluded by Note 2(l).  

     Since the article cannot be classifiable according to GRI 1,
GRI 2(b) then requires that "the classification of goods consisting
of more than one material or substance shall be according to the
principles of rule 3."  The article meets the definition of a
composite article because it is partially described in two
subheadings, 8708.99.50 and 9603.90.8050 and GRI 3(a) governs the
classification of composite goods.  GRI 3(a) provides that when
classification of goods is under two or more headings (in this
case, subheadings) "the heading which provides the most specific
description shall be preferred to headings providing a more general
description.  However, when two or more headings each refer to part
only of the materials or substance contained in...composite
goods...those headings are to be regarded as equally specific in
relation to those goods, even if one of them gives a more complete
or precise description of the goods."  Accordingly, the article
cannot be classifiable under GRI 3(a).

     GRI 3(b) provides that "composite goods...made up of different
components...which cannot be classified by reference to 3(a), shall
be classified as if they consisted of the...component which gives
them their essential character...."  Each component, the ice
scraper, the squeegee, and the brush, is equally essential in
character.  Accordingly, the article cannot be classifiable by GRI
3(b). 

     GRI 3(c) provides that "when goods cannot be classified by
reference to 3(a) or (b), they shall be classified under the
heading which occurs last in numerical order among those which
equally merit consideration."  The composite articles are
classified as follows:

     Brush----------subheading, 9603.90.8050, dutiable at 5.6 %ad valorem
     Squeegee-------subheading, 9603.90.8050, dutiable at 5.6 %ad valorem
     Scraper--------subheading, 8708.99.50, dutiable at 3.1 % ad
                         valorem
     Since the brush and the squeegee are classified under a 


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subheading which occurs last in numerical order among those
subheadings which equally merit consideration, the "3-in-1 Car
Cleaner" is classifiable as a set under subheading 9603.90.8050,
HTSUS, dutiable at 5.6 percent ad valorem.

HOLDING:

     A combination ice scraper, brush, and squeegee with an
interchangeable plastic handle, used as a motor vehicle accessory,
is classifiable by reference to GRI 3(c), HTSUS, as a set under
subheading 9603.90.8050, HTSUS, dutiable at 5.6 percent ad valorem.

                         Sincerely,




                         John Durant, Director
                         Commercial Rulings Division